This Digest of case laws is prepared by KSA Legal and AIFTP from judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals
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The 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]

Guru Nanak Industries and Anr. v. Amar Singh (Dead) through LR (MANU/SC/0453 /2020 (SC)/ AIR 2020 SC 2484

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]

HDFC v. Gautam Kumar Nagar Ors. (2012) 5 SCC 604/ MANU/SC/0043 /2012

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]

Narayan v. Babasaheb AIR 2016 SC 1666

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]

Suraj Lamp & Industries (P) Ltd Thru DIR v. State of Haryana & Anr AIR 2009 SC 3077/ MANU/SC/1021/2009

Mohammedan Law
Gift – Oral gift under Mohammedan law is valid – Burden of Proof is on the donee.

Jamila Begum (D) thr. L.Rs. v. Shami Mohd. (D) thr. L.Rs. and Ors. AIR 2019 SC 72/ MANU/SC/1488/2018

Insurance Act, 1938
S. 39: Nomination by policy holder – Rights of Nominee – Joint family property(HUF) – Insurance Amount received by nominee/wife – Such amounts constitute the entitlement of all legal heirs of deceased. [Hindu Succession Act, 1956; S.6, Specific Relief Act, 1963]

Shreya Vidyarthi v. Ashok Vidyarthi AIR 2016 SC 139/ MANU/SC/1465/2015

Insolvency and Bankruptcy Code, 2016
S. 238A: Limitation – Time-barred debts – Section 5 of the Limitation Act may be applied to condone delay in filing applications under Section 7 and Section 9 and the provisions of the Limitation Act applied from the inception of the Code i.e. to applications filed under the Code even prior to 6-6-2018. [Constitution of India 1949, Art 137, Limitation Act, 1963 S. 5, 7]

B. K. Educational Services Pvt Ltd v. Parag Gupta & Associates AIR 2018 SC 5601 / (2019) 11 SCC 633 (SC)

The Contempt of Courts Act , 1971
S. 2(a) :Contempt of Court – Advocate- Judicial independence and courage to be shown while delivering the justice. [Code of Criminal Procedure, 1973 (CrPC) , S. 156(3), Advocate Act, 1961, S 30, S 34]

Rajesh Tiwari, Advocate v. Alok Pandey, Chief Judicial Magistrate (2019) 6 SCC 465 (SC)

The Code of Criminal Procedure , 1973
S.154: Information in cognizable cases -First Information Report ( FIR) – Supply of copy to accused – Guidelines – Copies of FIRs, except in sensitive cases like sexual offences, offences pertaining to insurgency and terrorism, should be uploaded on websites within 24 hours of registration. [S. 207 , 438, Constitution of India , Art , 21 , 22(1), 32 ]

Youth Bar Association of India v. UOI AIR 2016 SC 4136/(2016) 9 SCC 473/MANU/ SC/1339/2016

Code of Civil Procedure, 1908
Order XLI Rule 22: Cross Objection has to be disposed of independently on merits.

Badru (since deceased) through L.R. & Ors. v. NTPC Limited & Ors. AIR 2019 SC 3385/2019 SCC OnLine SC 859/ MANU/SC/ 0911/2019