appeal dismissed
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Supreme Court Upholds High Court’s Order Dismissing Appeal as Fully Abated Due to Non-Substitution of Co-Appellant’s Legal Representatives, Holds Right to Appeal Extinguished in Joint Decrees Where Non-Substitution Leads to Contradictory Outcomes, Denies Plea Under Order XLI Rule 4 Due to Indivisible Nature of Decree

Court’s Decision The Supreme Court dismissed the appeal challenging the High Court’s decision, which had declared the second appeal to have fully abated due to non-substitution of the legal representatives…
July 25, 2025
sets aside order
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Bombay High Court Sets Aside Sessions Court Order Adding Firm Partners as Accused in Income Tax Prosecution, Holds Failure to Obtain Statutory Sanction Under Income Tax Act Bars Invocation of Section 319 CrPC, Protects Rights of Non-Accused Partners from Arbitrary Criminal Prosecution

Court’s Decision The Bombay High Court allowed the revision applications and set aside the Sessions Court order that had directed impleading of three partners of a firm as accused under…
July 25, 2025
stamp duty
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Kerala High Court Dismisses State’s Appeal Seeking Stamp Duty on Bank Auction Sale Certificates, Upholds No Stamp Duty or Mandatory Registration on Sale Certificates Issued Pursuant to Auction, Clarifies Only Optional Registration Permissible Without Imposition of Fiscal Burdens on Auction Purchasers

Court’s Decision The Kerala High Court dismissed a series of appeals filed by State Revenue Authorities challenging judgments quashing demands for stamp duty on sale certificates issued by banks and…
July 25, 2025