Property Law – Partition Suit – Will Validity – Second Appeal – Dismissal – Plaintiff filed a suit seeking 1/6th share in the self-acquired property of late K.V. Vengadasamy Chettiar – Defendant No. 1 claimed exclusive ownership of the suit property based on an unregistered Will dated 20.05.2000 executed by the deceased, bequeathing the property to him – S...
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 - 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...
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...
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 – 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...
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...
Negotiable Instruments Act – Dishonor of Cheque – Conviction under Section 138 – The petitioner issued a cheque for Rs. 4,90,000/- towards repayment of a loan of Rs. 4,00,000/- with accrued interest – The cheque was dishonored due to insufficient funds – Trial Court convicted the petitioner and sentenced him to six months simple imprisonment and compensation payment &...
Civil Law - Summary Suit – Failure to File Leave to Defend – Consequence of Non-Compliance – Whether Trial Court Was Justified in Decreeing the Suit – Held: Yes – The respondent filed a summary suit for recovery of ₹4,70,000, claiming that the appellant had taken a friendly loan on 05.01.2018 against a promissory note and receipt – Despite service of summons f...
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 ...