Bringing you the Best Analytical Legal News
This monthly roundup for September 2023 contains important legal stories from the High Courts across the country that keeps you updated on various aspects of law.
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The Mumbai Centre for International Arbitration is going to conduct Tribunal Secretary Training Program 2023 at Mumbai and Delhi.
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“No doubt, that a conviction can be solely recorded on the basis of dying declaration. However, for doing so, the court must come to a conclusion that the dying declaration is trustworthy, reliable and one which inspires confidence.”
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Since the decision in Sita Soren, decided by the Jharkhand High Court, was appealed against, the Supreme Court constituted a 7-Judge Constitution Bench.
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Deciding for similar facts, the Supreme Court had granted anticipatory bail, as cited by Punjab and Haryana High Court in the instant matter.
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Based on facts, the Supreme Court said that gunshots fired indiscriminately could be said to be a criminal act done by several persons in furtherance of the common intention of all.
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“The satisfaction of the authorities based on conduct must precede action for prevention based on subjective satisfaction.”
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The Supreme Court settled that the legislative intent was not there to exclude its members or their heirs from the benefits of compensation payable under the 1923 Act or the 1989 Act.
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“The MSMED Act, 2006 is a beneficial legislation with an object to promote and develop micro, small and/or medium enterprises, and the interpretation regarding a reference for the interest component alone would be in consonance with the object of the Act”
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It will include Income Tax Reports (ITR), Company Cases (Comp Cas), Goods and Service Tax Reports (GSTR), Income Tax Reports (Trib), VAT and Service Tax Cases (VST), Sales Tax Cases (STC) and others.
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The Bombay High Court explained that if it was to consider the instant application under Section 11 of A&C Act, it would have to work on the deficiency of stamp duty and penalty, if any.
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Supreme Court pointed out that the pre-trap and post-trap proceedings were duly proved by the prosecution in the instant matter through witnesses who supported the prosecution case.
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“A Mother executing gift of her residential bungalow in favour of her son is bound to expect that the son would let her reside in that bungalow.”
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Kerala High Court had also requested the parties to think about reconciliation, but that did not work out.
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The respondents in the instant matter constituted the borrower, guarantor and the bank (secured creditor), while the appellants were the auction purchasers.
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The instant appeals had challenged the orders passed by Kerala High Court, Commissioner of Income Tax (Appeals) (‘CIT(A)’) and Income Tax Appellate Tribunal (‘ITAT’).
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