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  Prosecution under Section 35B of the Wealth Tax Act for wilful failure to file returns within the prescribed time does not require prior assessment or determination of tax liability. Subsequent filing of returns does not absolve the default, and the question of culpable mental state is a matter for trial. Karnataka High Court.

  • 10-October-2026
  • Daksha Legal
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  Acquisition proceedings initiated under the 1894 Act lapse only where neither physical possession has been taken nor compensation paid. Fulfilment of either requirement prevents lapse. In acquisitions completed several decades ago, mere non-availability of the original notification under Section 16 of the 1894 Act is not fatal where taking of possession is otherwise established by cogent evidence. Karnataka High Court.

  • 10-October-2026
  • Daksha Legal
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  Standard Operating Procedures for Early Identification and Timely Response to Underage Pregnancies. Karnataka High Court regulates the formulation of the SOP and the establishment of a coordinated mechanism for early identification of pregnancies among minors, timely medical intervention, and ensuring the protection, care and welfare of affected children.

  • 10-October-2026
  • Daksha Legal
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  Arbitration and Conciliation Act. A clause making arbitration conditional upon future mutual consent, such as ‘’if mutually agreed upon by the parties, the dispute shall be submitted to arbitration,’’ does not constitute an enforceable arbitration agreement, even if it specifies an arbitrator, the place of arbitration and the binding nature of the award. Karnataka High Court. 2026 Daksha Legal Kar 1397

  • 10-October-2026
  • Daksha Legal
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  Arbitration and Conciliation Act. Where the arbitration clause does not specify the seat, venue or place of arbitration, ‘’closest and most intimate connection’’ test must be applied to identify the place having the closest and most intimate connection with the arbitration. Karnataka High Court. 2026 Daksha Legal Kar 1411

  • 10-October-2026
  • Daksha Legal
• 

  A Hindu woman who acquires Bhumidhari rights under land reforms legislation, even on the basis of a pre-existing limited estate, becomes the absolute owner of the property by operation of Section 14(1) of the Hindu Succession Act thereby changing the applicable statutory rules of succession. Supreme Court. 2026 Daksha Legal SC 715.

  • 10-October-2026
  • Daksha Legal
• 

  A regular Civil Court has no jurisdiction to entertain a suit concerning an infrastructure project falling within the jurisdiction of the designated Court under Sections 20A and 41(ha) Specific Relief Act. Any interim order passed by such Civil Court is without jurisdiction. Karnataka High Court. 2026 Daksha Legal Kar 1387.

  • 09-October-2026
  • Daksha Legal
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  Karnataka Societies Registration Act. An enquiry under Section 25 must remain within its statutory scope and cannot be used to adjudicate private disputes concerning club management or issues pending before a civil court. Karnataka High Court.

  • 09-October-2026
  • Daksha Legal
• 

  Karnataka Societies Registration Act – Section 25. Before directing an enquiry into the affairs of a registered society, the Registrar must independently consider the complaint, the society’s explanation and the material on record, and record satisfaction as to the necessity and expediency of the enquiry. Karnataka High Court.

  • 09-October-2026
  • Daksha Legal
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  ‘Clean Slate’ principle under the IBC. An Operational Creditor, whose claim suffered a substantial haircut upon approval of a resolution plan may, where the Successful Resolution Applicant subsequently invokes arbitration to recover dues under the same contract, raise its extinguished claim as a counterclaim solely for the purpose of set-off. Supreme Court. 2026 Daksha Legal SC 706

  • 09-October-2026
  • Daksha Legal
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  Criminal Law. Breach of trust. Dishonest intention is an essential element for constituting an offence of criminal breach of trust. Mere breach of trust would not be an offence as long as it was not associated with an intention that was dishonest. Supreme Court.

  • 09-October-2026
  • Daksha Legal
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  Karnataka Land Revenue Act. A phodi conducted decades earlier cannot be reopened through a revision filed beyond the statutory three-year limitation. Disputed questions regarding land measurement/boundaries must be decided by the Civil Court. Karnataka High Court.

  • 08-October-2026
  • Daksha Legal