Bengal Agricultural Income-tax Act, 1944

S. 34:Method of computation -Agricultural Income -tax -Appeal dismissed – Alternative remedy – Writ is not maintainable [ West Bengal Taxation Tribunal Act, 1987, Art , 226 ]

Art : 141 : Limitation —Covid -19 – Extension of periods — Initial order passed by Supreme Court restored — Period from 15-3-2020 till 28-2-2022 excluded for purposes of limitation prescribed under any General or special laws in respect of all judicial or quasi-judicial proceedings — Further clarification given [ Art . 142, Arbitration and Conciliation Act, 1996 , S. 23(4),29A, Commercial Courts Act, 2015 S. 12A, Negotiable Instruments Act, 1881 , S. 38 , any other laws , Courts or Tribunal ]

Constitution of India .

Art. 14 : Discrimination- Salary — Income-Tax department – State as an employer -Equal pay for equal work – Peons and watchmen — Difference in wages between those engaged prior to 2013 and those engaged later — Not justified. [ Art, 16, 39 ]

Prohibition of Benami Property Transactions Act, 1988

S. 24 : Notice and attachment of property- Benami transaction – Gold and cash belong to spouse – Beneficial owner – Provisional attachment is held to be permissible- Petitioner has to respond to notices with supporting evidences . [ S. 24(4)(a)(i) ]

Chartered Accountants Act, 1949

S. 22 :Professional and other misconduct – Recommendations made by Council were not supported by independent reasons and High Court had accepted recommendations of Council without applying its own logic to this aspect of matter, matter was to be remanded to Council to reconsider matter afresh after granting appellant an opportunity of being heard [ S. 21 ]

Constitution of India .

Art . 141 :Law declared by Supreme Court to be binding on all courts – Interpretation – Two conflicting judgements of Supreme Court – The High Courts must follow the judgement which appears it to lay down the law more elaborately. [ Land Acquisition Act , 1894 , S 53 ]

Prohibition Of Benami Property Transactions Act, 1988

S. 3 : Prohibition of benami Transactions — Purchase of agricultural land – Act not applicable to companies — Action under Act should be taken within reasonable period – Provisional attachment order was set aside [S. 2(12), 2(24), 19(1)(b), 23, 24(4), Limitation Act , 1963, Rajasthan Land Revenue Act , 1956 , S 90B Art , 226 ]

Art. 141 : Precedent – Judgement of Supreme Court – Cannot be construed as statute – Decision of Court should be understood by taking into account factual context in mind .

Motor Vehicles Act 1988.

S. 168 : Compensation – Concession by Counsel is not binding upon court – Waiver of rights of clients – Estoppel , Acquiescence and waiver .

The Advocates Act , 1961
S. 35: Punishment for Advocates for misconduct – Advocate advising his client that appeal pending before Supreme Court will not succeed at all – Held is a professional Misconduct – Needs to be proceeded with .