Auction Sale – Rule 60, Second Schedule, Income Tax Act – Recovery of Debts – The right to set aside an auction sale under Rule 60 is a valuable right for the judgment debtor to save his property – Mistake by Recovery Officer in specifying exact amount payable cannot prejudice the debtor’s right – Substantial compliance with Rule 60 must be considered if debtor ...
Selection Process – Award of Marks for Experience – Appellant contested the denial of marks for prior experience as a daily wager – High Court failed to consider the merits of this plea – Specific challenge was against the Selection Committee's decision – High Court should have adjudicated on whether the Selection Committee's actions were justified [Paras 2-3]...
Civil Law – Religious Endowments – Suit jewellery claimed by the appellant as private property – Jewellery kept in the Temple's Kudavarai and used for adorning the deity during festivals – Concurrent findings by three courts affirming the jewellery as a specific endowment to the deity – Dedication inferred from long possession and use for religious purposes [Paras...
Service Tax – Consulting Engineer – Definition – The definition of 'Consulting Engineer' under Section 65(31) of the Finance Act, 1994, includes a 'body corporate' – The amendment in 2005 clarifying the inclusion of 'body corporate' is not merely prospective but clarificatory in nature – Respondent providing consultancy engineering services lia...
Civil Procedure – Abatement of Suit – Right to Sue – No abatement by party's death if right to sue survives – Procedures in case of death of one of several defendants or sole defendant – Appellate Court must examine if the right to sue survives against surviving respondents – Appeal dismissed due to non-bringing legal representatives on record without proper...
Civil Procedure – Compromise of Suit – Application under Order 23 Rule 3 CPC filed jointly by parties requesting a consent decree – Trial Court referred the matter to Lok Adalat where consent decree was passed – High Court erred in setting aside the consent decree on grounds of alleged fraud without substantial evidence [Paras 6-10].
Genuineness of Consent Decr...
Income Tax – Exemption under Section 10B(8) – Assessee failed to furnish declaration before the due date of filing original return of income under Section 139(1) – Supreme Court held both conditions of furnishing declaration and doing so before due date are mandatory – Non-compliance bars exemption claim [Paras 1-14].
Filing of Declaration – Time Limit Ma...
Land Acquisition – "Person Interested" – MRPL as Allottee – Acquired land allotted to MRPL by KIADB – High Court erred in treating MRPL as a "person interested" entitled to participate in compensation determination – Proper party in reference proceedings only if acquisition is under Land Acquisition Act, not KIAD Act [Paras 6-7.1, 7.5-7.6].
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Contempt of Court – Non-disclosure of Assets – Respondent guilty of contempt for failing to disclose assets and violating court orders restraining transfer of funds – Supreme Court holds actions contumacious and orders adequate punishment – Emphasizes need for compliance with court orders to maintain majesty of law [Paras 1-30].
Reversal of Transactions –...
Penal Code 1860 (IPC) – Section 302/34 – Murder by Gunshot – Appellant convicted of murder – Recovery of the gun from co-accused, allegedly owned by the appellant – Prosecution failed to prove how the weapon came into the possession of the co-accused and who used it – Inadequate evidence and improper recovery process – Conviction and sentence set aside due...