Contempt Jurisdiction – Applicability of Section 19 of Contempt of Courts Act – Appeal Maintained – The appellant challenged the order of the Contempt Court imposing costs of ₹50,000 for alleged non-compliance with a prior judgment. Held: The appeal is maintainable under Section 19 of the Contempt of Courts Act when the impugned order is incidental to or inextricably connected ...
Attachment of Retirement Benefits – Jurisdiction under Section 78 of the KCS Act – The Kerala High Court addressed whether retiral benefits can be attached under Section 78 of the KCS Act. It held that while retirement benefits such as provident fund, gratuity, and pension are generally immune from attachment, the attached amounts in this case need careful examination to determine if t...
Taxation Law – Withholding Tax under Section 197 Income Tax Act – Assessing Officer must consider previous years' tax treatment – The Court held that under Rule 28AA of the Income Tax Rules, the Assessing Officer (AO) is required to consider the past four years' tax history before issuing a withholding tax certificate – Since in the previous assessment y...
Civil Procedure – Permanent Injunction – Plaintiff Must Prove Possession – The Court held that in a suit for permanent injunction, the plaintiff must establish possession – In this case, the plaintiffs proved possession through property tax records, assessment bills, and eviction suits against tenants – The appellant (defendant) failed to file a written statement or c...
Taxation Law - Value Added Tax – Input Tax Credit – Rule 21(8) of Punjab VAT Rules introduced before statutory sanction – Held invalid – The Supreme Court upheld the Punjab and Haryana High Court's decision invalidating Rule 21(8) of the Punjab VAT Rules insofar as it sought to reduce ITC on stock-in-trade before an enabling provision in the Punjab VAT Act came into for...
Labour Law – Gratuity – Forfeiture under Section 4(6) – No Requirement of Criminal Conviction – The Supreme Court ruled that gratuity can be forfeited under Section 4(6)(b)(ii) of the Payment of Gratuity Act, 1972 if an employee is terminated for an act constituting an offence involving moral turpitude – A criminal conviction is not a precondition for forfeiture &ndas...
Administrative Law – Withdrawal of NOC – Validity of Government Decision – The Supreme Court upheld the withdrawal of the No Objection Certificate (NOC) granted to the appellant for establishing an Ayurvedic Medical College and Hospital – Held: The NOC was issued without following the Rules of Business, which required approval from the Council of Ministers – Since the...
Labour Law - Employee’s Compensation – Interest on Delayed Payment – Mandatory Nature of 12% Interest under Section 4A(3) – The Supreme Court ruled that under Section 4A(3) of the Employee’s Compensation Act, if an employer defaults in paying compensation within one month of it becoming due, interest at 12% per annum is statutorily mandated – The Commissioner ha...
Amendment of Written Statement – Subsequent Events – Tenants sought to amend their written statements during the pendency of their rent appeals to bring on record subsequent events that allegedly negated the landlord's bona fide necessity – The applications for amendment were filed four years after the subsequent events and were dismissed by the Appellate Authority, leading t...
Execution of Decree – Bonafide Purchasers – The appellants, claiming to be bonafide purchasers of flats constructed on the disputed plot, objected to the execution of the decree, arguing they were not parties to the original suit – The court dismissed their objections, holding that the appellants acquired the property during the pendency of the suit, making the transfers subject ...