West Bengal Town and Country (Planning and Development) Act, 1979

EMKAY Investments Pvt Ltd, a newly set up small‑scale plywood manufacturer, claimed exemption from sales tax under Rule 3(66a) of the West Bengal Sales Tax Rules, 1941. The company used the brand name “Merinoply,” which belonged to another firm, Marinoply and Chemicals Ltd. The tax authorities denied the exemption, inv…

The appellant Hotel Sea Gull obtained a Panchayat sanction to construct a five‑storey hotel and built the ground and first floors. It then erected a second floor without obtaining permission under Section 46 of the West Bengal Town and Country (Planning and Development) Act, 1979. The planning authority issued notices …

The petitioners, residents of Santiniketan, filed a public interest litigation seeking to restrain the construction of residential and commercial complexes, especially on the ecologically sensitive 'Khoai' area, alleging violation of the Visva‑Bharati Act, 1951 and directions of the West Bengal Pollution Control Board.…