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Distinction between “arrears of land revenue” and “dues recoverable as arrears of land revenue”

December 15, 2015 29118 Views 0 comment Print

Outstanding issue which emanates for consideration is distinction between arrears of land revenue recoverable under Section 139 of the Chhattisgarh Land Revenue Code, 1959 (for short ‘the Code’) and dues recoverable as arrears of land revenue under Section 155 (c) of the Code.

Exempttion from making provision for reservation in favour of a person with disability

December 15, 2015 675 Views 0 comment Print

In order to be exempted from making provision for reservation in favour of a person with disability, notification in the Official Gazette has to be duly published by the appropriate Government.

Principles of constructive res judicata is also applicable in writ proceedings

December 15, 2015 7416 Views 0 comment Print

(1) The petitioner herein (Abhay Kumar Kapre) had filed Writ Petition No. 5308/2014 before this Court claiming quashment of advertisement dated 5.9.2014 (Annexure P-1) so far as it relates to relaxation of age in Clause 4(ii) & Clause 4(xi) and claiming age relaxation. This writ petition was disposed of by this Court by order dated 9.9.2015 […]

No addition u/s 41(1) for unclaimed stale Drafts / Pay Orders if liability to pay back not ceased

December 14, 2015 914 Views 0 comment Print

Karnataka High Court held In the case of CIT & ACIT vs. Karnataka Vikas Grameen Bank that Section 41(1) attracted when an allowance or deduction is sought to be made in respect of loss, expenditure or trading liability is incurred by the assessee.

Presumption of existence of an international transaction not allowed in transfer pricing provision

December 13, 2015 1955 Views 0 comment Print

Delhi High Court held In the case of Maruti Suzuki India Ltd. (MSIL) vs. CIT that the transfer pricing adjustment is not expected to be made by deducing from the difference between the ‘excessive’ advertisement

Appointment of lawyer as Government Advocate is professional engagement by State Government and Additional Public Prosecutor/AGP doesn’t hold “civil post”.

December 12, 2015 10470 Views 0 comment Print

It seems to us that it would be an incorrect approach to start this process by considering the re-appointment or renewal of existing Government Counsels since that would dilute, nay, dissolve the discretion of the Government to appoint advocates whom they find trustworthy.

Public Service examination and result published cannot be set aside lightly, it should attain finality.

December 11, 2015 3042 Views 0 comment Print

Likewise, in the matter of Shankara Cooperative Housing Society Limited v. M. Prabhakar and others, the Supreme Court has held that delay and laches is one of the factors that requires to be borne in mind by the High Courts when they exercise their discretionary power under Article 226 of the Constitution of India.

Charges of prosecution for false statement during search not sustainable, where statement recorded without Oath

December 11, 2015 1552 Views 0 comment Print

Punjab and Haryana High Court held In the case of ADIT vs. Sh. Dhan Singh Sharma that ld counsel for the applicant admitted at the time of arguments that statement was re-started after some time on the same day.

Writ of quo-warranto cannot be issued, if appointment is temporary

December 11, 2015 4593 Views 0 comment Print

The High Court in a quo warranto proceeding should be slow to pronounce upon the matter unless there is a clear infringement of the law.

Teacher of fully aided school eligible for Gratuity

December 11, 2015 6024 Views 1 comment Print

Chhattisgarh High Court held that Teacher of fully aided school is an employee within the meaning of Section 2(e) of Payment of Gratuity Act, 1972 and entitled for gratuity.

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