Criminal Law - Income Tax Act – Prosecution for Late Filing of Returns – Compounding of Offences – Appellant delayed filing income tax returns for AY 2011-12 and AY 2013-14 – Show cause notices issued under Section 276CC of the Income Tax Act, 1961 – Appellant’s compounding application for AY 2011-12 allowed, but rejected for AY 2013-14 on the ground that it was...
Motor Accident Compensation – Enhancement of Compensation – Functional Disability – Future Prospects – Appellant, a 25-year-old labourer, suffered amputation of his right hand below the elbow due to an accident involving a thresher machine attached to a tractor driven negligently by Respondent No.2 – MACT awarded Rs.3,76,090/- considering 20% permanent disability and ...
Challenge to the constitutionality - Legislative Power – Repeal of Law – Karnataka Motor Vehicles Taxation and Certain Other Law (Amendment) Act, 2003 – Validity Upheld - Karnataka Legislature enacted the 2003 Repeal Act, repealing the 1976 KCCA Act, which had previously nationalized private contract carriages – Held: The power to repeal a statute is coextensive with the po...
Recruitment Process – Cancellation of Previous Selection Process – Right to Reapply – Petitioners participated in 2022 recruitment process but were unable to secure positions—Recruitment process was cancelled by AAI on 13/02/2024—A fresh recruitment process was initiated on 19/12/2024, but petitioners became over-aged under the new eligibility criteria—Held: Can...
Specific Performance – Time as Essence of Contract – Relief Denied – The suit agreement stipulated payment of the balance consideration by 31-10-1994 – The plaintiff failed to pay within the stipulated period and did not issue any notice expressing readiness and willingness – The trial court overlooked material evidence demonstrating the plaintiff’s inaction &nd...
Court Fees – Refund of Court Fees – Section 16, Court Fees Act, 1870 – Not Entitled – The petitioner sought a refund of court fees paid at various stages of litigation, arguing that the case was decided based on a settlement – The High Court rejected the plea, holding that refund is permissible only when the matter is referred to arbitration, conciliation, judicial se...
Service Law – Standard of Proof in Disciplinary Proceedings vs. Criminal Proceedings – Standard of proof in a criminal trial is beyond reasonable doubt, whereas in a departmental enquiry, it is preponderance of probabilities – High Court erred in treating criminal acquittal as binding in disciplinary proceedings – Held: Even if an employee is acquitted in a criminal case, t...
Civil Law – Declaration of Ownership and Permanent Injunction – Family Settlement – Validity of Consent Decrees – Punjab and Haryana High Court upheld the judgments of the Trial Court and the First Appellate Court, which set aside two consent decrees obtained by fraud and misrepresentation by the appellant. The decrees were found void as they created rights in immovable pro...
Civil Law - Land Acquisition – Retrospective or Prospective Application of Compensation Benefits – Section 3J of the National Highways Act, 1956 – Supreme Court had earlier held that Section 3J of the National Highways Act, 1956, by excluding solatium and interest, was unconstitutional as it violated Article 14 – NHAI sought clarification that the judgment in Tarsem Singh (...
Rent Law - Eviction – Bona Fide Personal Necessity – Landlord’s Right to Choose Property Use – The landlord sought eviction for constructing a common room, canteen, and parking area for a PG accommodation – The tenant contended that the landlord possessed other vacant properties suitable for the same purpose – Held: The landlord is the best judge of his requirem...