Category: Allied Laws

Archive for the ‘Allied Laws’ Category


In Re: Cognizance for Extension of Limitation ( 2020) 220 Comp Cas 454 (SC) ; MANU/SC/ 0501/2020 ; www.itatonline .org

Constitution of India , 1949

Art. 141:Corona Virus (COVID 19) -Extension of limitation period- All periods of limitation prescribed under the Arbitration and Conciliation Act, 1996 and under section 138 of the Negotiable Instruments Act 1881 shall be extended with effect from 15.03.2020 till further orders to be passed by this Court in the present proceedings. [ Art . 142 ]

Suo Motu Cognizance For Extension of Limitation (2020)424 ITR 314 (SC)// MANU/SC/0566/2020 ; www.itatonline.org

Constitution of India 1949

Art 141 :Extension of limitation period – CoronaVirus – Period of limitation in all such proceedings, irrespective of the limitation prescribed under the general law or Special Laws, whether condonable or not, shall stand extended w.e.f. 15th March 2020 till further order/s to be passed by this Court in present proceedings. [Art .142 ]

Amazonite Steel Pvt. Ltd v UOI (2020) (36) G.S.T.L. 184; MANU/ WB/0593/2020 (Cal) (HC) www.itatonline .org Corandum Impex Pvt. Ltd. v UOI (2020) (36) G.S.T.L. 184; MANU/ WB/0593/2020(Cal) (HC) www.itatonline .org Cuprite Marketing Pvt. Ltd v UOI(2020) (36) G.S.T.L. 184; MANU/ WB/0593/2020 (Cal) (HC) www.itatonline .org

Central Goods and Services Tax Act, 2017.

S.83: Provisional Attachment u/s 83 of GST Act – Provisional attachment ceases upon expiry of one year- The action is in violation of the right to carry on business under Article 19(1) & deprivation of property under Article 300A. The Revenue shall pay costs of Rs. 5 Lakh. [ Art .19(1) ]

A.S. Mohammed Raf v. State of Tamil Nadu & Ors AIR 2011 SC 308

Advocates Act 1961

S.7 : Standards of professional conduct and etiquette for advocates – Professional Ethics –It was the duty of a lawyer to defend no matter what the consequences, and a lawyer who refuses to do so is not following the message of the Gita. Constitution of India , 1949, Art . 22(1), 142 ]

Shapoorji Pallonji & Co. Ltd v. CCES 2011(263) ELT 206 (Bom.) (HC)

Central Excise Act 1944
S.35C :Appellate Tribunal- Duties -Natural justice – Non reasoned order- Absence of reasons suggestive of order being arbitrary and in breach of principle of natural justice-Order of Tribunal is set aside [ S.35B ]

Stanlek Engineering P. Ltd. v. CEST Mumbai 2008 (229) ELT 61 (Bom)

Central Excise Act , 1944
Appellate Tribunal- Rectification of Mistake – Not referring to the judgments of the Tribunal of which the appellant was relying, is not proper.- Order of Tribunal is set aside .

Nagappa Mallappa Bandi v. Shivraj AIR 2006 Karnataka 229 Editor Note: The principle will also apply to profession of Chartered Accountant

Advocates act , 1961
S,7 :Professional ethics party cannot conduct case himself without discharging his counsel on record.

Chairman & Chief Executive Officer Noida & Anr. v Mange Ram Sharma (D) through LRs. & Anr. and Dr. Anupama Bisaria & Ors. [I.A Nos.4-6 of 2012 In A No.10535 of 2011 dt 4-05 -2012 (SC)]

New Okhla Industrial Development Authority (NOIDA)

Residential premises – Professional activities -Housing Co -operative Societies – Apex Court directs that only lawyers, doctors and architects if staying in their residential flat can conduct professional activities in that flat using 25% of Floor Area Ratio (FAR) – No other commercial activity allowed in a residential flat-Review petition was dismissed . [ Contempt of Courts Act ,1971 ]

Gaiv Dinshaw Irani & Ors. v. Tehmtan Irani & Ors. AIR 2014 SC 2326

Indian Succession Act , 1925

S.213: Statutory tenancy – Can be bequeathed by Will – Unless it is specifically barred by some provision – Powers of Appellate Court – Subsequent events – Wherever subsequent events of fact or law which have a material bearing on the entitlement of the parties to relief or on aspects which bear on the moulding of the relief occur, the court is not precluded from taking a ‘cautious cognisance’ of the subsequent changes of fact and law to mould the relief. [ S. CPC 96, Registration Act , 1908 , S. 5 ]

B.N. Magon v. South Delhi Municipal Corporation. AIR 2015(NOC) 875 (Delhi)325

Delhi Municipal Corporation Act of 1957,
S. 2(3):Professional activity carried on in residential premises by lawyer – Levy of Property Tax – Activity of such kind cannot be termed as professional establishment and premises cannot be termed as business building within purview of Bye-law 9(b) – Levy of property tax on such premises – Not proper.[ S481, 116A(f) ]