Motor Vehicles - Taxation - Financier-in-Possession - U.P. Motor Vehicles Taxation Act, 1997 - Financier took possession of vehicle upon default in loan payment - Liability to pay tax - Supreme Court upheld High Court's decision - Financier-in-possession considered "owner" under Section 2(h) of Act 1997 and Section 2(30) of Act 1988 - Tax payable even if vehicle not used, unless exem...
Income Tax – Deduction under Section 37(1) – Pharmaceutical companies' gifting freebies to doctors is "prohibited by law" and cannot be claimed as a deduction under Section 37(1) – Expenditure incurred by pharmaceutical companies for such freebies is inadmissible under the Income Tax Act – Court emphasizes the principle that no entity should benefit from an ac...
Rajasthan Panchayati Raj Act – Suspension and Removal – Sarpanch suspended under Section 38(1) pending inquiry into allegations of misconduct and criminal proceedings – Suspension based on prima facie case of "disgraceful conduct" established through preliminary inquiry – Distinction between suspension due to criminal proceedings and suspension pending inquiry emp...
Consumer Protection – Definition of Consumer – Appellant a stock-broker, availed overdraft facility from the respondent bank for his business transactions – Overdraft facility deemed to be for 'commercial purpose' – Services availed not exclusively for earning livelihood by means of self-employment – National Consumer Disputes Redressal Commission's decisi...
Partition Law – Mode of Partition – Civil Revision Petition against the trial court's order rejecting the Local Commissioner’s report and appointing a new Local Commissioner – Trial court’s action of reopening the determination of ownership shares and inviting evidence on the same issue – Held, improper and contrary to established legal principles – Tr...
Constitutional Law – Scheduled Tribes – Notification by State of Bihar recognizing Lohar community as Scheduled Tribes quashed – Previous Supreme Court judgments consistently held Lohars as Other Backward Classes (OBC) and not Scheduled Tribes – Notification issued without basis and contrary to authoritative English version of Presidential Order under Article 342 – No...
Securities Law – Disclosure of Investigation Report – Right to Disclosure – SEBI’s investigation report under Regulation 9 of the PFUTP Regulations must be disclosed to the person against whom a show cause notice is issued – Report is not merely an internal document but forms the basis for SEBI’s action under Regulations 11 and 12 – Non-disclosure of relev...
Auction Sales – Public Auction – Finality – Auction held in 1998 with 45 participants – Appellant declared highest bidder and sale confirmed – Re-auction ordered by High Court after 23 years based on presumed higher property value criticized – Sanctity of public auction and finality of completed sales emphasized – Order of re-auction set aside [Paras 8, 8....
Service Law – Promotion – Eligibility Criteria – Appellant's promotion to B.T. Assistant (English) quashed by High Court based on Rule 14, which disqualifies teachers with simultaneous B.A./B.Sc./B.Ed degrees during the same academic year – Appellant obtained B.A. (English) and M.A. (Tamil) degrees in different academic years – Rule 14 not applicable – High ...
Constitutional Law – Gender Discrimination – Licensing Conditions – Conditions limiting the number of female performers in bars under the Maharashtra Police Act, 1951 and Licensing Rules, 1960 found to directly transgress Article 15(1) and 19(1)(g) – Justifications for the restriction aiming to protect women deemed to entomb their aspirations and curtail their employment ch...