Patna High Court Confirms Conviction Of Tax Assistant For Accepting ₹600 Bribe To Process Income Tax Refund

The Patna High Court has upheld the conviction of a Tax Assistant for demanding and accepting a bribe of ₹600 for processing an income tax refund, confirming the sentence imposed under the Prevention of Corruption Act, 1988. The single bench of Justice Alok Kumar Pandey noted that it is crystal clear that the place of occurrence is the Income Tax Office, Sasaram, where the...

Dalmia Cement Case: Bombay High Court Holds Two-Year Extension Under Mineral Auction Rules Is Mandatory

The Bombay High Court has held that once the State Government is satisfied that the delay in execution of a mining lease is for reasons beyond the control of the preferred bidder, the extension contemplated under the second proviso to Rule 10(6) of the Mineral (Auction) Rules, 2015 must be for the full period of two years and cannot be curtailed. The Court observed that the provision does...

Delhi High Court Family Law Digest 2025

Co-Accused Can Apply Separately For Compounding Of Offences Committed By Company Or HUF Under Income Tax Act: Delhi High CourtCase title: Sumit Bharana v. UoICitation: 2025 LiveLaw (Del) 4The Delhi High Court has held that co-accused are entitled to apply separately for compounding of offences committed by a Company or a Hindu Undivided Family under the Income Tax Act, 1961.A division bench...

Income Tax | Delay in Filing Form 10-B Due To COVID Cannot Deny S.11 Exemption: Andhra Pradesh High Court

The Andhra Pradesh High Court held that the exemption under Section 11 of the Income Tax Act cannot be denied merely on account of delay in filing the Form 10-B Audit Report when such delay was caused by the COVID-19 Pandemic. Justices Battu Devanand and A. Hari Haranadha Sarma observed that the assessee is a religious and charitable society and has to comply with the instructions...

Kerala High Court Directs Railway Claims Tribunal To Annex Details Of Evidence, Witnesses To All Its Orders

In an exercise of the supervisory jurisdiction under Article 227 of the Constitution, the Kerala High Court recently directed the Railway Claims Tribunal to follow Rules 181 of the Civil Rules of Practice so as to incorporate proper appendices to all its orders.Justice S. Manu observed that the Tribunal's judgments generally do not contain any attachment showing the witnesses examined...

[Bihar Excise Act] Patna High Court Slashes 90% Penalty On Insurance Declared Value Of Seized Motorcycle To 10% In Liquor Case

The Patna High Court has relaxed an excessive penalty of 90% of Insurance Declared Value (IDV) to 10% on a motorcycle seized in a liquor-related offence. A Division Bench comprising Justice Rajeev Ranjan Prasad and Justice Sourendra Pandey held that, considering the quantum of liquor (18 litres), applying Rule 12A of the Bihar Prohibition and Excise Rules, 2021, which prescribes 10%...

Contrary To NALSA Scheme: MP High Court Quashes State Legal Services Authority's SOP For Fresh Selection Of Legal Aid Defence Counsel

The Madhya Pradesh High Court has quashed State Legal Services Authority's (SLSA) Standard Operating Procedure (SOP) for fresh selection of Legal Aid Defence Counsel after completion of two years, noting that it was contrary to National Legal Service Authority's (NALSA) 2022 Modified Scheme.The division bench of Justice Vishal Dhagat and Justice Anuradha Shukla observed that the Modified...

Jammu & Kashmir And Ladakh High Court Annual Digest 2025

Judicial Review Can Be Resorted To When Terms Of Invitation To Tender Are Alleged To Be "Tailor-Made" To Suit Certain Participants: J&K High CourtCase Title: M/S K.P Singh Lau Through its proprietor Kavinder Pal Singh Vs Union of IndiaCitation: 2025 LiveLaw (JKL) 1Underlining that judicial interference is warranted only in cases of arbitrariness, mala fide or procedural irregularities...

J&K&L High Court Quashes Cancellation Of Land Allotted Under Erstwhile Princely-Era Law

The Jammu & Kashmir High Court quashed a government order cancelling the allotment of alternative land granted to a landowner in lieu of land acquired during the erstwhile princely rule, holding that the cancellation was arbitrary, legally untenable, and unsupported by record or statutory authority.A bench of Justice Moksha Khajuria Kazmi set aside Government Order observing that the...

Driving Licence Sufficient To Treat Deceased As Skilled Heavy Vehicle Driver; No Interference With MACT Compensation: P&H High Court

The Punjab and Haryana High Court has dismissed an appeal filed by an insurance company challenging the quantum of compensation awarded by the Motor Accident Claims Tribunal (MACT), observing that the driving license was enough to prove that deceased was duly qualified to be treated as a skilled worker in the category of heavy vehicle driver.Justice Sudeepti Sharma noted, "a perusal of the...

Filing Of 'Negative Report' Doesn't Authorise Police To Prosecute Informant For False Case: Rajasthan High Court

The Rajasthan High Court recently quashed the criminal proceedings against a young petitioner, initiated by the police under Section 211 IPC for filing false case, opining that such proceeding could be initiated only upon a written complaint by the Court in relation to which the offence was committed.Section 211, IPC deals with the office of initiating false criminal proceedings and...

GST| Tobacco In Small Retail Packs Classifiable As 'Chewing Tobacco': Gujarat High Court

The Gujarat High Court, in a bunch of matters concerning classification of Raw Tobacco Leaves packed and sold in retail pouches, were classifiable as 'Chewing Tobacco' irrespective of whether it was scented, fermented or liquored and re-packed or re-labelled. In a recent judgment delivered by a Division Bench comprising Justice Bhargav D. Karia and Justice Pranav Trivedi,...