#Rule 9

Rajasthan High Court quashes a Patwari transfer order for lack of specificity under Rule 9 of the Rajasthan Land Revenue (Land Records) Rules, 1957, reaffirming that transfers must comply with statutory mandates. The ruling underscores the need for precise administrative orders in service transfers of revenue officials.

CESTAT Chennai clarifies that mere related-party status does not invalidate transaction value under Rule 9; the revenue must prove actual influence on price through concrete evidence. This ruling empowers manufacturers dealing with group companies to rely on arm’s-length pricing unless proven otherwise, reducing arbitrary reassessments in excise audits.