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All High Courts

Ad valorem Court fees is payable even when plaintiff, executant of sale deed alleges fraud

September 19, 2016 15528 Views 0 comment Print

In both the petitions under Article 227 of the Constitution of India the petitioner/plaintiff is aggrieved by the order passed by the trial Court directing the petitioner to pay ad valorem Court fees on the plaint. The direction has been issued while considering the respondent No. 1/defendant No. 1’s prayer for rejection of plaint under Order 7 Rule 11 of the Code of Civil Procedure, 1908 (‘the CPC’ henceforth) for declaration that the petitioner is in possession and title holder of the suit land and the sale deed dated 9-4-2010 purportedly executed by the plaintiff in favour of the defendant No.1 is null and void being forged, therefore, not binding on the plaintiff. Prayer for issuance of permanent injunction to restrain the defendant No. 1 from interfering with the plaintiff’s possession has also been made in the pliant.

No infringement of copyright on Photocopy of copyrighted study material for educational activities

September 16, 2016 2575 Views 0 comment Print

HC held that photocopying the selected or even substantial parts of purchased books by the University to be used by the students and teachers in educational activity shall not be infringement of copyright as per Sec 52(1)(i).

HC directs tribunal to accept additional ground even if raised by way of oral request

September 16, 2016 14706 Views 0 comment Print

Rule 11 of Appellate Tribunal Rules does not require a party to seek the leave of Tribunal in writing to be heard in support of any ground not set forth in the memorandum of appeal, therefore, Tribunal was directed to adjudicate upon additional ground even if raised by way of oral request.

Father-in-law is liable to maintain widowed daughter-in-law to the extent of share of her late husband in coparcenary property

September 15, 2016 13893 Views 0 comment Print

This appeal under Section 19(1) of the Family Courts Act, 1984 has been preferred by the appellant, father-in-law of respondent No. 1 and grand-father of respondents 2 and 3. The trial Court has granted a decree of maintenance in favour of the respondents directing the appellant to pay maintenance amount of Rs. 2000/- per month to the daughter-in-law and Rs. 1000/- each to two granddaughters who are respondents 2 and 3 herein.

Assaulting wife and creating nuisance at her work place in a state of intoxicatin would amount to ‘cruelty’ for obtaining decree of divorce

September 15, 2016 1641 Views 0 comment Print

This appeal under Section 19 (1) of the Family Courts Act, 1984 has been preferred by the appellant (for brevity ‘the husband’) to assail the legality and validity of the impugned judgement dated 28.04.2016 passed by the Family Court, Bilaspur, in Civil Suit No. 208-A/2013, whereby his marriage with the respondent (for brevity ‘the wife’) has been annulled by issuing a decree of divorce on the ground of cruelty.

Assessment proceedings invalid against company which got amalgamated with other company on a date prior to search

September 11, 2016 1780 Views 0 comment Print

High court held that assessment proceedings to be invalid against the assessee in those cases where the assessee ceased to have legal existence on account of amalgamation with another entity on a date even prior to search. Because when the assessee ceased to have existence even on the date of search, no notice as a result of search can be issued in its name.

Person raising construction on land belonging to another would be a “person interested” under section 2(d) of the Coal Bearing Areas (Acquisition and Devlopment) Act, 1957 to claim compensation.

September 8, 2016 552 Views 0 comment Print

These are the batch of Misc. Appeals filed under Section 20(1) of the Coal-Bearing Areas (Acquisition And Development), Act of 1957 (hereinafter referred to as the ‘Act 1957’), challenging the order passed by the Tribunal (Presided over by the District Judge) constituted under Section 15 (2) of the Act 1957.

Decree passed against a minor or a person of unsound mind without appointing his guardian is void

September 8, 2016 6855 Views 0 comment Print

This appeal is directed against the decree of judicial separation passed by the Family Court, Durg on 21.01.2014. 2. The appellant preferred an application under Section 13 of the Hindu Marriage Act, 1955 (henceforth ‘the Act, 1955’) on the pleadings that her marriage was solemnised with the respondent on 09.06.2003. After one and half years of marriage, the respondent lost his speech and thereafter other organs including the sexual organ became ineffective.

No Disallowance U/s.14A for mere decrease in shareholders funds

September 6, 2016 528 Views 0 comment Print

CIT Vs M/s Max India Limited (Punjab and Haryana HC) Where assessee’s borrowings of interest bearing funds got increased during the year, it could not be presumed that such borrowed funds were utilized for the purpose of investing in assets yielding exempt income and disallowance under section 14A made on the basis of such unfounded […]

Section 145A not applicable on taxable services

September 5, 2016 7657 Views 0 comment Print

The respondent assessee engaged in the business of real estate consultancy / agency and property management services.  During the course of the assessment proceedings, the Assessing Officer   sought to include the service tax billed by it for rendering services to the service receivers as trading receipts on invocation of Section 145A(ii) of the Act.  Besides, […]

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