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Lawyersclubindia Judiciary

Case under Sections 47A/33 of the Indian Stamp Act, 1899

 24 January 2012

Facts: A Sale Deed was executed between Har Charan Singh and the respondents herein in respect of the property situated at Lucknow. The total value of the property was computed as Rs. 1,55,28,860/- for the purposes of Stamp Duty and the respondents..

Posted in Property Law |   13626 hits

The lender has full right to institute legal proceedings after giving proper opportunity to the borrower

 24 January 2012

The appellant M/s. Housing Development and Finance Corporation (in short “HDFC”) instituted a suit under Order XXXVII of the Code of Civil Procedure, 1908, for realisation of its dues against defendant No.1 (the borrower; not before this Court) and t..

Posted in Civil Law |   1725 hits

Disciplinary action against an employee in regard to acts done by him in his previous employment in an affiliated society

 24 January 2012

The Respondent No.1 herein was an employee of Raipur Krishi Unnayan Samity (hereinafter referred to as “the Samity”), a cooperative society affiliated to the Burdwan Central Cooperative Bank, the Appellant herein.While the Respondent No.1 was serving..

Posted in Civil Law |   1737 hits

In case the AO have any doubt about the creditworthiness of individual than he can verified from his personal IT file

 24 January 2012

The AO was not satisfied about the source of the money introduced as capital. He, therefore, added the same to income. During the remand proceedings, the appellant produced all the five partners before the AO for examination. One partner had expired ..

Posted in Taxation |   825 hits

Search under sec 132 of IT if found any company related document any persons possession and whose name stated as MD if not disclosed than penalty can be imposed on him

 24 January 2012

A search was carried out u/s.132(2) of the I.T.Act, 1961 on 20/08/2004 in Vimal Group of cases and thereupon these assessments were made u/s.153A(b) of the I.T.Act. During the course of search, a data file of “ACME Company” was found and seized from ..

Posted in Taxation |   1058 hits

As per the constitution and code of criminal procedure the legal proceeding without giving legal assistance to the accused cannot be regarded as fair trial

 23 January 2012

In my opinion, the right of a person charged with crime to have the services of a lawyer is fundamental and essential to fair trial. The right to be defended by a legal practitioner, flowing from Article 22 (1) of the Constitution has further been fo..

Posted in Criminal Law |   2868 hits

If the working condition and responsibilities and nature of duties are same than all staff should be equally paid

 23 January 2012

Though some merit is found in the contention of the petitioner employer that the award does not render any finding of parity in educational qualification, method of recruitment, duties and responsibilities of the Assistants/Stenographers/Hindi Transl..

Posted in Corporate Law |   1722 hits

Marketability test is compulsory to be fulfilled for completing the definition of manufacturing under central excise rule

 23 January 2012

The assessee had been paying Central Excise duty on the PMB processed at their factory in Mumbai but had not paid the same for the conversion done at the work site. Consequently, a show cause notice was issued to them by the Commissioner of Central E..

Posted in Taxation |   946 hits

If in an independent appraisal in penalty proceedings if it proved that assessee provide inaccurate than penalty can be imposed under Sec 271

 21 January 2012

The facts leading up to the levy of penalty may be noticed in brief. The assessee is a domestic company. In respect of the year under appeal, it filed a return of income on 27th November, 2000 declaring income of Rs.1,43,40,680/-. The return was firs..

Posted in Taxation |   1036 hits

Power under Article 136 of Constitution can be exercised even I Suo motu when court satisfied that the ground for its exercised exist

 21 January 2012

The appellant herein, Madhu Kalikutty Panicker (hereinafter referred to as “Madhu”) was charged along with Sibi Bhaskaran (hereinafter referred to as “Sibi”) for offences punishable under Section 302 and 392 read with Section 34 of the Indian Penal C..

Posted in Criminal Law |   2903 hits

Where a service related claim based on continuing wrong relief can be granted even there is long delay

 21 January 2012

Mr. Ankur Chhibber, Advocate, accepts notice on behalf of the respondents and states that no reply to the writ petition is to be filed without prejudice to the rights and contentions of the respondents regarding the merit of the case. However, the re..

Posted in Civil Law |   1544 hits

On ascertainment of actual disability on earning caacity need to determine three fact one what he could not do for disability and his profession and the percentage of disability

 20 January 2012

The appellant used to earn his livelihood as a cart puller. On December 17, 2003, at about 3.00 P.M. he was carrying some goods on a four-wheel cart when he was hit by a tanker which was being driven in a rash and negligent manner. In the accident, t..

Posted in Civil Law |   1035 hits

High Court have no power to grant interim order where Council has not granted permission in terms of sec 10 A of Medical Council Act

 20 January 2012

In view of the order which we propose to pass in this appeal it is inexpedient to give in detail the facts of the case. Suffice it to say that JSS Medical College, Respondent No. 1 herein (hereinafter referred to as ‘the College’), is recognized for ..

Posted in Civil Law |   1518 hits

As per Rule 3 manufacturer who intends to use goods at concessional rate should make application to Asst or Deputy Commissioner of Central Excise

 20 January 2012

The facts very briefly are that the appellant produces inter alia Reduced Crude Oil (for short “RCO”). By Notification No. 75/84-CE dated 01.03.1984, the Central government in exercise of its powers under Sub-Rule 1 of Rule 8 of the Central Excise Ru..

Posted in Taxation |   770 hits

Fine paid to custom authorities is penalty under sec 167 (8C) of Custom Act. and it cannot be treated as loss incurred from business

 20 January 2012

On the facts & in the circumstances of the case & in law, the Learned Commissioner of Income-tax (Appeals) erred in confirming the disallowance of Rs. 12,46,272/- made by the Learned Assessing Officer on interest free advances made to sister concerns..

Posted in Taxation |   1774 hits

Employees Provident Funds and Miscellaneous Provisions Act, 1952 (Section 14(B))

 19 January 2012

Facts: By notification dated 23.11.1967, the Central Government in exercise of its power under Section 217(1) (a) of the Act granted exemption to the respondent, which is a company registered under the Companies Act subject to the provisions speci..

Posted in Labour & Service Law |   6259 hits

When the court concluded that Managing Director unable to decide disputes independently than court under sec 11(4) and (6) can appoint Arbitrator

 19 January 2012

The petitioner has filed the present application under Sections 11(4) and (6) of the Arbitration and Conciliation Act, 1996 (hereinafter referred to as the ‘Act’) read with paragraph 2 of the appointment of the Arbitrators by the Chief Justice of Ind..

Posted in Civil Law |   1130 hits

PAN number is compulsory for TDS Return except reasonable cause involved and penalty under sec 272B cannot attract in such cause

 19 January 2012

Briefly stated the facts are as under. The assessee is a cooperative bank engaged in the banking business. For the first quarter of financial year 2007-08, the assessee has filed its TDS returns without quoting the PAN numbers of deductees in 1933 ca..

Posted in Taxation |   1616 hits

Before Rule 8D came in to existence AO is duty bound under sec 14A(1) to determine the expenses related to exempted income

 19 January 2012

Briefly stated facts of the case are that the assessee company is engaged in the business of Trading in Electric Motors, Fans, Laboratory equipments and generation of Wind Power filed return declaring total income at Rs.11,60,151/-. During the course..

Posted in Taxation |   1013 hits

As per the SC judgment that mere termination of the license of the licensee does not enable the licensee to claim possession unless he sets up a title

 19 January 2012

Daulat Ram Public Trust (hereinafter referred to as „the plaintiff Trust‟) claimed to be the owner of the suit property and as per its case one Mr. Krishan Mohan during the relevant period was its President and Managing Trustee. He had allowed one Pr..

Posted in Civil Law |   3784 hits







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