Land Law – Common Land – Applicability of J&K Common Lands (Regulation) Act, 1956 – Section 1(4) of the Act expressly excludes applicability of the Act to areas declared as Municipalities – Land in question situated within Municipal Council, Udhampur – Respondents themselves admitted non-applicability of the Act – Held: Invocation of Common Lands Act, 1956 f...
Service Law – Pension – No Liability Certificate – Retired Headmaster sought issuance of No Liability Certificate and release of pensionary benefits – School authority withheld certificate alleging defalcation and incomplete accounts during service period – Criminal proceedings pending under Sections 409 and 465 IPC – Held: Non-issuance of No Liability Certifica...
Transfer of Property – Settlement Deed – Unilateral Cancellation – Invalidity – Registered settlement deed executed by the settlor in favour of grandson – Subsequent unilateral cancellation deed executed by settlor without consent of settlee – Held, once settlement deed is executed and registered, vesting rights in favour of settlee, it cannot be unilaterally ca...
Specific Performance – Execution of Decree – Deposit of Balance Sale Consideration – Article 227 – Supervisory Jurisdiction – Decree directed execution and registration of sale deed within stipulated time and permitted deposit of balance consideration if required during execution – Decree-holder filed execution petition within stipulated period and undertook to ...
Civil Law - Will – Proof and Suspicious Circumstances – Burden on Propounder – Deceased owner Buddhsen admittedly left behind wife and children as natural heirs – Defendant No.1 claimed title on the basis of Will dated 18.09.1985 – When Will excludes wife and children and bequeaths entire property to a non-relative belonging to a different caste, strong suspicious cir...
Local Self-Government – Removal of Elected Municipal President – Section 48(2-A), U.P. Municipality Act, 1916 – Meaning of “such inquiry as it may consider necessary” – Full-fledged inquiry mandatory – Petitioner, elected President of Nagar Palika Parishad, removed on allegations of corruption, favouritism in tenders and misuse of municipal funds – R...
Taxation Law - International Taxation – Double Taxation Avoidance Agreement (DTAA) – India-Mauritius DTAA – Capital Gains – Indirect Transfers – Tax Avoidance – GAAR – TRC Conclusiveness – The Supreme Court held that capital gains arising from the transfer of unlisted equity shares, which were part of an impermissible arrangement under law, are not e...
IBC – Section 7 – Admission of CIRP – Debt and Default – Mandatory Admission – Financial creditor sought initiation of CIRP against real estate developer – NCLT dismissed petition holding IBC was invoked as recovery mechanism and project was viable – NCLAT reversed and admitted CIRP – Held: Once existence of financial debt and occurrence of default a...
Stamp Duty – Agreement to Sell – Tenant in Possession – Deemed Conveyance – A.P. Stamp Act – Appellant tenant in possession of suit property for nearly fifty years entered into agreement to sell with landlady – Trial Court and High Court held agreement chargeable as “sale” under Explanation I to Article 47A – Supreme Court reversed – Held...
Civil Law – Ownership of Immovable Property – Licensee versus Owner – Respondent claimed exclusive ownership of suit property on basis of perpetual lease deed and conveyance deed – Appellant claimed ownership as HUF property and by oral partition – Allotment card of 1950 conferred only tenancy rights and not ownership – Proprietary rights accrued only on executi...