Civil Procedure – Bar under Order II Rule 2 CPC – Maintainability of Second Suit – Plaintiff filed a second suit for specific performance after a prior suit for permanent injunction – Issue regarding whether both suits were based on the same cause of action – Held: The second suit was not barred under Order II Rule 2 as the cause of action in the second suit arose fro...
Cancellation of Letter of Intent - Unauthorized Use of Additional Land – The petitioner, selected as an LPG distributor, constructed the godown on additional plots of land (not approved in the LOI) and failed to inform Indian Oil Corporation Ltd. (IOCL) – Held: Construction on unauthorized plots without prior approval violates the terms of the LOI and brochure guidelines – LOI ca...
Taxation Law - Direct Tax – Computation of Disputed Tax – Applicability of 100% Rate – Section 3, DTVSV Act – Circular No. 21/2020 – Petitioner’s case mistakenly treated as a “search case,” and disputed tax computed at 125% instead of 100% – Respondents conceded the error, acknowledging it as a "non-search case" – Held: Tax to b...
Appointment of Lambardar – Preference to Ex-Servicemen – Rule 15(c) of Punjab Land Revenue Rules – Collector’s Decision Upheld – The appellant challenged the appointment of the private respondent as Lambardar, arguing that the appellant’s younger age (29 years) should outweigh the respondent’s experience as a retired Subedar (51 years old) – Held: Ru...
Money Laundering – Attachment of Property – Provisional Attachment Order Upheld - The petitioners challenged the PAO attaching properties allegedly linked to proceeds of crime under the PMLA, arguing non-compliance with mandatory provisions, including the absence of reasons to believe and the lack of connection between attached properties and proceeds of crime – The Court upheld ...
Enemy Property – Classification and Requisition – Petitioner contested the inclusion of his property as enemy property under the Enemy Property Act, 1968 – Contention that petitioner’s father had not voluntarily acquired Pakistani citizenship – Government of India had already determined that petitioner’s father was an Indian citizen – High Court held that ...
Civil Writ - Unauthorized Constructions – Demolition of Buildings – Regularization Under MRTP Act – Petitioners sought to challenge notices issued by the Tahsildar for the demolition of their apartments, contending that they were third-party purchasers and entitled to regularization – Held: Petitioners' claim of innocent purchase is untenable when ownership stems from i...
UGC Librarians – Pay Fixation and Seniority – Requirement of Qualifications – UGC Scheme Conditions – The Kerala Administrative Tribunal granted UGC pay scale and senior scale promotions to respondents who acquired UGC qualifications (NET) after 12-13 years of service as Librarian Grade I. Held: Tribunal erred in granting retrospective benefits contrary to Annexure A8 Gover...
Income Tax Act, 1961 – Section 260A – Kar Vivad Samadhan Scheme, 1998 – Appeal against Tribunal's order dismissing appellant's plea due to non-payment under the Scheme – Tribunal and lower authorities erred in dismissing appeal as withdrawn without issuing a certificate under Section 90(2) of the 1998 Act – Appeal allowed, remanded to Commissioner (Appeal) for...
Civil Law - Injunction – Fraud Allegations – No Prima Facie Case by Respondent – Injunction Set Aside – Respondent claimed fraud in execution of supplementary LLP agreements and misuse of digital signatures to remove him as a designated partner – High Court held that the respondent failed to produce evidence to support allegations of fraud or misrepresentation –...
