Category: Allied Laws

Archive for the ‘Allied Laws’ Category


Aachman Marketing (P.) Ltd. v. DCIT (2023) 294 Taxman 737 (Cal.) (HC)

The Prohibitions of Benami Property Transactions Act, 1988

S. 24 :Notice and attachment of property involved in benami transaction- Show cause notice – Court held that the show-cause notice could not be interfered however, time to file objection/response to show-cause notice was extended by a period of two weeks. [ S.2( 9) , Art. 226 ]

Central Public Information Officer v. Kailash Chandra Moondra (2023) 292 Taxman 385 (Delhi)(HC)

Right to Information Act, 2005

S.8: Exemption from disclosure of information- Donation – CBDT- Shri Ram Janmabhoomi Teerth Kshetra Trust- CPIO having made out a prima facie case for grant of interim relief, order shall remain stayed till next hearing and no coercive steps shall be taken against CPIO, pursuant to same . [ S.8(1)(e), 8(1)(j) , 11, 19(4)(ii), Income -tax Act , 1961 , S.80G(2)(b) , 119 , 138, Art.226 ]

Nueva Mosaics LLP v. Department of Central Sales Tax .AIR 2023 GUJARAT 133

Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act , 2002 .
S. 26E : Priority to secured creditors- Charge on mortgaged property – First charge in favour of Bank – Tax Authority had second charge – Purchase of property from private sale held by bank – Paid full consideration – Tax Authority had no right to disturb title , interest and possession – Charge created by the Tax Authority was quashed [ Value Added Tax Act 2003 , S. 9, 46 , 48 , Art . 226 ]

A.S Rawat v. Dawa Tashi AIR 2023 DELHI 252

Right to Information Act , 2005 .

S. 3: Right to information – Non -Citizens can also get the information under Right to Information Act – There is no bar.. [ S. 4, 5 ,6,7,18 Art . 5, 21, 226 ]

Indira Jaising v. Supreme Court of India , Through Secretary General AIR 2023 Supreme Court SC 3009

Advocates Act , 1961 .

S. 16: Senior and other advocates – Regulation of process for designation as Senior Advocates –Fine tuning of process – The designation of Senior Advocates in India is a privilege awarded as a mark of excellence to advocates who have distinguished themselves and have made a significant contribution to the development of the legal profession – Objective is to provide better assistance to litigants and the Courts . [ S.16(2), Art, 32 ]

Parvesh Construction (P.) Ltd. v. UOI ( 2023] 150 taxmann.com 427 (Bom)(HC)

The Prohibition of Benami Property Transactions Act, 1988.

S. 2(8) : Benami property – Attachment of property – Transactions took place before amendment Act came into force- Criminal prosecution or confiscation proceedings could not be initiated for transaction entered into prior to coming into force of Amendment Act, 2016- Provisional order of attachment and order of reference was quashed. [ S. 24, Art, 226]

Adityaraj Builders v . State of Maharashtra ( Bom)( HC) www.itatonline .org

Maharashtra Stamp Act, 1948, ,S. 41: Endorsement of instruments on which duty has been paid – Development agreement – Alternative accommodation – Re development – Reference to re-development and homes is to be read to include garages, galas, commercial and industrial use and every form of society re-development – No stamp duty on permanent accommodation agreement(PAAA) , if the development agreement is stamped – Findings are not limited to the facts of the present cases only . [ S. 34, 39, 40 ]

Secretary to Advocate General , Ernakulam v . State Information Commissioner AIR 2023 Kerala 72

Right to Information Act ,(22)of 2005 .

S. 8(1)(e): Exemption from disclosure -Legal advice given by Advocate General to State Government-Lawyer and client is fiduciary relationship – exempt from disclosure. [ Art. 165(2) ]

R.Rajesh v.UOI AIR 2023 Madras 107

Advocate Act , 1961

S. 34: Power of High Courts to make rules – Imposition of dress code for advocates – National company law Tribunal – Only High Courts can frame rules for dress code for the appearance of advocates before courts and Tribunals, subordinate to it -Tribunals have no authority to issue any instructions determining the dress code for the appearance of advocates before it .[ Bar Council of India Rules ( 1975) , Chap .4 , Companies Act ( 18 of 2013) , S. 432 , National Company Law Tribunal Rules ( 2016) R. 16 (f) , 124 ]

BS Hari v. UOI 2023 (SC) www.itatonline .org

S. 254(1) : Appellate Tribunal – Duties- Numbering of paragraphs in all orders – The Supreme Court urges the High Court and Tribunals to follow a uniform format for all its orders.