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...
Dispute concerns eligibility for the DTVSV Scheme, 2024 where the petitioner failed to deposit the amount specified in Form-3 and contends that this default triggers automatic revival of previously withdrawn revision petitions. The court applied the principle of automatic revival of prior adverse orders upon failure of a statutory declaration, restoring the parties to their pre-declaration positions and holding the respondents' refusal (based on no pending revision petitions) to be legally erroneous. The impugned order is set aside; petitioner is directed to approach respondents within thirty days to complete formalities to avail the scheme for tax arrears and penalty.
Dispute concerns eligibility for the DTVSV Scheme, 2024 where the petitioner failed to deposit the amount specified in Form-3 and contends that this default triggers automatic revival of previously withdrawn revision petitions. The court applied the principle of automatic revival of prior adverse orders upon failure of a statutory declaration, restoring the parties to their pre-declaration positions and holding the respondents' refusal (based on no pending revision petitions) to be legally erroneous. The impugned order is set aside; petitioner is directed to approach respondents within thirty days to complete formalities to avail the scheme for tax arrears and penalty.
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