Category Archives: Judgements

C-Forms to be issued even if purchases not declared in revised VAT return

By | March 17, 2016

Issue Assistant Commissioner, Department of Trade & Taxes, Government of National Capital Territory of Delhi (‘GNCTD’) (Respondent No. 2 herein) rejected the request made by the Petitioner for issuance of C-Forms in relation to the inter-state purchases made by the Petitioner during the third and fourth quarter of Financial Year (‘FY’) 2010-11. It is stated… Read More »

Higher Secondary School certificate acceptable as age proof : Supreme Court

By | March 7, 2016

Issue whether the second respondent-Corporation was justified in rejecting the application of the appellant for allotment of retail outlet of petroleum/diesel dealership  on the ground that the age proof submitted by her was not of the Secondary School as per the norms, but of a Higher Secondary School. Held NO The requirement of the Corporation… Read More »

casual workers are covered under ESI : Supreme Court

By | March 7, 2016

Issue whether casual workers are covered under definition of employee as defined in Section 2(9) of the Employees State Insurance Act, 1948 ? Held The definition of the term “employee” in section 2(9) is also wide enough to cover casual employees who are employed for part of wage period. A bare reading of the aforesaid… Read More »

Reopening of the assessment should indicate which material fact was not disclosed by the Assessee

By | February 18, 2016

Issue The assessee company has earned a dividend of Rs. 1,85,30,220/- which has been treated as exempt u/s 10(34) of the Act. However, no disallowance of expenditure have been made u/s 14A neither has assessee produced any details to show that no expenditure was incurred on earning of this exempt income. Held It was insisted… Read More »

Second marriage in subsistence of first marriage is held void in law

By | February 13, 2016

IN THE HIGH COURT OF JUDICATURE AT  BOMBAY CIVIL APPELLATE JURISDICTION FIRST APPEAL NO.577 OF 2015 WITH CIVIL APPLICATION NO.1770 OF 2015 Draupada @ Draupadi Jaydeo Pawar and Others …  Appellants vs. Indubai d/o. Kashinath Shivram Chavan and Another …  Respondents Mr. C.M. Kothari, for the Appellants and Applicants. Mr. Mahindra Deshmukh, for Respondent Nos. 1 and 2. CORAM : MRS.MRIDULA BHATKAR, J. RESERVED ON  : 5th JANUARY, 2016 PRONOUNCED ON  : 10th FEBRUARY, 2016 Held “The Indian system has adopted monogamy as a legal structure of the marriage institution and, therefore, occasional second marriage in subsistence of first marriage is held void in law,” Justice Mridula Bhatkar observed,… Read More »

FIR lodged by public servant can’t be quashed on basis of compromise

By | February 12, 2016

“FIR lodged by public servant alleging assault, use of criminal force and deterring him from discharge of public duty, cannot be quashed on the basis of compromise. The officer lodging the FIR loses the competence to enter into an amicable settlement on behalf of the State. In the instant case petitioner subverted the election process.… Read More »

In Fatat accident No provision for loss of expectation of life, if loss of dependency is assessed

By | February 12, 2016

“Motor accident claims – no provision for loss of expectation of life will be determined on a separate head in fatal accident cases, if loss of dependency is assessed. Loss to estate will have to be merely notional modest sum, unless the deceased had high income status and had large saving”. IN THE HIGH COURT… Read More »