Judgments - Fees and Tax

The Municipal Corporation or the Municipal Council may have legislative functions, but these local bodies cannot undermine or supersede the Rules framed exercising the statutory legislative functions by the State Government by way of administrative instructions, orders or resolutions. Full Judgment

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Supreme Court of India (Full Bench (FB)- Three Judge)

THE ADDITIONAL COMMISSIONER (LEGAL), COMMERCIAL TAXES, RAJASTHAN & ANR Versus M/S. LOHIYA AGENCIES & ANR

Appeal (Civil), 180-186 of 2019, Judgment Date: Jan 08, 2019

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Supreme Court of India (Division Bench (DB)- Two Judge)

Manish S. Pardasani (M/s Wine Kornder) etc.etc Versus Inspector State Excise, P1, Division, Mumbai(Suburbs) & Ors. etc.etc.

Appeal (Civil), 126-156 of 2019, Judgment Date: Jan 07, 2019

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Supreme Court of India (Division Bench (DB)- Two Judge)

Sushil Thomas Abraham Versus M/s Skyline Build. Thr. Its Partner & Ors

Appeal (Civil), 117 of 2019, Judgment Date: Jan 07, 2019

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Chhatisgarh High Court (Single Judge)

Smt. Sarojni Nishad Versus Harpal Singh Sibbal

Writ Petition (227), 226 of 2018, Judgment Date: Dec 14, 2018

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Madhya Pradesh High Court (Single Judge)

Manish Parashar Vs. Pratap & Others

MP, 571 of 2017, Judgment Date: Jun 25, 2018

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Chhatisgarh High Court (Division Bench (DB)- Two Judge)

Commissioner, Central Excise, Customs And Service Tax, Raipur Chhattisgarh Versus M/s Vimla Infrastructure India Pvt. Ltd. Nehru Nagar, Dhamtari Road, Raipur, Chhattisgarh

TAXC->TAX MATTER, 4 of 2017, Judgment Date: Mar 14, 2018

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Madhya Pradesh High Court (Single Judge)

Sampatbai & others. Vs. Smt. Kamlabai & others.

SA, 43 of 2015, Judgment Date: Feb 15, 2018

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Madhya Pradesh High Court (Division Bench (DB)- Two Judge)

Udaipur Beverages Vs. The Commissioner of Commercial Tax Madhya Pradesh

VATA, 43 of 2017, Judgment Date: Dec 13, 2017

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Madhya Pradesh High Court (Single Judge)

Pawan Kumar Saraswat and another Vs. State of Madhya Pradesh and others

WRIT PETITION, 2122 of 2017, Judgment Date: Dec 11, 2017

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Madhya Pradesh High Court (Division Bench (DB)- Two Judge)

Madhushree Mishra Vs. THE STATE OF MADHYA PRADESH & Ors.

WRIT PETITION, 1510 of 2015, Judgment Date: Dec 05, 2017

Full Judgment

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Madhya Pradesh High Court (Division Bench (DB)- Two Judge)

Puspraj Singh Baghel Vs. The State of Madhya Pradesh & others

WRIT PETITION, 17710 of 2017, Judgment Date: Nov 09, 2017

Law Laid Down - Sub-section (2) of Section 3 of the Madhya Pradesh Motoryan Karadhan Adhiniyam, 1991 raises a statutory presumption that if the certificate of registration is valid, the transport vehicle is presumed to be in use or kept for use. The same cannot be disputed only for the reason that in absence of fitness certificate, the owner of the vehicle is absolved to pay the tax under the said Adhiniyam. Followed: Division Bench judgment dated 03.10.2017 rendered in W.P. No.14557/2017 Full Judgment

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