Refund of Security Deposit – Limitation Period – Kerala Municipality Act – Suit for refund of ₹2,06,287/- as security deposit from Kannur Municipality – First Appellate Court found claim barred by limitation under Section 544 of Kerala Municipality Act, requiring suit within six months of cause of action – High Court overrules, stating wrongful retention of security...
Taxation Law – Deemed Dealer under MVAT Act – Whether Stressed Assets Stabilization Fund is Liable – The Appellant, a trust set up by the Central Government to recover non-performing assets of IDBI, challenged its classification as a deemed dealer under the MVAT Act – The Tribunal upheld the determination order, ruling that the Appellant falls within the definition of a &qu...
Service Law - Gratuity Entitlement – Badli Worker – Continuous Service – Held: A worker engaged as a badli (substitute) in permanent positions for 38 years is entitled to gratuity – The employer failed to produce service records, leading to an adverse inference – Controlling Authority’s order directing payment upheld [Paras 1, 17-19].
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Taxation Law - Tax Evasion – Undervaluation of Goods – Section 129 of the IGST/CGST Act – Goods in transit can be seized if transported in contravention of the Act or Rules – The petitioners contended that their goods were lawfully transported with valid tax invoices and without an e-way bill, as the value was below ₹50,000 – The Court held that undervaluation of go...
Civil Law - Amendment of Pleadings – Whether Time-Barred Claims Can Be Introduced – The petitioner challenged the trial court’s decision permitting amendment of the plaint, arguing that time-barred claims were being introduced—Held: The amendment did not ex facie introduce a time-barred claim—At best, the issue of limitation was arguable and could be decided at trial&...
Civil Law - Execution Proceedings – Power of Execution Court – Whether It Can Modify the Decree – Petitioners obtained a decree for possession of land marked with letters ‘E’, ‘F’, ‘G’ & ‘H’ in site plan Ex. PW-4/9—Respondents raised objections regarding measurement, claiming possession of 400 sq. yards instead of 305 sq. ...
Election Law – Discrepancy in Vote Counting – Justification for Recount – Appellant, a candidate for ‘Gram Pradhan,’ challenged election results due to inconsistencies in votes cast and counted – Polling booths 43, 44, and 45 recorded 1,194 votes cast as per oral communication from the Presiding Officer, but official Form 46 showed 1,213 votes – Allegation...
Civil Law – Title and Possession – Injunction Suit Against Encroachment – Appellant (plaintiff) filed a suit for perpetual and mandatory injunction against respondents, claiming ownership of land through a registered sale deed dated 23.08.1988 – Respondents contended that a portion of land (1¼ cents) remained with the original owner and was later settled in favor of ...
Income Tax Law - Bogus Purchases – Determination of Profit Rate – Section 69C of Income Tax Act – The Revenue challenged the Tribunal's decision to restrict disallowance to 12.5% of alleged bogus purchases instead of confirming the full disallowance – The Tribunal relied on past precedents allowing only a portion of the purchases to be disallowed – Held: If an ass...
Partnership Property – Contribution of Property by Partner – Section 14, Indian Partnership Act – Property of the Firm – Appeal Dismissed - The appellant contended that the relinquishment deed executed by his late father did not validly transfer ownership to the partnership firm and that ownership could only be transferred through recognized modes under the Transfer of Prop...