Civil Procedure Code , 1908.
Order III Recognised agents and pleaders -Appearances Advocates – Concession by Counsel – Concession by counsel contrary to law – Not binding on parties [Advocates Act, 1961 , S . 2(a) ]
Civil Procedure Code , 1908.
Order III Recognised agents and pleaders -Appearances Advocates – Concession by Counsel – Concession by counsel contrary to law – Not binding on parties [Advocates Act, 1961 , S . 2(a) ]
Constitution of India
Art:16 : Equality of opportunity in matters of public employment – Service matters – Certain principles of policy to be followed by the State – Pay Scale – Equal pay – Minimum wages – Casual workers for his employment under administrative control of PCIT as peon/watchman from 2013- Entitled to be paid minimum wages paid to salary equal to such daily wages paid to casual workers who were engaged prior to 2013 by department.[ Art , 14, 16(1) 39(d), 226 ]
Prohibition of Benami Property Transactions Act, 1988,
S.3: Prohibition of benami transactions — Change of law — Rule against retrospectivity —Amendments brought in 2016 introducing expanded definition of “Benami Property” to include proceeds from property held benami, element of Mens Rea and punitive forfeiture in Rem — Amendments brought in 2016 not merely procedural but substantive to have effect only prospectively — Prosecution or confiscation proceedings under amended provisions for transactions entered into prior to coming into force of 2016 amendment act not sustainable – Legislative powers — Validity of provision — Doctrine of manifest arbitrariness- The court left the question of the constitutionality of independent forfeiture proceedings contemplated under the 2016 Amendment Act on other grounds, open to be adjudicated in appropriate proceedings . [ S. 2, 3, 4, 5, 24, 27(3), 27(5), 53, 54, 54A, 67 Art , 14, 20(1) ]
Harassment by Department – Unnecessary SLP – Respondent suffering from Cancer – Cost of Rs 1,00,000 was imposed on the Officer to be recovered from his salary .
Prohibition of Benami Property Transaction Act, 1988
S. 49 : Appeal – High Court – Memorandum of appeal – Substantial question of law – No substantial question of law had been raised even before Supreme Court, Special Leave Petition against High Court’s judgment was to be dismissed [ ITACT, S. 260A, Code of Civil Procedure, 1908 , S.100 ]
Prohibition of Benami Property Transactions Act, 1988 .
S. 49 : Appeal – High Court – Second appeal – Substantial question of law – Order passed without framing substantial question of law- Order of High Court quashed and set aside . [ ITACT, S. 260A, Code of Civil Procedure, 1908 , S.100 ]
Prohibition of Benami Property Transactions Act, 1988
S. 2(9): Benami transactions – Transactions or arrangements – Failure to produce documents to prove income – Property purchased in the name of wife – Sale agreement is valid .[ S. 2(9)(A)(b)(iii) ]
Prohibition of Benami Property Transactions Act, 1988.
S. 32 :Qualification for appointment of chairperson and Members of Appellate Tribunal- Constitution Of Appellate Tribunal – Independence of Judiciary — Qualification of Judicial Member — Requirement that he could be a Member of Indian Legal Service or one had held post of additional Secretary or equivalent post in that service — Provision not valid. [ Art , 226 ]
Benami Transactions (Prohibition) Amendment Act, 2016
S.2(a): Benami Property Transactions — Amendment of Act in 2016 Provisions are substantive — Not applicable with retrospective effect – Interpretation of taxing statutes —Rule against retrospectivity . [ S. 2(9)(A) (2(9)(C), Art , 20, 226 ]
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 ]