Category: Allied Laws

Archive for the ‘Allied Laws’ Category


Thiruvengadam Pillai v Navaneethammal and Anr (2008) 4 SCC 530.

Indian Stamps Act,1899,

S.54: Stamp Papers – Use of old stamp papers i.e., stamp paper purchased more than six months prior to proposed date of execution may certainly be a circumstance that can be used as a piece of evidence to cast doubt on authenticity of agreement but that cannot be clinching evidence to invalidate the agreement. [ S.47, Indian Evidence Act , 1872 , S.45, 73 ]

Principal Secretary, Government of Karnataka and Ors. v. Ragini Narayan and Ors. AIR 2016 SUPREME COURT 4545

Indian Registration Act ,1908 .

S.47: Registered Document – Operates from date of its execution – Not from the date of its Registration [ S.17 ]

There is a clear distinction between ‘retirement of a partner’ and ‘dissolution of a partnership firm’. On retirement of the partner, the reconstituted firm continues and the retiring partner is to be paid his dues in terms of Section 37 of the Partnership Act. In case of dissolution, accounts have to be settled and distributed as per the mode prescribed in Section 48 of the Partnership Act. When the partners agree to dissolve a partnership, it is a case of dissolution and not retirement A partnership firm must have at least two partners. When there are only two partners and one has agreed to retire, then the retirement amounts to dissolution of the firm . Accounts to be settled as it amounts to dissolution of firm . Trial Court was directed to pass the final decree in accordance with law .(CANOS. 6659 -6660 of 2010 dt 26 -5- 2020 ) Guru Nanak Industries v Amar Singh , Through LRS ( SC) www.itatonline.org .

Indian Partnership Act, 1932

S.37 : Rights of outgoing partner in certain cases to share subsequent profits – Retirement – Dissolution -Mode of settlement of accounts – When there are only two partners and one has agreed to retire, then the retirement amounts to dissolution of the firm . [ S.48 ]

South East Asia Marine v Oil India Ltd . AIR 2020 SC 2323; (2020) 5 SCC 164; MANU/SC/0441/2020 (SC. AIR 2020 SC 2323; (2020) 5 SCC 164; MANU/SC/0441/2020 (SC(SC) www.itatonline.prg

Indian Contract Act , 1872 .

S.56 : Agreement to do impossible Act – An agreement to do an impossible Act is void -Doctrine of “Force Majeure” & “Frustration of Contract” – The effect of the doctrine of frustration is that it discharges all the parties from future obligations . [ Arbitration and Conciliation Act, 1996 .S 37 ]

Vijay Kurle & Ors AIR 2020 SC 3927; MANU/SC/0413/2020 (SC) www.itatonline .org .

Contempt Court Act , 1971 .
S.5: Fair criticism of judicial act not contempt -Contempt of Court by Advocates- It is obvious that this is a concerted effort to virtually hold the Judiciary to ransom- All three contemnors are sentenced to undergo simple imprisonment for a period of 3 months each with a fine of Rs. 2000. [Advocate Act .1961 S.7(b) Constitution of India , 1949 Art , 129 142 ]

Vijay Kurle & ors (SC) www.itatonline.org

Contempt Court Act , 1971 .
S.5: Fair criticism of judicial act not contempt – No party has the right to attribute motives to a Judge or to question the bona fides of the Judge or to raise questions with regard to the competence of the Judge- Judges are part and parcel of the justice delivery system- When there is a concerted attack by members of the Bar, the Court cannot shut its eyes to the slanderous and scandalous allegations made. If such allegations are permitted to remain unchallenged then the public will lose faith not only in those particular Judges but also in the entire justice delivery system and this definitely affects the majesty of law. [ Advocate Act , 1961 , S.7 (b) , Constitution of India , 1949 Art , 129 142 ]

CTO v .Bombay Machinery stores (2020) 77 GSTR 304; Manu/SC/ 0419/2002 (SC) www.itatonline .org

Central Sales Tax Act, 1956
S.3 :Constructive delivery – Interpretation – legal fiction- The Tax Administration Authorities cannot give their own interpretation to legislative provisions on the basis of their own perception of trade practice. This administrative exercise, in effect, would result in supplying words to legislative provisions, as if to cure omissions of the legislature. [ S.6 ]

ACCT v Glaxo Smith Kline Consumer Health Care Ltd . AIR 2020 SC 2815; Manu/SC/0434 /2020 (SC) www.itatonline.org

Andhra Pradesh Value Added Tax Act, 2005

S.21 : Assessment – Alternative remedy -Limitation – Power of Supreme Court & High Court under Articles 142 and 226 to entertain a challenge to the assessment order on the sole ground that the statutory remedy of appeal against that order stands foreclosed by the law of limitation. [ S.31 , Constitution of India 1949 , Art . 142, 226 , ]

In Re: Extension of Interim Orders MANU/MH/0508/2020 (FB )(Bom)( Bom) (HC ) www.itatonline .org

Constitution of India , 1949

Art. 362 : Corona Virus Lockdown Crisis- Extension of interim orders – All interim orders operating till today and are not already continued by some other courts / authority including this court shall remain in force till 30.04.2020 subject to liberty to parties to move for vacation of interim orders only in extreme urgent cases. [ Art . 226 ,227 ]

In Re: Guidelines for Court Functioning through Video Conferencing during Covid -19 Pandemic ( 2020) 6 SCC 686; MANU/SC/0361/2020 (SC) www.itatonline.org www.itatonline .org

Constitution of India 1949
Art .142 : Guidelines for Court functioning through video conferencing during covid-19 pandemic [ Art .141 ]