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...
The High Court considered the maintainability of a review petition based on a subsequent judgment and the condonation of a 619-day delay in filing the civil review petition. The appellant attributed the delay to the Counsel's actions. The main issue was the entitlement of exemption u/s 80-P(2)(a)(i) and the taxability of transfer charges received by the Samiti. The Court referred to a Supreme Court decision regarding the nature of transfer charges. The Court held that a decision based on a question of law, if subsequently reversed or modified by a superior court, does not form grounds for review. The Court noted a split verdict in another Supreme Court case. The Court emphasized that entertaining a review petition ignoring statutory provisions would create uncertainty. Consequently, the appeal for condonation of the delay in filing the civil review petition was dismissed.
The High Court considered the maintainability of a review petition based on a subsequent judgment and the condonation of a 619-day delay in filing the civil review petition. The appellant attributed the delay to the Counsel's actions. The main issue was the entitlement of exemption u/s 80-P(2)(a)(i) and the taxability of transfer charges received by the Samiti. The Court referred to a Supreme Court decision regarding the nature of transfer charges. The Court held that a decision based on a question of law, if subsequently reversed or modified by a superior court, does not form grounds for review. The Court noted a split verdict in another Supreme Court case. The Court emphasized that entertaining a review petition ignoring statutory provisions would create uncertainty. Consequently, the appeal for condonation of the delay in filing the civil review petition was dismissed.
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