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[SC] Non Speaking order – Tax – Appeal  –  By revenue – Quashed and set aside and remanded to the High Court. 2022 SCeJ 0390

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Companies Act, 1956 Section 81 , 441, 629A  – Tribunal (NCLT) has all the powers to compound all the offences irrespective of any pecuniary limit. [2023 PLRonline 0112]

SARFAESI – High Court u/s 482 Cr.P.C can not quash Order passed under S. 14 of the SARFAESI ACT – Any remedy against such order can be availed only under the SARFAESI ACT, 2002. [SupremeCourtOnline 456603]

Right to Information Act – Duty of public authorities – Direct that the Central Information Commission and the State Information Commissions – Shall continuously monitor the implementation of the mandate of Section 4 of the Act as also prescribed by the Department of Personnel and Training in its Guidelines and Memorandums issued from time to time.

IPC S. 498A   – Cruelty – Non-providing of proper medical aid is cruelty. [ 2023 PLRonline 419673]

Banking – Forged DD – Liability of person presenting the same – Plaintiff Bank  has passed the Demand Daft being received by way of collection by another bank – U/s 72 of the Contract Act, person receiving proceeds from forged draft liable to refund the money to the bank . [ID 317402]

NIA S. 148 – CrPC S. 389 – Condition of deposit when an accused applies for suspension of sentence under Section 389 – Typically, the accused applies for relief without any conditions – If a blanket order is sought, the court must determine if the case falls under the exception of Section 148 – Impugned orders have been set aside. [(2023-3)211 PLR 260 (SC)]

MVA S. 163-A – U/s 163-A compensation is payable to a third party only – Deceased borrower of the vehicle cannot be considered a third party – Allowed Additional Personal Accident Cover as premium was paid. [(2023-3)211 PLR 228]

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[SC] Payment of Gratuity Act 1972 S. 2(s)-  “wages” under Section 2(s) will mean and included basic wages and Dearness Allowance and nothing else

[SC] Land Acquisition - Deductions required to be made when considering transactions pertaining to small developed plots, for determining compensation of large areas

Home Various Acts Practice and Procedure

[SC] Non Speaking order – Tax – Appeal  –  By revenue – Quashed and set aside and remanded to the High Court. 2022 SCeJ 0390

by Punjab Law Reporter
in Practice and Procedure, SCeJ
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Commissioner of Income tax-1 v. Bajaj Herbals Pvt. Ltd., 2022 SCeJ 0390 Supreme Court of India JUSTICE M. R. SHAH JUSTICE B.V. NAGARATHNA The Principal Commissioner of Income Tax-1 v. M/s. Bajaj Herbals Pvt. Ltd. CIVIL APPEAL NO. 2659 OF 2022 7th April 2022 Non Speaking Order Tax – Appeal  –  By revenue – High…...

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