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    Outbound tour services wholly outside India fell outside service tax net under tour operator levy
    Cheque dishonour compounding and interim protection allowed for settlement, with trial court proceedings stayed temporarily pending appearance.
    SAED rate on ATF exports revised to Rs. 12.5 per litre under amended excise notification
    Special additional excise duty on diesel exports revised, effective from 16 June 2026.
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    Merchant Overtime charge exemption for cruise passenger and baggage clearance at 24x7 Customs locations
    FTP interpretation referrals must follow prescribed channels, with direct DGFT correspondence barred and clearance kept moving where legally possible.
    GST Appellate Tribunal benches in Andhra Pradesh begin functioning, with district-wise jurisdiction and mandatory filing before the proper bench.
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      Exemption from payment of property tax under the provisions of...

      Enemy Properties Managed by Custodian Are Not Owned by Union; Local Taxes Can Be Levied and Collected by Appellant.

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      Indian LawsFebruary 26, 2024Case LawsSC
      Exemption from payment of property tax under the provisions of the UP Municipal Corporation Adhiniyam, 1959 - The Supreme Court held that, the enemy properties vest in the Custodian as a trustee only for the management and administration of such properties. - Union of India cannot assume ownership of the enemy properties once the said property is vested in the Custodian. This is because, there is no transfer of ownership from the owner of the enemy property to the Custodian and consequently, there is no ownership rights transferred to the Union of India. Therefore, the enemy properties which vest in the Custodian are not Union properties. - The appellant shall be entitled to levy and collect the property tax as well as water tax and sewerage charges and any other local taxes in accordance with law.

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      ActsIncome Tax