Civil Procedure – Remand Order – Appellate court quashed trial court's judgment and remanded case for fresh consideration – Appellant contended appellate court failed to specify new issues or necessity for additional evidence – High Court finds remand order lacks justification, sets it aside, and directs appellate court to decide appeal on merits [Paras 1-13].
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Stamp Duty – Insufficient Stamping of Agreement to Sell – Applicability of Article 23A of Indian Stamp Act – Arbitrator’s decision on stamping upheld by High Court – ATS considered as conveyance under Section 53A of Transfer of Property Act – Appellants’ contention that Article 23A does not apply rejected – Requirement of stamp duty as per Article 23...
Consumer Law – Appeal and Limitation – Appeal filed by National Insurance Co. Ltd. against order of District Consumer Disputes Redressal Commission – Appeal filed with a delay of 36 days – Application for condonation of delay dismissed due to lack of sufficient cause – Delay attributed to procedural reasons not justified [Paras 1-24].
Limitation and Suffi...
Administrative Law – Regularization of Temporary Employees – Tribunal ordered to prioritize candidates from the ranked list for engagement on a temporary basis – Directions challenged on grounds of violating Supreme Court's dicta on regularization (Uma Devi case) – Tribunal’s order found non-maintainable due to lack of affected parties' participation – K...
Kidney Transplantation – Non-Near Relatives – Petitioners seeking approval for kidney transplantation where donors are not near relatives – Hospital hesitated to forward applications to the Authorisation Committee – Court allowed petitioners to submit applications directly to the Committee – Directed the Committee to scrutinize and decide on applications within four w...
Income Tax – Cancellation of Registration under Section 12A – Power of Commissioner – Retrospective Application – The Commissioner’s order to cancel the registration of the assessee trusts under Section 12A was challenged. The court examined whether the Commissioner had the power to cancel such registration before the amendment of Section 12AA(3) in 2010, which explic...
Jurisdiction under Article 227 – High Court's scope – Petitioner challenged ESI Court's order rejecting waiver of mandatory 50% deposit for contesting ESI contribution – High Court noted jurisdiction under Article 227 should not correct mere factual errors unless findings are perverse or unjust – No such perversity found [Paras 1-19].
Assessment of Contributions ...
Disciplinary Proceedings – Natural Justice – Denial of Defence Assistance – Petitioner not allowed to engage preferred defence representative, leading to a claim of violation of natural justice – Court held enquiry officer’s refusal to issue notice to proposed defence representative not in violation as the representative failed to appear on scheduled dates – Arg...
Co-operative Societies – Amendment of Rules – Petitioners challenged amendments made by the Registrar acting as an Administrator – Claimed amendments were illegal and contrary to the 1961 Act and 1963 Rules – Court found Registrar's actions to be a colourable exercise of power – Administrator cannot take policy decisions or amend rules unilaterally – Amendme...
Income Tax Law – Section 33AC and Section 80-I Interaction – Interpretation of Income Tax Act Provisions in Shipping Industry Context – Deduction Computation Clarified – The High Court of Bombay examined whether the deduction under Section 33AC of the Income Tax Act, 1961, for a reserve created by a shipping company to acquire a new ship, should be subtracted from the profi...