(181) DEEPAK MARATHA Vs. UNION OF INDIA AND OTHERS[RAJASTHAN HIGH COURT] 27-05-2026 Income Tax Act, 1961 — Section 115BBE — Taxation Laws (Second Amendment) Act, 2016 — Retrospective applicability — The amendment enhancing tax rate from 30% to 60% on unexplained income under Section 115BBE is prospective and effective from April 1, 2017, not retrospectively applicable to transactions prior to this date. India Law Library Docid # 2444683
(182) INDRA SINGH AND OTHERS Vs. STATE OF RAJASTHAN[RAJASTHAN HIGH COURT] 27-05-2026 Penal Code, 1860 (IPC) — Sections 148, 323/149, 304 Part-I/149 — Conviction for offences under — Appellants convicted by trial court for offences under Sections 148, 323/149, and 304 Part-I/149 IPC — Appeal filed against conviction and sentence — Court examined evidence on record, including ocular and medical evidence, and submissions of parties — Held, presence of all five appellants at the scene of the incident India Law Library Docid # 2444684
(183) M/S R.P.S. CONSTRUCTION CO. Vs. STATE OF RAJASTHAN AND OTHERS[RAJASTHAN HIGH COURT] 27-05-2026 Arbitration and Conciliation Act, 1996 — Section 34 — Application to set aside arbitral award — Commercial Court set aside award on ground of limitation — High Court found that correspondence between parties continued until 2010, indicating a continuous cause of action — Appellant’s claim filed in 2012 was within three years of 2010. India Law Library Docid # 2444685
(184) MR. JAGDISH TAMBI AND OTHERS Vs. ROYAL ORCHID HOTELS LIMITED AND OTHERS[RAJASTHAN HIGH COURT (JAIPUR BENCH)] 26-05-2026 Arbitration and Conciliation Act, 1996 — Section 11(6) and 11(6A) — Appointment of Arbitrator — Scope of Court's inquiry is limited to the existence of a prima facie arbitration agreement and the existence of a dispute between the parties — The Court should not delve into the merits of the dispute or validity of claims at this stage. India Law Library Docid # 2445031
(185) R. RUKMANI ASHWAD AND OTHERS Vs. STATE OF RAJASTHAN AND OTHERS[RAJASTHAN HIGH COURT] 26-05-2026 Mines and Minerals — Mining Lease — Cancellation — Violation of Natural Justice — Authorities issued orders suspending mining operations and deactivating e-Ravanna facility, and withdrawing transfer of lease, based solely on a newspaper report, without issuing show-cause notices or providing an opportunity for hearing to the petitioner. India Law Library Docid # 2444686
(186) LRS. OF PRAKASH ALIAS PRAKASHMAL BHANDARI AND OTHERS Vs. AMRESH KUMAR AND OTHERS[RAJASTHAN HIGH COURT] 26-05-2026 Tenancy Law — Landlord-Tenant Relationship — Identity of Premises — Mere variations in description, dimensions, or physical changes in tenanted premises over a long period due to structural modifications, covering of open land, or commercial adaptation do not extinguish the landlord-tenant relationship, especially when the foundational fact of possession originating from the landlord's predecessor remains India Law Library Docid # 2444690
(187) P Vs. STATE OF RAJASTHAN AND OTHERS[RAJASTHAN HIGH COURT] 26-05-2026 Criminal Procedure Code, 1973 (CrPC) — Section 372 — Appeal against acquittal — Mandatory protection of identity of victims of sexual offences — Courts are required to withhold the real name and identity of the victim to maintain anonymity, referring to them as "prosecutrix". India Law Library Docid # 2444691
(188) POORANMAL PHOOLA DEVI MEMORIAL TRUST AND OTHERS Vs. STATE OF RAJASTHAN AND OTHERS[RAJASTHAN HIGH COURT (JAIPUR BENCH)] 25-05-2026 Administrative Law — Natural Justice — Cancellation of land allotment and refund of installments without prior notice or opportunity of hearing to the allottee violates the fundamental principles of natural justice — The concerned authorities are obligated to provide a fair hearing before taking any action that has civil consequences for an individual or entity. India Law Library Docid # 2445032
(189) JASMIN KAUR Vs. SMT. HARJEET KAUR AND OTHERS[RAJASTHAN HIGH COURT (JAIPUR BENCH)] 25-05-2026 Civil Procedure Code, 1908 (CPC) — Order 12 Rule 6 — Judgment on Admissions — This rule grants discretionary power to the court to pass a judgment based on admissions, aiming for expeditious disposal of admitted claims, but it is not a matter of right — The power should be exercised judiciously only when admissions are clear, India Law Library Docid # 2445033
(190) SMT. HARJEET KAUR AND OTHERS Vs. JASMIN KAUR[RAJASTHAN HIGH COURT (JAIPUR BENCH)] 25-05-2026 Civil Procedure Code, 1908 (CPC) — Order 6 Rule 17 — Amendment of Written Statement — Trial Court rejected application for amendment of written statement after commencement of trial — High Court held that amendment after commencement of trial is permissible only if due diligence is shown and the plea could not be raised earlier. India Law Library Docid # 2445034
(191) TAIMOOR AND OTHERS Vs. STATE OF RAJASTHAN[RAJASTHAN HIGH COURT (JAIPUR BENCH)] 25-05-2026 Criminal Procedure Code, 1973 (CrPC) — Section 173(8) and 36 — Power of Superior Police Officer to order further investigation — A Superintendent of Police, being a superior police officer, has the authority to direct further investigation of a case, especially before a charge-sheet is filed, as per Section 36 Cr.P.C., which confers powers India Law Library Docid # 2445035
(192) M/S. PUNJ LLOYD LTD. Vs. UNION OF INDIA AND OTHERS[RAJASTHAN HIGH COURT] 25-05-2026 Central Goods and Services Tax Act, 2017 — Section 74 — Show cause notice — Jurisdiction — A show cause notice under Section 74 of the Act cannot be consolidated for multiple years — Such a notice cannot be issued and consequently attracts judicial review — Petitioner challenged the show cause notice on the ground that the authority India Law Library Docid # 2444693
(193) PRAKASH CHAND (DECEASED) THROUGH LRS. Vs. AMAR NATH (DECEASED) THROUGH LRS.[HIMACHAL PRADESH HIGH COURT] 25-05-2026 Adoption Custom — No formalities required for adoption among Brahmins in Nurpur per Kangra customary law. [Paras 19-20] India Law Library Docid # 2444179
(194) RAJENDER SINGH Vs. STATE OF H.P.[HIMACHAL PRADESH HIGH COURT] 25-05-2026 Criminal Procedure Code, 1973 (CrPC) — Section 397 — Revisional jurisdiction — Scope of — High Court cannot re-appreciate evidence unless perversity is shown — Revisional powers are limited to correcting patent defects, errors of jurisdiction, or law — Not to act as an appellate court. India Law Library Docid # 2444180
(195) SHRI KESHAV SAGAR DHARMSHALA PAVTA Vs. BANSHIDHAR SAINI[RAJASTHAN HIGH COURT (JAIPUR BENCH)] 25-05-2026 Civil Procedure Code, 1908 (CPC) — Order 41 Rules 23, 23-A, 24, 25 and Section 96 — Power of Remand — Remand order by first appellate court without specific findings or bringing case within scope of Order 41 vitiates judgment and necessitates remand — Such order is illegal and unsustainable. India Law Library Docid # 2445036
(196) NAVEEN SINGH KHADAYAT Vs. STATE OF UTTARAKHAND[UTTARAKHAND HIGH COURT] 25-05-2026 Criminal Procedure Code, 1973 (CrPC) — Section 313 — Evidence Act, 1872 — Section 3 — Penal Code, 1860 (IPC) — Sections 307, 326, 4/25 Arms Act — Appeal against conviction and sentence — Appellant convicted for offences under Sections 307/326 IPC and Sections 4/25 Arms Act — Victim's testimony corroborated by medical evidence — Injuries inflicted required amputation of right hand — Recovery India Law Library Docid # 2445143
(197) STATE OF RAJASTHAN Vs. GAFFAR[RAJASTHAN HIGH COURT] 25-05-2026 Criminal Procedure Code, 1973 (CrPC) — Section 378 — Appeal against acquittal — Appellate interference is justified only if the trial court's judgment suffers from manifest illegality or perversity — If two views are possible on the evidence, the view favorable to the accused must prevail — A plausible and legally sustainable view taken by the trial court should not be supplanted merely because another view is also possible. [Paras 7 to India Law Library Docid # 2444692
(198) LEGAL REPRESENTATIVES OF LATE SHREE RAMESH CHANDRA PATELA Vs. CITY PULSE ENTERPRISE PRIVATE LIMITED[RAJASTHAN HIGH COURT] 22-05-2026 Arbitration and Conciliation Act, 1996 — Section 34 — Application to set aside arbitral award — Grounds for setting aside include non-arbitrability and violation of timelines for award — Here, dispute concerning tenancy and rent fell under exclusive jurisdiction of Rent Tribunal under Rajasthan Rent Control Act, 2001, making it non-arbitrable — Respondent participated in arbitration without objecting to jurisdiction, India Law Library Docid # 2444694
(199) NAVEEN KUMAR BABEL AND OTHERS Vs. STATE OF RAJASTHAN AND OTHERS[RAJASTHAN HIGH COURT] 22-05-2026 Rajasthan Educational (State and Subordinate) Services (First Amendment) Rules, 2024 — Rule 5 Sub-Rule (2), Clauses (ii) and (iii) — Challenge to — Amendment challenged as ultra vires, arbitrary, and violative of fundamental rights — Held, amendment within legislative competence, not manifestly arbitrary or violative of fundamental rights — Chances of promotion still available for petitioners — Classification made has reasonable nexus with object sought to be achieved and has India Law Library Docid # 2444737
(200) CG TOLLWAY LTD Vs. THE UNION OF INDIA AND OTHERS[RAJASTHAN HIGH COURT] 22-05-2026 Goods and Services Tax Act, 2017 (GST Act) — Section 73 & Rajasthan Goods and Services Tax Act, 2017 (RGST Act) — Challenge to tax imposed on petitioner on amount of Rs — 16,36,20,418/- along with interest and penalty — Petitioner entered into concession agreement with NHAI — Petitioner undertook construction and in return granted right to collect toll — Deputy Commissioner and Appellate Authority India Law Library Docid # 2444738