Bringing you the Best Analytical Legal News
“In matters governed by beneficial legislation, the benefit of doubt should go in the person’s favour who has met with the accident. Railways could have supported its case by examining the co-passenger or guard or by leading expert evidence to show that a person falling from a moving train could not get entangled in its wheels.”
“The impugned notice did not specify as to which of the provisions of the MMC Act was contravened for empowering the Commissioner to initiate proceedings.”
“Merely because an employee holding a valid pass fails to mention details himself, it cannot be held that he was travelling without a valid pass.”
“Sibling bond is for moral support which makes this relationship very special. However, nowadays, sadly, siblings don’t stand together but against each other in court of law.”
“The Railways Act is a beneficial legislation, and even in criminal matters, circumstantial evidence is taken into consideration for deciding whether the offence was committed or not.”
“The Family Court’s order directing husband to pay maintenance had already been challenged in the criminal revision proceedings, and therefore, allowing the present petition would permit the husband to adopt two parallel proceedings after electing one.”
The Court opined that the applicants, upon finding out the lapse by the advocate’s office in filing the written statement, were vigilant enough to contact the Advocate themselves.
“Merely because charges for online booking are included in the tax measure does not imply that the State has encroached upon the Union List.”
The Court emphasised that it is settled position in revenue laws that the proceedings have to be concluded within certain time frame and same cannot be kept pending for long which would lead to uncertainty which is contrary to the canons of any fiscal legislation.
“The authorities/entities who can assist on Aadhaar number shall be equipped with necessary technology for authentication and such authentication shall be done in accordance with the Aadhaar (Authentication) Regulations, 2021.”
The assessee submitted that the tax effect in this appeal is below Rs. 2 crores and CBDT Circular 5 of 2024 does not include any exceptions like the one in Board’s communication dated 20-8-2018.
“The legislation touching upon price control in India has always been specific, eloquent and reasonable, even though important, restriction on the right to carry on business has never been sought to be achieved indirectly or by implication and without setting out a statement of the policy of the legislature on this behalf.”
“The petitioner pointed out the orders made by the Supreme Court in the Aadhaar case and contended that insisting on an Aadhaar Card for opening a Bank account was not legal or proper.”
The petitioner, Purple Products, imported Tin Ingots manufactured from Malaysia, with a valid Certificate of Origin and based on such certification, it claimed and availed benefits under Customs Exemption Notification No. 46 of 2011, dated 1-6-2011, from time to time.
The appointment of the petitioner to the 2008 Civil Services, based on the subsequent legislative reform made in 2016, would lead to administrative chaos and raise several complications regarding seniority, induction etc.
“Delay, laches, and disputed questions of fact are all matters that cannot be ignored when it comes to exercising discretionary jurisdiction under Article 226 of the Constitution.”
The jurisdictional parameter about failure to disclose fully and truly all material facts necessary for assessment are missing and without compliance with the said parameters, the respondents have no jurisdiction to proceed with the reopening of the assessment.
Section 22(1) of the Maharashtra Public Trusts Act, 1950 provides for change when same is desired in the interest of the administration of public trust, therefore, changing name at the behest of and on the directions of Charity Commissioner will not fall within the provisions of Section 22(1) of the said Act.
When the Assistant Commissioner of Customs purports to exercise public powers as a Customs official, his personal opinions or preferences must necessarily take a back seat and he cannot allow his personal opinions, however strong, to cloud his judgment.
Article 144 of the Constitution provides that all authorities, civil and judicial, in the territory of India shall act in the aid of the Supreme Court.