50.In the circumstances, this Court holds thus: On Points(i),(ii)and(iv):The guideline value Register entries are neither final nor conclusive nor it is binding on the Registering authority as well on the Collector to whom the instrument is refer..
(i) Challenging registration of a unilaterally executed deed of cancellation of a sale, a writ petition is maintainable under Article 226 of the Constitution of India; (ii) A deed of cancellation of a sale executed by mutual consent by all part..
Merely because the 3rd respondent is the Manager of a Branch, it cannot follow that he is an employer within the meaning of S. 2(5) of the Act vis-a-vis himself. I am therefore, of the view that he is entitled to invoke the provisions ..
However, I have already observed that the provisions of the Tamil Nadu Shops and Establishments Act are applicable to the petitioner's case and in view of the Notification of the Government of Tamil Nadu at the relevant time, the petitioner was a "pe..
Appellant engaged in business of importing various goods like plastic materials. Additional Commissioner of Customs ordered confiscation of under-invoiced goods as well as goods mis-declared in description but gave an option to importer to redeem the..
SSI Exemption Notification which provides exemption to excisable goods manufactured by SSI unit provides that exemption shall not apply to goods bearing the brand name or trade name, whether registered or not, of another persons. Stickers with words ..
Gold and silver imported under the forged Special Import Licence (SIL). Documents established to be forged. No evidence to show that importer, who bought SIL from market, had knowledge about SIL being non-genuine. Buyer according to maxim "Caveat emp..
Service Tax – Renting of immovable property – the tax is on any service in relation to renting not renting per se ; no tax on renting: we have to understand as to whether renting of immovable property for use in the course or furtherance of business ..
Appellant filed appeal claiming that they are entitled to the benefits of Rule 16(a) of the Customs and Central Excise Duties Drawback Rules, 1995. Impugned Order shows that appellants wrongly got draw back on basis of shipping bills vide which expor..
Under S.107 the parties have an option. They can negotiate a lease of a duration mentioned in the first paragraph. If they decide upon such a lease, they must execute a registered instrument. Alternatively, they can decide to have a lease for a short..
Withdrawal of redemption letter is assailed on several grounds. Contended that letter unreasoned and copy thereof was not even served on petitioner. Letter issued inadvertently through oversight. Cogent reasons have not been furnished by respondents...
Section 35G shows that appeal is competent before High Court from every order passed in appeal by Appellate Tribunal. No appeal would be competent against an order which answers the question referred to Full Members Tribunal, especially, when appeals..
Notification No. 31(RE-2005)/2004-09 provided that second hand photocopier came under restricted category. Prior to existence of notification second hand photocopiers were freely importable as capital goods under imports of general category. Appeal o..
Where s. 129 (6) of the Customs Act inserted by the FA 2007 w.e.f 11.05.2007 provided that the President, VP and Member of the Customs Excise Service Tax Appellate Tribunal (CESTAT) were not permitted to appear before that Tribunal after demitting of..
Under Section 41(1) of the Act, the services of a person like the first respondent who has been employed continuously for over a period of six months can be dispensed with for a reasonable cause after giving the person at least a month's notice or wa..
The next question that arises is whether it is open to the management to lead evidence before the appellate authority where the services of the petitioner were terminated without any enquiry. This Court in the case of Zenith Lamps and Elect..
The appellant has obviously been visited with civil consequences but he had been granted no opportunity to show cause against the reduction of his basic pay. He was not, even put on notice before his pay was reduced by the department and the order ca..
The basic requirement of Section 80HHC is earning in foreign exchange and retention of profits for export business. Profits are embedded in the “income” earned. Earning of income depends on sale of goods and services. Today thed ifference between th..
it is clear that even the High Court exercising its power of appeal under a particular statute cannot exercise the constitutional power under Articles 226 or 227 of the Constitution. The position of course would be entirely different if the aggrieved..
if the parties to a contract agree to submit the dispute arising between them to a particular jurisdiction, which would not be otherwise improper, the agreement to that extent cannot be said to be void or against public policy. In paragrapg-18 at pag..
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