property tax
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Calcutta High Court sets aside Kolkata Municipal Corporation’s property tax demand against auction purchaser, holding no liability for pre-purchase arrears without notice and directs immediate mutation of property in buyer’s name despite municipality’s objections on unpaid prior dues

Court’s Decision The Calcutta High Court allowed the writ petition, quashing the Kolkata Municipal Corporation’s demand notices for property tax arrears for the period 2003–2011 raised against an auction purchaser…
arms act
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Patna High Court Acquits Appellant of Arms Act Conviction, Holding Non-Examination of Investigating Officer, Contradictions in Witness Testimonies, and Failure to Produce Seized Weapons Created Reasonable Doubt Warranting Benefit to the Accused

Court’s Decision The Patna High Court allowed the appeal, set aside the conviction and eight-year sentence under Section 25(1-AA) of the Arms Act, and acquitted the appellant, holding that non-examination…
set aside
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Kerala High Court sets aside discharge of Scheduled Caste Development Officer in Rs 7.5 lakh SC land rehabilitation fund misappropriation case, holding sanction under Section 197 CrPC not required for IPC offences in corruption cases, and directs trial to proceed

Court’s Decision The Kerala High Court allowed the State’s revision, set aside the Special Court’s order discharging the second accused, and directed the Special Court to frame charges and proceed…
corruption
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Bombay High Court Rejects Anticipatory Bail to Additional Tehsildar Accused of Demanding Bribes through Agents in Mutation Entry Cases, Citing “Corruption Threatens the Foundation of Democracy” While Stressing Custodial Interrogation Essential in Trap Cases Involving Public Servants

Court’s Decision The Bombay High Court rejected the anticipatory bail application of the Additional Tehsildar accused under the Prevention of Corruption Act for allegedly demanding bribes through agents for mutation…
doubtful debt
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Bombay High Court Allows Appeal Holding Provision for Doubtful Debts Made Towards Receivables Is Not a Reserve, Sets Aside Addition to Book Profits Under Clause (b) of Explanation to Section 115JA as “Provision Made Towards Receivables Cannot Be Added Back in Book Profits, Upholding Legislative Intent and Consistency”

Court’s Decision The Bombay High Court allowed the appeal, holding that the provision for doubtful debts towards receivables is not a “reserve” and therefore cannot be added back to book…
notice of arbitration
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Calcutta High Court Appoints Arbitrator in Partnership Dispute, Holding Deemed Service of Notice Sufficient for Invocation of Arbitration Under Partnership Deed When Respondents Do Not Respond, Enabling Dissolution Dispute to Proceed to Arbitration Without Delay

Court’s Decision The Calcutta High Court allowed the petition under Section 11 of the Arbitration and Conciliation Act, 1996, appointing Ms. Urmila Chakraborty as the sole arbitrator to resolve disputes…