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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Consumer Protection Act, 1986
S.2(1)(g):Deficiency in Service – Delay in obtaining occupation certificate – Reasonable cause for termination of agreement by filing Consumer Complaint – Eligible for refund with interest. [ S. 2 (o ), 2 (r ), Haryana Real Estate ( Regulation and Development ) Rules , 2017)

Pioneer Urban Land and Infrastructure Ltd. v. Govindan Raghavan AIR 2019 SC 1779/MANU/SC/0463/2019

Companies Act, 1956.
.S.46: Binding effect of deed executed by directors on behalf of company – Company is held liable and not the Director.-Plea of limitation which was raised for the first time was not allowed to be raised on the facts of the case . [Companies Act, 1956, S.48, Limitation Act, 1963, Art. 54, Indian Contract Act, 1872, S. 29]

Panchanan Dhara & Ors. v. Monmatha Nath Maity (Dead) through LRs. & Anr. 2006 (5) SCC 340/AIR 2006 SC 2281/MANU/SC/2287/2006

Code of Criminal Procedure,1973
S.41: Arrest – Procedure to be followed by Police Officer if situation/circumstance is covered u/s 41 and 41A of the Cr.P.C., i.e., where the maximum sentence for such a crime would not exceed 7 years and where proper reasoning for the arrest is required.[Code of Criminal Procedure, 1973, S.41A Constitution of India , Art , 32 ]

Dr. Rini Johar & Another v. State of M.P. & Ors. AIR 2016 SC 2679/(2016) 11 SCC 703/MANU/SC/0667/2016

Chartered Accountants Act, 1949
S.22: Professional misconduct – A Chartered Accountant can be held guilty of professional misconduct even when he is acting as an individual in commercial dealings and is not acting as a Chartered Accountant nor discharging any function in relation to his practice as a Chartered Accountant. Under the Chartered Accountants Act, any action which brings disrepute to the profession or the Institute is misconduct whether or not related to professional work. [Chartered Accountants Act, 1949, S.21(3)]

Council of ICAI v. Gurvinder Singh (2018) 259 Taxman 311 (SC)/(2019) SC 11 785; www.itatonline.org

Benami Transactions (Prohibition of Right to Recover Property) Ordinance, 1988.
S.2: A mere financial assistance to purchase immovable property cannot be treated as Benami Transaction.

P. Leelavathi (D) (Smt.) by LR v. V. Shankarnarayana Rao (D) by LRs MANU/ SC/0497/2019/2019 SCC OnLine SC 489

Banking Regulation Act,1949
S.45ZA(2): Nomination for payment of depositor’s money – Nominee rights – Bank Account – Rule of Succession – Death of Depositor- Nominee will have all the rights of the depositor, so far as the depositor’s account is concerned, however, does not make him owner of the money lying in said account – Distribution of money will depend on rules of succession governing the deceased. [Government Saving Certificates Act, 1961, S.6(1)]

Ram Chander Talwar v. Devender Kumar Talwar (2010) 10 SCC 671/159 Comp. Cas. 646/MANU/SC/0833/2010

Arbitration and Conciliation Act, 1996
S.36: Execution of awards – Anywhere in the country – No requirement for obtaining a transfer of the decree from the Court which would have jurisdiction over the arbitral proceedings. [Arbitration and Conciliation Act, 1996, S.36, 40; Civil Procedure Code, 1908, S.46]

Sundaram Finance Limited v. Abdul Samad 2018 (2) SCALE 467/MANU/SC

Advocates Act , 1961
S.33: – Bar Council of India – Counsel needs express authority to enter settlement/compromise – Admission by counsel – Client is not bound by the statement or admission. [ Bar Council of India Rules , 1975 , Code of Civil Procedure, 1908, S.151, Order III Rule 1, Constitution of India 1950 Art. 226, 227]

Himalayan Cooperative Group Housing Society v. Balwan Singh (2015) 7 SCC 373/AIR 2015 SC 2867

West Bengal Sales Tax Act 1994
S. 2(5):Business – Provision of food, drinks and refreshments etc. to permanent members of an incorporated club-not a “deemed sale”-Payment by members to the club not a consideration-club even if incorporated is merely an agent of the members who facilitates the supply of the goods-principle of mutuality applicable even after 46th amendment to Constitution. [ S. 2(10), 2(30), Constitution of India , Art . 366(29A) (e ) , Finance (No. 2 Act , 1994 , S. 65(25a), 65(105) ,66 , Income -tax Act , 1961 , 2 (24) 44, Sale of Goods Act , 1930 , S. 1(1) ]

State of West Bengal and v. Calcutta Club Ltd. AIR 2019 SC 310/(2019) 311 CTR 121 (SC)/(2019) 76 GST 614 (SC)

Uttar Pradesh Tax on Luxurious Act , 1955
S.3: Levy of Luxury tax- Entry 62 List II: “taxes on luxuries…” – Cannot include “goods” even if they are “luxury goods” which are covered by Entry 54 List II – No overlapping in taxing entries of Seventh Schedule [ Central Sales Tax Act , 1956 , S 14 , 15, Constitution of India , Art 286 ]

Godfrey Phillips v. State of UP (2005) 2 SCC 515/AIR 2005 SC 103/(2005) 194 CTR 257 (SC)