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Lawyersclubindia Judiciary

Punjab Home Guards Act, 1947

 20 September 2010

The appellants in the instant case are ‘volunteers’ of the Punjab Home Guards. They were recruited and appointed sometime in the year 1989 under the Punjab Home Guards Act, 1947 and the Rules framed thereunder. They were paid consolidated wages of Rs..

Posted in Others |   5460 hits

Section 10(b) read with Section 10A of the Central Sales Tax Act, 1956

 20 September 2010

These appeals, by special leave, are directed against the judgments and orders delivered by the High Court of Judicature at Allahabad, reversing the orders passed by the Sales Tax Tribunal, Meerut, (for short “the Tribunal”). In the first set of appe..

Posted in Taxation |   3856 hits

Section 4 of the Land Acquisition Act, 1894

 20 September 2010

The relevant facts common in these appeals are that a preliminary notification dated 5.03.1983 was issued under Section 4 of the Land Acquisition Act, 1894 (hereinafter referred to as, ‘the Principal Act’) in respect of the land at Ghonga Tank in vil..

Posted in Property Law |   3146 hits

Section 14(1) of the Hindu Succession Act, 1956

 20 September 2010

Whether Smt. Sundrabai wife of Ramchandra Rao, who was given right to enjoy certain lands belonging to Shiddoji Rao (predecessor-ininterest of the appellants) in lieu of maintenance became full owner thereof in terms of Section 14(1) of the Hindu Suc..

Posted in Civil Law |   4213 hits

Section 302/34 Indian Penal Code

 20 September 2010

The case of the prosecution is that, on 07.06.1997 at about 5.00 P.M. the deceased Fanilal Das was returning home on a rickshaw driven by Manilal Das (PW2). The deceased stopped the rickshaw near Shiva temple and after offering his prayer, he came ba..

Posted in Criminal Law |   1994 hits

Condonation of Delay application should be treated in the light of merits of proposed appeal

 15 September 2010

Condonation of delay - Past maintenance for a period of 36 months to the claimants along with interest @ 9 per cent 1 per annum - Whether condonation of delay of 160 days in filling a matrimonial appeal could be granted to the Claimant? ..

Posted in Family Law |   4489 hits

If Civil Court has no jurisdiction then plaint must be returned

 15 September 2010

Suit for declaration and permanent injunction for possession of the impugned agricultural land against the Defendant - Sections 13 and 13A of Punjab Village Common Lands (Regulation) Act, 1961 - Order 7 Rule 10 Code of Civil Procedure, 1908 - First A..

Posted in Civil Law |   2559 hits

Show Cause Notice of DC under section 2(b), 11A and 35G of Central Excise Act

 15 September 2010

Indirect Tax - Shortage of finished goods and raw materials - Central Excise Act, 1944, Sections 2(b), 11A and 35G - Jurisdiction of Deputy Commissioner - Whether the Show Cause Notice in respect of shortages of finished goods and raw material issued..

Posted in Taxation |   1936 hits

PREETI SRIVASTAVA CASE- RESERVATIONS IN PG MEDICAL COURSES- SC CONSTITUTION BENCH

 15 September 2010

Under Section 32 of the said Act, the Post-graduate Institute of Medical Education and Research, Chandigarh Regulations, 1967 have been framed. Regulation 27 provides for 20% of the seats in every course of study in the Institute to be reserved for..

Posted in Constitutional Law |   3001 hits

Ch. Narayana Rao Versus Union of India & Ors.

 15 September 2010

This appeal arises from the judgment and order dated 19.02.2007 passed by Division Bench of the High Court of Judicature, Chhattisgarh at Bilaspur, in Appellant's Writ Petition No. 388 of 2002, wherein and whereunder he had challenged the order of th..

Posted in Others |   2530 hits

Obligation to deduct tax at source (TAS) arises

 15 September 2010

Appellant(s) are the distributors of imported prepackaged shrink wrapped standardized software from Microsoft and other Suppliers outside India. During the relevant assessment year(s) appellant(s) made payments to the said software Suppliers which ac..

Posted in Taxation |   1569 hits

Depreciation under Section 32(1)(ii) of the Income Tax Act, 1961

 15 September 2010

In this case, we are concerned with the Assessment Years 1999-2000, 2000-2001, 2001-2002 and 2002-2003. The assessee company filed its Return of income for the Assessment Year 1999-2000 disclosing a loss of Rs. 10,77,276/-. The return was processed u..

Posted in Taxation |   7075 hits

Gujarat Agricultural Lands Ceiling Amendment Act 2 of 1974

 15 September 2010

A short question which arises for determination in this batch of cases is whether bid lands were required to be taken into consideration for the purpose of land ceiling under the Gujarat Agricultural Lands Ceiling Act, 1960, as amended vide Act 2 of ..

Posted in Others |   7149 hits

Section 115JB, Section 80HHC(1B) of Income Tax Act, 1961

 15 September 2010

Assessee was a MAT company at the relevant time. On 30.10.2001, it filed its return of income for assessment year 2001-02. The said return was accompanied by statutory audit report claiming deduction under Section 80HHC of the Income-tax Act, 1961 (f..

Posted in Taxation |   3306 hits

Sections 302, 291/34 IPC and Section 27 of the Arms Act

 13 September 2010

On 17th February, 2000, one Vijay Singh, brother of Bharat Singh (deceased) and Damodar Singh, who was an independent candidate in the elections to the Bihar Assembly, lodged a First Information Report with Maharajganj Police Station which was record..

Posted in Criminal Law |   2864 hits

SYED ASHWAQ AHMED VS. JT. SECRETARY & CHIEF PASSPORT OFR. & ANR.

 13 September 2010

The Petitioner claims to have been working as a travel agent, without being a member of TAAI, and has been acting on behalf of various clients since 1997 for submitting applications for obtaining passports on their behalf. It is also the Petitioner’s..

Posted in Others |   1693 hits

Section 2(k) of the Consumer Protection Act, 1986

 13 September 2010

In order to appreciate the questions involved in this case, the provision relating to jurisdiction of the said Commission is set out hereunder: “21. Jurisdiction of the National Commission.- Subject to the other provisions of this Act, the National ..

Posted in Civil Law |   2166 hits

Sections 4 and 6 of the Land Acquisition Act, 1894

 13 September 2010

In the first two Special Leave Petitions, judgment passed by the High Court of Judicature at Allahabad dated 30.11.2009, is in challenge while in the third Special Leave Petition, judgment dated 5.10.2009 on the same subject is impugned. By the impug..

Posted in Civil Law |   4608 hits

Tamil Nadu General Sales Tax Act, 1959 as well as the Central Sales Tax Act, 1956

 13 September 2010

Brief facts which are necessary to dispose of these appeals are recapitulated as under: The Deputy Commercial Tax Officer, Group-VIII, the Assessing Officer, Enforcement South passed two separate orders under the Tamil Nadu General Sales Tax Act (he..

Posted in Others |   5473 hits

INDIAN OVERSEAS BANK V. INDUSTRIAL CHAIN CONCERN

 11 September 2010

Negotiable Instruments Act--Section 131--Bank can avail of immunity as collecting banker--Opening of account--Duties of bank...

Posted in Civil Law |   1436 hits







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