Content ownership determines GST treatment of printed publications: customer-supplied text is a taxable printing service, owned content is exempt good...
Employee recoveries, input tax credit and notice pay recovery under GST: AAR distinguishes taxable supplies from non-taxable perquisites and penalties...
The AT held that civil courts and the tribunal lack jurisdiction to determine cultivation rights, which fall exclusively within the revenue courts' purview. The appellants had transferred cultivation rights via sub-leases to third parties, thereby forfeiting any right to repossess those rights. Additionally, as the appellants were not recorded owners in revenue records, they possessed no authority to evict the sub-lessees for alleged breaches under the Tamil Nadu Cultivating Tenants (Payment of Fair Rent) Act, 1956. Consequently, the appellants lacked locus standi to challenge the sub-lessees' rights. The appeals were dismissed on these grounds.
The AT held that civil courts and the tribunal lack jurisdiction to determine cultivation rights, which fall exclusively within the revenue courts' purview. The appellants had transferred cultivation rights via sub-leases to third parties, thereby forfeiting any right to repossess those rights. Additionally, as the appellants were not recorded owners in revenue records, they possessed no authority to evict the sub-lessees for alleged breaches under the Tamil Nadu Cultivating Tenants (Payment of Fair Rent) Act, 1956. Consequently, the appellants lacked locus standi to challenge the sub-lessees' rights. The appeals were dismissed on these grounds.
Note: It is a system-generated summary and is for quick reference only.