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NIA S. 138 – Before summoning Magistrate is expected to examine the nature of allegations and proceed with proper application of mind – Strict compliance.

Tax – Transport vehicle – Vehicle not used – Refund

SC/ST Act – For offence to be constituted, there must be an allegation that the accused not being a member of Scheduled Caste or Scheduled Tribe committed an offence under the IPC punishable for a term of 10 years or more against a member of the Scheduled Caste or Scheduled Tribe knowing that such person belongs to such `community’. [PLRonline #497684]

IPC S. 34 – Common Intention – Can be formed even in the course of the incident – Would come into play where participation of the accused in a crime is proved and the common intention is also established. [PLRonline 482604]

Consumer Protection Act – Stocks and shares – Invesment in – Complainant is not a Consumer – It is not the case of the Complainant that he had invested the money in share market exclusively for earning his livelihood. [2022 PLRonline 0596 (NCDRC)]

NIA S. 138 – Liability of Joint Account Holders – There is no provision for taking cognizance against a person other than the “drawer” of the cheque. [(2023-4)212 PLR 177]

Court proceedings – Videography – Whether would amount to criminal contempt of court ? [(2023-4)212 PLR 163]

MVA – Criminal case  – Acquittal in a criminal case – Effect on claim petition

Court proceedings –  Videography –  Court proceedings in the High Court or any other Court subordinate thereto cannot be videotaped, photographed or telecast without taking prior written permission from the High Court. [PLRonline]

NDPS S. 2 (viia)  read with the notification S.O. No. 1055 (E) dated 19/10/2001 , Section 37, 52A –  “commercial quantity” – Weight Adjustment due to Drying – Weight recorded during inventory before the Magistrate considered – Bail Consideration for Multiple Accused. [PLRonline 413680]

[SC] CPC O. 7 R. 11 – Civil Procedure Code, 1908 – Order 7 Rule 11 – Assessment of Plaints – Court should not engage in assessing the correctness or merits of the plaint’s averments – Court made an error by partially rejecting the plaint . [PLRonline 416680]

[SC] Insurance  –  Surveyor’s report – Not relied – Reliance by surveyor on forensic report – Claim payable.

[SC] Insurance – Surveyor’s report, though important, is not absolute and not binding on the parties – It is not that sacrosanct that it cannot be departed from; it is not conclusive. [ PLRonline 368351]

IT Act S. 67(A)   – Posted on Instagram 4-5 pictures of petitioner kissing the complainant on her cheek – Bail granted. [2022 PLRonline 0595]

Insurance – Mediclaim policy – Pre existing disease  – Non-disclosure – Burden of  proof – Prescription – Mere mentioning in the prescription would not amount to establishing a concealment – Senior Citizens policy – Pre-medical check-up – Having opted to waive of was thus conscious – Insurer liable. [PLRonline # 446681]

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Tax – Hire Purchase – Loan – Repossession - Whether, a financier of a motor vehicle/transport vehicle in respect of which a hire-purchase, lease or hypothecation agreement has been entered, is liable to tax from the date of taking possession of the said vehicle under the said agreements ? 

CPA S.2(1)(d)  - ‘commercial purpose’  - “business to business” relationship

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Tax – Transport vehicle – Vehicle not used – Refund

by Punjab Law Reporter
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tax – Transport Vehicle U.P. Motor Vehicles Taxation Act, 1997 – S. 12   – owner or operator has to first pay the tax in advance and thereafter if the transport vehicle is not used for a continuous period of one month or more since the tax was last paid, he may have to apply for the refund, which may be granted subject to compliance of the necessary requirements as per first proviso to Section 12 and subject to satisfaction of the Taxation Officer that the transport vehicle has not been used for a continuous period of one month or more since the tax was last paid –  There is only one eventuality where no tax or advance tax under the Act, 1997 shall be payable namely under sub-section (2) of Section 12, where the operator or, as the case may be, the owner of a motor vehicle, does not intend to use his vehicle for a period of one month or more, he shall, before the date the tax or additional tax, as the case may be, is due, surrender the certificate of registration, the token, if any, issued in respect of the motor vehicle and the permit, if any, to the Taxation Officer of the region where the tax or additional tax was last paid and only on such surrender, no tax or additional tax under Act, 1997 shall be payable in respect of such vehicle for each completed calendar month of the period during which the vehicle remains withdrawn from use and the aforesaid documents remain surrendered with the Taxation Officer.

2022 SCeJ 0250

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Tags: Tax, Transport vehicle, U.P. Motor Vehicles Taxation Act
Tags: TaxTransport vehicleU.P. Motor Vehicles Taxation Act

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