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Questions raised during Remand Proceedings Inter-Connected with First Notice cannot be considered as new proposals

May 9, 2022 705 Views 0 comment Print

The show cause notice is challenged on the ground that apart from the demands proposed in the earlier proceedings, there were proposals in the impugned order dated 20.12.2019.

HC imposes cost for filing writ against section 148 notice after 10 Months

May 8, 2022 1509 Views 0 comment Print

Matrix Commodeal Pvt. Ltd. Vs ITO (Calcutta High Court) This writ petition is allowed subject to payment of costs of Rs.5,000/- to the Calcutta High Court Legal Services Committee, since the impugned notice under section 148 of the Income Tax Act, 1961 has been issued on 31st March, 2021 as appears from record and this […]

Interest on Delayed Gratuity Payment is Mandatory & Not Discretionary

May 8, 2022 37224 Views 0 comment Print

Ashvinkumar Ramniklal Jani Vs State of Gujarat (Gujarat High Court) Apex Court in the case of Gangahanume Gowda Vs. Karnataka Agro Industries Corporation Ltd. reported in (2003) 3 SCC 40 has decided the interest on delayed payment of gratuity. It is also held that the same is mandatory and not discretionary. When it is not […]

Interim Compensation Awarded U/S 143A of NI Act Cannot Be Recovered From Estate of Deceased Accused

May 8, 2022 16986 Views 0 comment Print

Indranil Mukherjee Vs State of West Bengal And Others (Calcutta High Court) The Calcutta High Court held that in case of death of an accused the compensation awarded under Section 138 of the Negotiable Instruments Act, 1881 can be recovered from the estate of a deceased accused, but an interim compensation awarded under Section 143A of […]

Advertisement Tax levied by Municipal Corporation not Conflicts with GST

May 8, 2022 4605 Views 0 comment Print

It is declared that there is no conflict between the power to levy GST under GST Act and power of Municipal Corporation to levy advertisement fee or advertisement tax under Section 134 of the Karnataka Municipal Corporations Act.

GST: Compliance of necessary ingredients/conditions of Section 83 is sine qua non

May 8, 2022 723 Views 0 comment Print

Union of India Vs Anandbhavan Properties (Karnataka High Court) It is trite that when the Act specifically provides the requirements for invoking Section 83, it has to be strictly adhered to. Merely referring to the letter which indeed does not refer to section 74, it cannot be presumed that such proceedings under Section 74 of […]

Insurance Company Not Liable for compensation If terms & conditions of policy breached

May 8, 2022 2661 Views 0 comment Print

United India Insurance Co Ltd Vs Sri Rama Swamy (Telangana High Court) In the order under challenge the Commissioner held that the claimants in this appeal are the husband and minor son of deceased. She met with an accident while she was returning from work along with other labourers and subsequently she died while undergoing […]

In case of violation of principles of natural justice, the availability of appellate remedy does not bar maintainability of writ petition

May 8, 2022 2019 Views 0 comment Print

When there is a violation of the principles of natural justice, the availability of an appellate remedy does not bar the maintainability of a writ petition.

In absence of doubt Birth Certificate Issued by Municipal Authority must be given Eminence

May 8, 2022 2811 Views 0 comment Print

Ravi alias Rabbu son of Radhey Shyam Vs State of Haryana (Punjab & Haryana High Court) Even though there would be no dispute with respect to the proposition of law laid down by the Hon’ble Apex Court and relied upon by learned counsel appearing on behalf of the petitioner that a birth certificate issued by […]

Unilateral cancellation of registered deed by donor is not valid

May 8, 2022 8901 Views 0 comment Print

Chelluboyina Nagaraju Versus Molleti Ramudu Alias Vijayalakshmi (Andhra Pradesh High Court) Facts- The plaintiffs, sisters, filed suit to declare their title and for recovery of possession. In the plaint, it was contended that the plaint schedule property originally belonged to the mother of plaintiffs and that their mother executed a registered gift settlement deed in […]

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