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Chhattisgarh High Court

Tendu Leaves, Not A Minor Forest Produce, Vat Payable @25%

January 7, 2019 1644 Views 0 comment Print

Tendu leaves has separate entry, wherein, VAT is payable @25% and the same cannot be clubbed in general entry ‘minor forest produce’ for availment of reduced rate exemption notification.

A civil Court does not grant leave to file another suit

December 7, 2018 1329 Views 1 comment Print

Jagannath Dey Vs Mrinal Mallik S/o Gourchandra Mallik (High court Chhattisgarh) 1. Learned counsel appearing for the appellant would seek permission of the Court to withdraw this appeal with liberty to move a fresh suit under the provisions of the Guardians and Wards Act, 1890 seeking custody of the minor. 2. In Shiv Kumar Sharma v […]

Frooti is beverage chargeable to Entry Tax @ 2% in Chhattisgarh

November 9, 2018 2442 Views 0 comment Print

The petitioners cannot be allowed to make separate entry when frooti is covered within the specific entry and residuary entry cannot be resorted into. In the considered opinion of this Court, both the authorities are absolutely justified in holding that frooti is a product covered by Entry 14 of Schedule II of the Chhattisgarh Entry Tax Act, 1976.

Conduct of arbitral proceeding should speak itself to draw inference of impartiality

October 29, 2018 516 Views 0 comment Print

Col. J.P.S. Yadav Vs South Eastern Coalfields Limited (High Court Chhatisgarh) Consequently, evaluating the facts, the finding that the notices were sent under the camouflage cover of SECL concealing the name of the sole arbitrator on 20.9.1993 and 28.10.1993 would be important. Further, the Court held that no service was affected to J.P.S. Yadav, the Managing Director and the […]

Finality of litigation cannot be on the basis of fraud as fraud virates all acts

September 12, 2018 1473 Views 0 comment Print

When fraud is played, which is apparently prima facie apparent from the records, then the finality of a decree cannot be allowed to precipitate. The said principle is fortified by the Supreme Court in {(2007) 7 SCC 482}.

School cannot fail a student till Class VIII; School should ensure attendance of student

September 3, 2018 21171 Views 0 comment Print

Right to education up to the age of 14 years is guaranteed as fundamental right under Article 21A of the Constitution of India and a student cannot be failed up to 8th Class.

Personal information like T.A. bill cannot be directed to be given under RTI Act, 2005

July 6, 2018 10566 Views 0 comment Print

Personal information like T.A. bill etc. cannot be directed to be given under the Right to Information Act, 2005 in view of Section 8(1)(j) of the said Act.

Lok Adalat cannot adjudicate a lis on merit except settlement

June 27, 2018 1374 Views 0 comment Print

Learned counsel for the petitioners submits that the Lok Adalat could not have passed the order on merits and should have been referred the case to the Regular Court for adjudication and if the orders are passed thereafter the substantial right of the petitioner would have been affected, therefore, the impugned order dated 09.09.2017 be set aside and the case be referred to the regular Court for decision on merits.

Chhattisgarh VAT: SCN issued after three calendar years from the date of Original Assessment Order are invalid

June 26, 2018 1383 Views 0 comment Print

M/s Kishan Lal Vs Additional Commissioner Of Commercial Tax (Chhattisgarh High Court) In the proviso (a) to sub-section (3) of Section 49 of the VAT Act an embargo has been created for the purpose that no proceeding initiating suo motu revision under Section 49 (3) shall be initiated after the expiry of three calendar years […]

Application for restoration should not be decided only on technical approach

June 22, 2018 5841 Views 0 comment Print

When the applications are filed to restore the same, the Courts are expected to look into the matter not only in the technical angle but also it needs blending of humanity looking to the nature of the case for which the restoration is sought. Otherwise the Court would start emitting danger signals.

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