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Mafatlal Industries Ltd. And Ors. vs Union Of India (Uoi) And Ors. on 19 December, 1996

He further submitted Asian Leather Ltd. was not good law since the court by that judgment had relied on the decision reported in AIR 1959 SC 135 (Sales Tax Officer, Benaras Vs. Kanhaiya Lal Mukund Lal Saraf) which was held to have been wrongly decided by the Hon'ble Supreme Court in the decision reported in 1997 (89) E.L.T. 247 (SC) (Mafatlal Industries Ltd. Vs. Union of India).
Supreme Court of India Cites 160 - Cited by 1694 - B P Reddy - Full Document

Asian Leather Limited And Anr. vs Kolkata Municipal Corporation And Ors. on 14 May, 2007

Secondly, the said decision was rendered upon the petitioners therein having placed strong reliance on the decision reported in 2007 (3) CHN 476 (Asian Leather Ltd. and Anr. Vs. Kolkata Municipal Corporation and Ors.). He submitted the position in law laid down by Asian Leather Ltd. was regarding the right or authority of the Corporation to realize drainage development fees as pre-condition to sanction a building plan which was not the question for consideration in the present case since admittedly the petitioners had paid the drainage development fees demanded of them.
Calcutta High Court Cites 46 - Cited by 33 - B Bhattacharya - Full Document

Sales Tax Officer, Banaras & Others vs Kanhaiya Lal Mukundlal Saraf on 23 September, 1958

He further submitted Asian Leather Ltd. was not good law since the court by that judgment had relied on the decision reported in AIR 1959 SC 135 (Sales Tax Officer, Benaras Vs. Kanhaiya Lal Mukund Lal Saraf) which was held to have been wrongly decided by the Hon'ble Supreme Court in the decision reported in 1997 (89) E.L.T. 247 (SC) (Mafatlal Industries Ltd. Vs. Union of India).
Supreme Court of India Cites 21 - Cited by 174 - N H Bhagwati - Full Document

Bodhi Art Limited & Anr vs Kolkata Municipal Corporation & Ors on 16 April, 2010

Mr. Mitra, learned Senior Advocate appearing on behalf of the petitioners relied upon an unreported judgment dated 16th April, 2010 (Bodhi Art Limited & Anr. Vs. Kolkata Municipal Corporation and Ors.) made by a Division Bench of this Hon'ble Court by which on the basis of information given on behalf of the Corporation that till date no regulation in term of Section 289 of the Kolkata Municipal Corporation Act, 1980 had been made authorizing it to recover expenses made by it for having a private house-drain made to communicate with municipal drain as is in or under a public street, held the Corporation had acted without jurisdiction in making the demand impugned therein. He further submitted the Corporation in its affidavit-in-opposition relied only on an amendment having been made to Section 393 of the said Act regarding imposition of drainage development fees. He submitted the Corporation having already had demanded and collected drainage development fees from the petitioners, the question for adjudication was whether the Corporation had the power to realize the costs of constructing a drain outside the premises of the petitioners as empowered by any regulation made under Section 289 of the said Act.
Calcutta High Court Cites 6 - Cited by 2 - B Bhattacharya - Full Document
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