Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
HC dismissed contempt proceedings against respondents 5 and 6 after accepting their uncontroverted explanations in show cause responses, as petitioner filed no rejoinder. Court found illegal recovery by State respondents and directed refund with 9% per annum simple interest from recovery date until refund date, payable within six weeks. State respondents ordered to pay Rs. 10,000 costs to petitioner within same timeframe due to illegal recovery causing litigation. Writ application disposed of with directions for monetary relief and interest compensation to petitioner.
HC dismissed contempt proceedings against respondents 5 and 6 after accepting their uncontroverted explanations in show cause responses, as petitioner filed no rejoinder. Court found illegal recovery by State respondents and directed refund with 9% per annum simple interest from recovery date until refund date, payable within six weeks. State respondents ordered to pay Rs. 10,000 costs to petitioner within same timeframe due to illegal recovery causing litigation. Writ application disposed of with directions for monetary relief and interest compensation to petitioner.
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