Category: Allied Laws

Archive for the ‘Allied Laws’ Category

In Re: Cognizance for Extension of Limitation Suo Motu Writ Petition (SC) www.itatinline .org

Constitution of India

Art. 141 : COVID-19 –Limitation Extended from March 15 , 2020 till February 28 , 2022 – Relief for litigants and lawyers [ Art. 142]

Hyderabad Potteries Pvt Ltd v. Debbad Visweswara Rao AIR 2021 Telengana 161 ( HC)

Specific Relief Act 1963 .

S. 12 : Specific performance of part of contract – Suit for specific performance – Cross objection – . If cross -objection is not filled the respondent losses that benefit when appellant withdraws appeal .[S. 20, Civil Procedure Code , 1908, O. 41 , R. 22.]

Korukonda Chalapathi Rao & Ors v. Korukonda Annapurna Sampath Kumar (SC) (UR )

Registration Act, 1908

S. 17: Documents of which registration is compulsory – Effect of non-registration of documents required to be registered – Deed of Family Settlement – Merely recording of past transaction – Registration not mandatory- It may not require to be stamped.[ S. 49, Code of Civil Procedure, 1908, Ord. 13, R. 3]

Md. Abul Kalam v. UOI (Gauhati) (HC)

Oral hearing is an important ingredient of the justice delivery system-An open court proceeding ensures that the judicial process is subject to public scrutiny- Public scrutiny is crucial to maintaining transparency and accountability-.Transparency in the functioning of democratic institutions is crucial to establish the public‘s faith in them…….. – Successor Judge -Has to give oral hearing before passing the order . [ Code of Civil Procedure, 1908 , Order XVIII Rule, (2) ]

Devinder Singh v. Municipal Council ( 2011) 6 SCC 584 Editorial : In CIT (LTU) . v. Texas Instruments India Pvt. Ltd. (2021)435 ITR 1 / 321 CTR 34 (Karn) (HC) the court held that engineers employed in a software company are worken for the purpose of section 80JJAA of the Income -tax Act , 1961 .

Industrial Disputes Act, 1947

S. 2(s): Workmen- Test of employment for hire or reward for doing the specified work is satisfied the employee would fall with in the definition of workmen

Wholesale Trading Services (India) (P.) Ltd. v. ICAI (2021) 280 Taxman 299 (Delhi)(HC)Wholesale Trading Services (India) (P.) Ltd. v. ICAI (2021) 280 Taxman 299 (Delhi)(HC)

Chartered Accountants Act, 1949

S. 22 : Professional or other misconduct –Merger – High court appointed the Auditor and report was accepted – Rejection of complaint of the petitioner against the chartered Accountant by the Disciplinary Committee of ICAI is held to be justified . [ Art , 226 ]

Lok Prahari Through its General Secretary S.N. Shukla IAS (Retd.) v. UOI AIR 2021 SC 2039 / 2021 SCC OnLine SC 333.

Constitution of India
Art. 224A: Appointment of retired judges at sittings of High Courts – Appointment of Ad hoc Judges – To clear backlog of cases pending in High Courts crossed 57 lakhs with ratio of vacancies of 40% – General guidelines to excise power in transparent manner .

Vijaykumar Bhima Dighe v. UOI ( Bom ) (HC) www.itatonline .org

Consumer Protection Act , 2019

S. 101 :Power of Central Government to make rules -Appointment of Judicial Members -Adjudicating Members – State Consumer Commission-District Consumer Forums- Tribunals-Appointment Process, Minimum experience- 20 years for appointment of President and 15 years for members of state Commission- Unconstitutional and violative of Article 14 of the Constitution of India- Advocate with 10 years of experience at the Bar eligible for appointment as Members in Tribunals- Rules-Struck down -[ Consumer Protection Rules, 2020, Rule 6 3(2)(b), 4(2)(c), 6(9), Art , 14 ]

Sozin Flora Pharma LLP v. State of Himachal Pradesh AIR 2021 Himachal Pradesh 44

Limited liability Partnership Act , ( 6 of 2009 )

S. 58(1) : Registration and effect of conversion – The identity of the firm as a legal entity changes – Stamp duty and registration fee cannot be levied upon conversion of a partnership firm to LLP- The Transfer of assets of firm to LLP is by operation of law . [ S. 55, 58 (4)(b), Registration Act , 17, Stamp Act . S.3 , H.P Tenancy and Land Reforms Act ,(8 of 1974 ) S.118 ]

Edelweiss Asset Reconstruction Co. Ltd. v. TRO ( Bom)(HC) (UR)

Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act , 2002 ( SARFAESI Act, 2002)

S. 13(2): Enforcement of security interest – Recovery of Dues – Priority of debtor – The charge of secured creditor would have priority over Government dues under the Income- Tax Act. [ S. 3. 13(4),34(1), 35 , ITACT, S. 226 , Art , 226 ]