Negotiable Instruments Act – Section 138 – Dishonour of Cheque – Alteration in Amount – Cheque dishonoured with endorsement “alterations require drawer’s authentication” – Complaint filed alleging legally enforceable debt of ₹14 lakhs – Accused contended that cheque was forged and amount was altered by complainant – Held: Dishonour on a...
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...
Income-tax – Nil Withholding Certificate – Section 197 – Rule 28AA – Rejection of application – Mechanical approach by Assessing Officer – Assessing Officer rejected application solely on ground that determination of income at Section 197 stage is premature and tax must be deducted to protect revenue – Held: Such reasoning contrary to statutory mandate of ...
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...
Civil Law - Mandatory Injunction – Suit for Removal of Wall – Bar under Section 41(h), Specific Relief Act – Plaintiffs sought mandatory injunction for removal of boundary wall allegedly obstructing access to public road – Serious dispute existed regarding title, possession, and identity of land forming part of Khasra No. 436 – Construction of wall amounted to alleged...
Criminal Law – Medical Negligence – Quashing of Complaint – Section 304-A IPC – Doctors prosecuted for alleged negligence leading to death of patient after delivery – Complaint and summoning order challenged under Section 482 Cr.P.C. – Held: In absence of prima facie medical evidence indicating gross rashness or negligence, continuation of criminal proceedings a...
Civil Law – Order 41 Rule 21 CPC – Rehearing of Appeal – Ex-parte Judgment – Delay of 86 Days – Delay Condoned – Application for rehearing maintainable where sufficient cause shown for non-appearance of respondent when appeal was heard ex-parte [Paras 1–3].
Advocate’s Default – Litigant Not to Suffer – Respondents had engaged...
Service Law – Family Pension – Claim by Second Wife – Hindu Marriage Act, 1955 – Monogamy as Mandatory Norm – Marriage contracted during subsistence of first marriage void ab initio – Second wife not entitled to family pension [Paras 1, 3.1].
Hindu Law – Bigamy – Void Marriage – Sections 11 and 17, Hindu Marriage Act – Second...
Tort Law – Electrocution – Death due to high-voltage transmission line – Compensation – Deceased TV cable operator died due to electric shock while repairing cable on rooftop – Trial Court dismissed suit on conjecture that 132 KV line could not cause such death – First Appellate Court reversed findings and decreed suit – Held: Death due to electrocution pr...