Sansa Law Desk

Winding up is the legal process by which a company's existence is brought to an end through the realization of its assets, payment of its liabilities, and distribution of any surplus among its members. Under the Companies Act 2013, a company may be wound up by an order of the National Company Law Tribunal (NCLT) on specific grounds. While companies are governed by the Companies Act, the dissolution of other business structures such as partnership firms follows a separate proc

The Supreme Court of India on July 31, 2026, affirmed a Delhi High Court ruling that the Enforcement Directorate (ED) cannot freeze bank accounts under Section 17(1A) of the Prevention of Money Laundering Act, 2002 (PMLA) on the basis of mere suspicion. A bench comprising Justice Dipankar Datta and Justice Sheel Nagu dismissed the ED's special leave petition, upholding the principle that the statutory standard of "reasons to believe" must be satisfied before any freezing orde

Manufacturing pharmaceutical products in India requires a drug manufacturing license issued under the Drugs and Cosmetics Act 1940 and the Drugs and Cosmetics Rules 1945. This license ensures that drugs produced in the country meet prescribed standards of quality, safety, and efficacy. Whether you are setting up a new pharmaceutical manufacturing unit or expanding existing operations, obtaining the correct license is a mandatory legal requirement. This article explains the st

The Supreme Court of India on July 31, 2026, delivered a significant judgment directing the Centre and all State Governments to develop a comprehensive compensation mechanism for victims of road accidents caused by stray cattle. A bench comprising Justice Sanjay Karol and Justice N. Kotiswar Singh allowed an appeal filed by Nisha, whose husband Vijay Kumar died after being attacked by a stray bull in Sangrur, Punjab, in September 2007. The Court awarded Rs 15 lakh in lump sum

A Caste Validity Certificate is an essential document for individuals belonging to Scheduled Castes (SC), Scheduled Tribes (ST), De-notified Tribes (Vimukta Jatis), Nomadic Tribes, Other Backward Classes (OBC), and Special Backward Categories in Maharashtra. Issued by the Caste Scrutiny Committee after a thorough verification process, this certificate is required for availing benefits under government reservation policies in education, employment, and other public services. T

Probate is the legal process by which a court certifies the validity of a will and confirms the authority of the executor named in it to administer the estate of the deceased. In India, the probate process is governed by the Indian Succession Act 1925. While the Repealing and Amending Act 2025 omitted Section 213, which previously made probate mandatory in certain jurisdictions, obtaining probate remains advisable in many situations to conclusively establish the will's validi

An Essentiality Certificate (EC) is a critical document required for importing certain categories of goods into India at concessional or nil customs duty rates. The certificate serves as proof that the goods being imported are essential for a specific project, industrial operation, or government-approved purpose. This guide explains the concept of the Essentiality Certificate, the authorities responsible for issuing it, the categories of goods covered, the application procedu

The Supreme Court of India, in Vishnu Kumar Gupta v. State of Madhya Pradesh (2026 LiveLaw (SC) 744 / 2026 INSC 770), delivered on July 30, 2026, has held that no statutory appeal under Section 374 (now Section 415, BNSS) of the Code of Criminal Procedure, 1973 (CrPC), corresponding to Section 415 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS), is maintainable before the High Court against a conviction imposed by a Sessions Court exercising its appellate jurisdiction.

Converting agricultural land to non-agricultural (NA) use is a common requirement for landowners who wish to develop their property for residential, commercial, or industrial purposes. In India, this process is governed by state-level revenue laws, and the procedure, fees, and documentation requirements vary from state to state. This guide explains the general framework for applying for land use conversion, with specific reference to key state laws such as the Maharashtra Lan

The Supreme Court of India, in a judgment delivered on July 31, 2026, by a bench comprising Justice Sanjay Karol and Justice Vipul M. Pancholi, has held that a wife can be denied interim maintenance under Section 125 of the Code of Criminal Procedure, 1973 (CrPC), corresponding to Section 144 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS), if the husband is able to establish the wife's adulterous relationship at the interim stage through evidence that is ex facie conv

A partnership firm is one of the simplest forms of business organization in India, where two or more individuals agree to share the profits and losses of a business. While the Indian Partnership Act 1932 does not mandate registration, it is strongly advisable due to the significant legal consequences of operating an unregistered firm. This guide walks you through the complete procedure for registering a partnership firm, from drafting the partnership deed to filing with the R

The Supreme Court of India, in Mahendra Singh v. State of Chhattisgarh (2026 LiveLaw (SC) 747), delivered on July 31, 2026, has acquitted a murder accused by holding that witness testimony recorded during the trial of a co-accused cannot be used against an absconded accused in a subsequent trial unless the mandatory procedural requirements under Section 299 (now Section 335, BNSS) of the Code of Criminal Procedure, 1973 (CrPC), corresponding to Section 335 of the Bharatiya Na

The Supreme Court of India, in its judgment dated July 30, 2026, in State of Rajasthan v. Dev Kant Meena (2026 INSC 752), has held that the granting of prosecution sanction under Section 19 of the Prevention of Corruption Act, 1988 cannot be a matter of political dictate. A bench comprising Justice JB Pardiwala and Justice K Vinod Chandra dismissed the State of Rajasthan's petition and imposed costs of Rs 50,000 each before the High Court and Supreme Court, to be paid within

The Supreme Court of India, in a significant observation delivered on July 31, 2026, has urged the Union Government and the Law Commission of India to consider framing a comprehensive legal framework for regulating private detective agencies. A bench comprising Justice Sanjay Karol and Justice Vipul M. Pancholi noted that the complete absence of any dedicated statute governing private detective agencies raises serious concerns over privacy violations and the potential misuse

The Supreme Court of India on July 30, 2026, delivered a significant ruling on the consequences of driving with an expired license and its impact on insurance liability. In Reliance General Insurance Company Ltd. v. Om Parkash and Others, cited as 2026 LiveLaw (SC) 742, a bench comprising Justice Sanjay Karol and Justice Nongmeikapam Kotiswar Singh held that the insurer cannot be held liable to pay compensation when the driver of the insured vehicle did not possess a valid dr