Category: Allied Laws

Archive for the ‘Allied Laws’ Category


SYSKA LED Lights Pvt. Ltd. v. UOI (2021)377) ELT33 / MANU/MH/0932/2021 ( Bom) (HC) www.itatonline.org

Customs Act , 1962.

S. 124 : Show cause notice before confiscation of goods etc – Reasonable opportunity of being heard – Natural justice – It is a settled proposition that when a law requires a thing to be done in a particular manner, it has to be done in the prescribed manner and proceeding in any other manner is necessarily forbidden- Order is set aside . [ Art, 226 ]

PDIT( Inv) v. Rajiv Yaduvanshi (2020)429 ITR 369 (Delhi)(HC)

Right to Information Act, 2005

2.(j): Right to information – Tax Informer — Tax evasion petition- Not entitled to information regarding progress of investigation following his report.[ Black Money ( Criminal Procedure Code , S. 482, Undisclosed Foreign Income and Assets) and Imposition of Tax Rules Act , 2015 , S. 51, 55 ]

Pharez Johan Abraham ( Dead) by Legal Representatives v. Arul Jothi Sivasubramaniam K . & Ors ( 2020) 13 SCC 711

Indian Succession Act , 1925

S. 32 : Devolution of such property – Partition-Family and Personal Laws – Relinquishment of right – Accepting money and ornaments in lieu of share in family property – Not entitle to claim share in family property thereafter [ S. 33 ]

Ram Prakash v Puttan Lal ( 2020) 14 SCC 418

Advocates Act, 1961

S. 33 :Advocates alone entitle to practice – Concession by counsel – Rent control and Eviction Compromise / Consent Degree – Compromise by an Advocate without having such right – Held to be not valid [ S.34 , Civil procedure Code , 1908 Or 3, 23, R. 3 , ]

Suresh Kumar Agarwal v. Dy. CIT (2020) 428 ITR 101/ 317 CTR 1000 / 196 DTR 276 (Chhattisgarh) (HC)

S. 147 : Reassessment-Alternative remedy-Reassessment proceedings completed and appeal filed from order of reassessment -Writ is held to be not maintainable. [S. 148, Art. 226]

Britannia Industries Ltd v. Bombay Agricultural produce Marketing Committee ( 2020)) 11 SCC 623

Maharashtra Agricultural Produce Marketing ( Regulation ) Act , 1963 ( 20 of 1964)

S. 2(1) (a): Agricultural produce – Sugar – Edible oil and Vanaspati – Agricultural produce .

Kudrat Sandhu v.UOI ( 2020) 6 SCC 251 Kudrat Sandhu v.UOI ( 2020) 6 SCC 254

Tribunal -Courts , Tribunal and Judiciary – Appointment and selection – Clarification of order dt 9-2 2018 in Kudrat Sandhu (2018) 4 SCC 346, pars 1 and 2 .

Madras Bar Association v .UOI ( 2020) 6 SCC 247

Appellate Tribunals and Other Authorities ( Conditions of Service ) Bill , 2014 .

Tribunal -Courts , Tribunal and Judiciary – Appointments in certain Tribunals requiring immediate attention .

Rojer Mathew v . South Indian Bank Ltd , Referred by its Chief Manager and Ors ( 2020) 6 SCC 1

Finance , Act , 2017

S. 184 : Merger of Tribunals and other Authorities and Conditions of Service of Chairpersons , Members etc – Excessive delegation – Whether Unconstitutional- Courts , Tribunals and Judiciary -Appointment process -Independence of Judiciary [ S.183 , Constitution of India , Art . 124, 214, 216, 226, 323-A ,323-B ]

UOI v. M.V.Mohan Nair ( 2020) 5 SCC 421

Constitution of India.

Art 141 : Law declared by the Supreme Court shall be binding on all courts with in territory of India – Binding precedent -A decision , unaccompanied by reasons can never be said to be a law declared by the Supreme Court , though it will bind the parties inter se in drawing the curtain on the litigation .