Service Law – Disability – Compulsory Retirement – Petition challenging order retiring petitioner on medical grounds due to disability – Petitioner contracted ‘diffuse brain atrophy and parkinsonism’ while in service – High Court held that the petitioner should have been offered an alternative post per Section 47 of the Persons with Disabilities Act &ndash...
Service Law – Reinstatement and Back Wages – Full Exoneration – Petitioner, a Patwari, was dismissed from service following conviction under Section 7 of the Prevention of Corruption Act, 1988 – Acquitted on appeal and reinstated without salary for the period of dismissal – Held, under Rule 7.3(ii) of the Punjab Civil Service Rules, a fully exonerated employee upon re...
Civil Procedure – Dismissal of Appeal – Repeated Adjournments – Appellant sought repeated adjournments, delaying the appeal for 4-5 years – Non-appearance of counsel on hearing date led to dismissal – Held, appellant cannot assert absolute right to hearing on merits – Second appeal jurisdiction limited to substantial questions of law – Dismissal appropriat...
Rent Law – Eviction – Valid Service of Petition – Revision petition challenging eviction order under Section 13-B of the East Punjab Rent Restriction Act, 1949 – Tenant contended that petition was served without accompanying documents – Lower court ordered eviction without ensuring documents were served – High Court holds that valid service under Section 18-A re...
Service Tax – Penalty for Non-Payment – Appeal against Tribunal's order imposing penalty under Section 78 of the Finance Act, 1994 for delay in depositing service tax – Service tax collected for legal consultancy services, which were not taxable at the time of collection – Appellant deposited the amount after insistence by Revenue – Tribunal held willful suppressi...
Taxation Law – VAT on Sale of Flats – Challenge to Validity of Sections and Rules – Developers contest inclusion of land value in VAT – Held, building contracts involving sale of flats include an element of sale of goods – Such contracts are species of works contracts under Article 366(29A)(b) of the Constitution – VAT applicable only on value of goods incorpora...
Arbitration Law – Limitation Period – Condonation of Delay – State filed a petition under Section 34 of the Arbitration Act to set aside an arbitral award along with an application under Section 5 of the Limitation Act to condone a delay of 342 days – Held, Section 34(3) of the Arbitration Act prescribes a specific period of limitation which excludes the applicability of Se...
Protection of Women from Domestic Violence Act – Right to Reside in Shared Household – Petition challenging order directing petitioner-husband to provide part of house to respondent-wife – Wife alleged domestic violence and sought right to residence – Trial court directed provision of portion of house for wife – High Court held wife entitled to claim right to residenc...
Excise Duty – Exemption – Appeals challenging rejection of refund for additional excise duty (AED) on High-Speed Diesel (HSD) – Appellant, a 100% export-oriented unit, claimed exemption under notification dated 31.03.2003 – Notification exempted certain duties of excise but did not explicitly cover AED under Finance Act, 1999 – Tribunal held AED was not exempted &ndas...
Service Law – Appointment – Acquittal from Criminal Charges – Petition challenging rejection of appointment to the post of Constable on grounds of past criminal charges – Petitioner acquitted for lack of evidence – Instructions dated 2.7.2007 and 13.11.2007 issued by DGP provide that candidates acquitted on technical grounds may not be considered for appointment &ndas...