Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Medical relief is a distinct charitable purpose, so the commerciality test in the proviso to section 2(15) cannot be mechanically applied to a hospital whose object is medical relief; surplus and organised operations do not by themselves make its activities non-charitable, and the rejection of renewal on that basis was unsustainable. Alleged breach of the Maharashtra Public Trusts Act and the IPF Scheme could not be independently adjudicated in renewal proceedings without an adverse determination by the competent authority; low bed occupancy or incomplete data did not establish violation. Renewal proceedings also could not be converted into retrospective cancellation from the original grant absent findings of fraud, misrepresentation, concealment, suppression, or void inception, so the cancellation was set aside.
Medical relief is a distinct charitable purpose, so the commerciality test in the proviso to section 2(15) cannot be mechanically applied to a hospital whose object is medical relief; surplus and organised operations do not by themselves make its activities non-charitable, and the rejection of renewal on that basis was unsustainable. Alleged breach of the Maharashtra Public Trusts Act and the IPF Scheme could not be independently adjudicated in renewal proceedings without an adverse determination by the competent authority; low bed occupancy or incomplete data did not establish violation. Renewal proceedings also could not be converted into retrospective cancellation from the original grant absent findings of fraud, misrepresentation, concealment, suppression, or void inception, so the cancellation was set aside.
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