Dheeraj Wadhawan Vs Administrator, Dewan Housing Finance Corporation Limited (NCLAT Delhi) Facts- The Company Appeal is filed by Appellant Dheeraj Wadhawan, erstwhile Promoter/Director of DHFL, against the Order dated 28 April 2020 in the Miscellaneous Application being numbered as MA 518 of 2020 in Company Petition (IB) No. 4258/2019 under Section 60(5) of the Insolvency […]
There are three eye-witnesses examined by the prosecution. We find PWs-1 & 2 have not contradicted between themselves being the eye-witnesses. Merely because they are related witnesses, in the absence of any material to hold that they are interested, their testimonies cannot be rejected. There is also no delay in the registration of the FIR. PW-3 though turned hostile, spoke about the incident in his chief examination. Strangely, in the cross examination he turned turtle, while disputing the very factum of his chief examination made before the court. The view of the courts on this witness also deserves to be accepted.
Provisions of General Clauses Act are to be applied for interpreting certain general situations like period of limitation prescribed under any act
It is noted that the dying declaration was made by the deceased to Sub Divisional Magistrate (SDM) Bal Kishan Agarwal, who was also examined as a prosecution witness (PW6) before the Trial Court. His statement reveals that the deceased at the time of making the statements, was fully conscious and capable of comprehending the questions put forth by the officer to whom the declaration was made. The evidentiary value of the dying declaration is further enhanced by the fact that it was accompanied by a certificate from the physician who was treating the deceased prior to her death, stating that the deceased remained fully conscious while making the statement.
The only requirement of law, for such process of decision making by the tender inviting authority, is that it should not be suffering from illegality, irrationality, mala fide, perversity, or procedural impropriety. No such case being made out, the decision of the tender inviting authority (NVS) in the present case was not required to be interfered with on the reasoning that according to the writ Court, the product ‘Smart Phone’ ought to be taken as being of similar category as the product ‘Tablet’.
As per circular dated 23.08.2007 issued by the Department that clarifies that the payment of VAT/ Sales tax on a transaction has to be treated as sale of goods and levy of service tax on such transaction would not arise.
This Court in the judgment in the case of Thought Blurb (supra) accordingly reiterated the principles laid down by this Court in case of Capgemini Technology Services Limited (supra) and also followed the principles laid down by the Delhi High Court in case of Vaishali Sharma vs. Union of India and held that a liberal interpretation has to be given to the scheme as its intent is to unload the baggage relating to legacy disputes under central excise and service tax and to allow the business to make a fresh beginning.
Association of aggrieved Workmen Association of aggrieved Workmen of of Jet Airways (India) Limited Vs Jet Airways (India) Ltd. (NCLAT Delhi) Facts- The only question involved is whether the appellant is entitled for a copy of resolution plan or any part of it. Notably, the resolution plan is already approved by the Adjudicating Authority. Conclusion- Resolution plan […]
Bank of Baroda & Anr. Vs MBL Infrastructures Limited & Ors. (Supreme Court of India) Facts- Corporate insolvency resolution process was initiated against respondent No. 1. Two resolution plans were received by the resolution professional (respondent no. 2). Committee of creditors decided seeking an appropriate resolution plan at the hands of respondent no. 3. Section […]
The person claiming the exemption has to fulfil and satisfy all the eligibility criteria/conditions mentioned in the exemption notification. The respondent (ESL) was not eligible at all for exemption from payment of purchase tax as in fact power generating companies (EPL) were put in the list of ‘ineligible industries’. Therefore, by such a modus operandi, the benefit, which was not available to the EPL was made available by such transfer of raw materials by the ESL to EPL.
