Category: Allied Laws

Archive for the ‘Allied Laws’ Category


M. S. Ananthamurthy v. J. Manjula [2025] 172 taxmann.com 7 (SC)

The Power of Attorney Act , 1882

S. 2: Execution of power- of- attorney -General power of attorney – Transfer – Power of attorney and agreement to sell were not registered- In absence of registration under section 17(1)(b) of Registration Act, it would not be open for holder of power of attorney (POA ) to content that she had a valid right, title and interest in immovable property to execute registered sale deed in favour of appellant- Sale deed executed by General Power of attorney (POA) holder after death of original owner was invalid. [ S. 1A , Indian Contract Act , 1872, 201, 202 , Indian Income -tax Act , 1961 , 2(47) , Indian Registration Act ,1908, 17(1))(b) , 49, , Limitation Act , 1963 , Article . 58 , 65, Transfer of Property Act , 1882 , S.40,53A, 54, 55 , Specific Relief Act ,1877, ]

Harshit Harish Jain v. The State of Maharashtra MANU/SC/0103/2025(SC)

Maharashtra Stamps Act, 1958

S. 48 :Application for relief under section 47 – Period for application for relief – Refund Of Stamp Duty – Amended limitation period – Deed of cancellation- Deed of rectification- Accrued right to claim refund arose the moment the cancellation deed is validly executed- Entitled to the benefit of unamended provision of S.48(1)- No Power with Chief Controlling Revenue Authority, Maharashtra State, Pune (CCRA) to recall its own order- Directed to refund the amount with interest @ 6 percent from the date of first order. [S. 47 ,50, Limitation Act, 1963 ,S.30, Registration Act, 1908 , S. 47 ]

Rakesh Brijal Jain v. State of Maharashtra ( Bom)( HC) (UR)

Prevention of Money Laundering Act, 2002 .
S. 2 (1)(u): “Proceeds of crime” means any property derived or obtained directly by property derived or obtained directly or indirectly ,by any person as a result of criminal activity relating to a schedule offence or value of any such property – Offence of money laundering – Punishment for money -laundering – Allowing the Criminal Revision application the Court awarded exemplary cost Rs 1 lakh each on complainant and Enforcement Director ( ED) for invoking criminal action and harassing the Developer with criminal action – Breach of agreement – Purchaser and Developer –Law Enforcement Agencies like ED should conduct them selves within parameters of law and that they cannot take law in to their own hands without application of mind and harass citizens. [S. 3, 4, Indian Penal Code 1860 , S 120B, 406 , 418 , 420 ]

Gofelal Banjare v. Bhagelal Banjare ( Dead) AIR 2024 Chhatisgarh 185 ( HC)

Advocate Act,1961

S. 24:Persons who may be admitted as advocates on a State roll- Duties of advocate – Production of evidence – Party cannot be penalised for fault pf counsel – One more opportunity is granted to produce evidence – One more opportunity was granted to plaintiff to adduce evidence subject to payment of costs of Rs .5000 .-
Every lawyer is expected to keep in mind the fact that he is also an officer of the Court and judicial system is based upon co operation of lawyers – It is also expected from the concerned lawyers of parties to positively remain present before Court on the date given by the trail court . However , if the lawyer is not in a position to remain present , he shall make alternative arrangement for proceedings of the case in order to avoid inordinate delay . [Civil Procedure Code , 1908 , O.18 R. 24 ]

Dy. CIT (Benami Prohibition) v. MARG Ltd. (2024) 298 Taxman 655 (Mad.)(HC)

Prohibition of Benami Property Transactions Act, 1988 , as amended by Benami Transactions (Prohibition) Amendment Act, 2016

S. 5 : Property held benami liable to confiscation – Provisions of section 5 of Prohibition of Benami Property Transactions Act, 1988 as amended by Benami Transactions (Prohibition) Amendment Act, 2016 have to be applied prospectively and not retrospectively . [ Art. 226 [

Naresh Chandra Agrawal v. Institute of Chartered Accountants of India (2024) 298 Taxman 91 (SC)

Chartered Accountants Act, 1949.

S. 21A :Board of Discipline – Professional misconduct – Power of Central Government to make rules – Matter referred to Disciplinary Committee – Reference is held to be valid – Apppeal is dismissed . [S. 21A(4),29A(1) Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007 , Rule 9(3)(b) ]

N. Naveen Baalaji v .Dy. CIT (Benami Prohibition) (2024)460 ITR 23 (Mad)(HC) D.V.Balaji Baalaji v .Dy. CIT (Benami Prohibition) (2024)460 ITR 23 (Mad)(HC) N. Sukanya Baalaji v .Dy. CIT (Benami Prohibition) (2024)460 ITR 23 (Mad)(HC) Bonjour Bonheur Pvt Ltd Baalaji v .Dy. CIT (Benami Prohibition) (2024)460 ITR 23 (Mad)(HC) K.Nagarjan Baalaji v .Dy. CIT (Benami Prohibition) (2024)460 ITR 23 (Mad)(HC) N.Manjula Baalaji v .Dy. CIT (Benami Prohibition) (2024)460 ITR 23 (Mad)(HC) Editorial : Refer Marg Realities Ltd v. Dy.CIT ( Benami Prohibition ) ( 2022) 448 ITR 574 (Mad)( HC) (SJ) , is affirmed .

Prohibition of Benami Property Transactions Act, 1988,

S. 24: Benami Property — Provisional Attachment of property — No provision warranting authorities to provide opportunity of Cross-Examination of witnesses whose statements have been relied upon — Orders continuing provisional attachment of property till order of adjudicating authority is not erroneous.[ 24(2) 24(3) 24(4)(a)(i) , 26(3) , ITAct , S.132 , Art . 226 ]

P. Eswaramoorthy v. Dy. CIT (2024) 296 Taxman 578 (SC) Editorial : P. Eswaramoorthy v. Dy. CIT( Benami Prohibition ) (2023) 150 taxmann.com 321 (NCLT – Chennai )

Prohibition of Benami Property Transactions Act, 1988,

S. 24 : Notice and attachment of property involved in benami transaction- Corporate debtor – Liquidation by NCLT – Notice of attachment – Notice is issued in SLP filed by the Liquidator . [ Insolvency And Bankruptcy Code, 2016, 60, 238 ]

Bar of Indian Lawyers Through its President Jasbir Sigh Malik v. D.K. Gandhi PS National Institute Of Communicable Diseases May 14, 2024 2024 LiveLaw (SC) 372

Consumer Protection Act, 1986
S.2(1(o):Service – Advocates – Professionals – Highly skilled – Success depends on various factors – Cannot be compared with business – Cannot be held for deficiency of service. S. 2(1)(b)(i) ] Advocates Act , 1961 , S. 2(a) ]

Irfanudeen Abdul Munaf v .Adjudicating Authority (2023)459 ITR 564 (Mad)(HC)

Prohibition Of Benami Property Transactions Act, 1988

S. 26(3):Benami Transactions — Principles of natural justice — Ex oarte Order —Matter remitted to adjudicating authority.[ Art. 226 ]