Interpretation of taxing statutes –Precedent – Special leave Petition dismissed in limine- Doctrine of merger is not applicable . [ Constitution ion of India , Art , 141, Maharashtra Employees of private Schools ( Conditions of Service ) Regulation Act , S. 4(1) 16(2) (a) ]
Central Excise Tariff Act , 1985
S.3 : Levy of duty -Emergency power of Central Government to increase duty of excise – Classification- 100% pure coconut oil in small packing-classifiable under HSN code 15.13-Department classified the packs below 2kg. as “hair oil” under HSN 33.05-classification issues to be resolved based on Rules for interpretation, Chapter Notes, Supplementary Notes, circulars/instructions issued by CBEC and other authorities-Amendment in Central Excise Tariff Heading Act, 1985 w. e. f. 28-02-2005 realigning the tariff headings with HSN-Explanatory Notes under HSN not included in amended CET-whether to be considered-applicability of common parlance test-whether necessary-Difference of opinion in two judges- matter referred to Larger Bench.[ Central Excise Tariff Act , 1985 , Medical and Toilet Preparations Excise Duties Act , 1955 , S.2 , Standards of Weights and Measures ( Packaged commodities ) Rules , 1977, Uttar Pradesh Sales Tax Act , 1948 , S,37B ]
Railways Act, 1989
S.124A:Compensation on account of untoward incidents – Passenger falling from running train while travelling on valid ticket, entitle to compensation – Authority shall be liable to pay compensation unless negligence on part of deceased is proved beyond reasonable doubt [S.123,124,154]
Negotiable Instruments Act, 1881
S.138: Dishonor of cheque for insufficiency , etc , of funds in the account – – Cheques issued in pursuance of agreement to sell is also a duly enforceable debt or liability.
Negotiable Instruments Act, 1881
S. 138:Dishonour of cheque for insufficiency , etc. of funds in the account – Notice sent by registered post – Meaning of service by post- Correctly addressing the drawer of the cheque – Mandatory requirement of issue of notice in terms of clause (b) of proviso to Section 138 stands complied with. [General Clauses Act 1897 , S.27 , Indian Evidence Act,1872, S .114 ]
Indian Partnership Act , 1932
S.39: Dissolution of firm – Only two partners – Retirement of one partner – Compulsory Dissolution – Accounts to be settled accordingly. [S. 37, 48]
Indian Contract Act, 1872
S.139: Discharge of surety by Creditor’s act of commission or omission impacting surety’s eventual remedy – Sureties/Guarantors – Liability of guarantor is equal to and co-extensive with borrower – Sureties rights under the Contract Act can be varied or waived by a Contract. [Code of Civil Procedure, 1908 – Order 37]
Hindu Minority and Guardianship Act, 1956
S.8: Powers of Natural Guardian – Suit for partition and setting aside sale deed – Limitation on filing suit – Suit instituted within 3 years of minor attaining majority – Not barred by limitation – Plaintiffs even though majors, were not managers/karta of Joint family – Not capable of discharging without concurrence of other members of the family [Limitation Act, 1963, S.7, Constitution of India, 1949, Art. 60, 109 ,110, 113]
Transfer of property Act, 1882
S.54: Sale – Power of Attorney – Sale of immovable property through execution of power of attorney sale agreement/general power of attorney/will instead of execution and registration of regular deeds of conveyance deprecated as illegal and irregular – The illegal and irregular process of `Power of Attorney Sales’ spawns several disputes relating to possession and title, and also results in criminal complaints and cross complaints and extra-legal enforcement and forced settlements by land mafia. Therefore, request the Solicitor General to appear in the matter and give suggestions on behalf of Union of India. [S.17, S. 49, Indian Registration Act,1908; S.2, Power of Attorney Act,1882]
Mohammedan Law
Gift – Oral gift under Mohammedan law is valid – Burden of Proof is on the donee.