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Messages - bpagrawal

#32
Whether e-mail/s acknowledging the debt would constitute a valid and legal acknowledgement of debt though not signed as required under Section 18 of the Limitation Act?


A harmonious reading of Section 4 together with definition clauses as extracted hereinabove would indicate that on account of digital and new communication systems having taken giant steps and the business community as well as individuals are undisputedly using computers to create, transmit and store information in the electronic form rather than using the traditional paper documents and as such the information so generated, transmitted and received are to be construed as meeting the requirement of section 18 of the Limitation Act, particularly in view of the fact that section 4 contains a non obstante clause. Since respondent does not dispute the information transmitted by it is in electronic form to the petitioner by way of message through the use of computer and its network as not having been sent by it to the petitioner, the acknowledgement as found in the e-mails dated 14.01.2010 and 06.04.2010 originating from the respondent to the addressee namely, petitioner, such e-mails have to be construed and read as a due and proper acknowledgement and it would meet the parameters laid down under section 18 of the Limitation Act, 1963 to constitute a valid and legal acknowledgement of debt due.
http://www.lawweb.in/2014/01/whether-e-mails-acknowledging-debt.html
#33
Discussion / Allegation against Judge
January 15, 2014, 06:54:30 PM
HC imposed costs of Rs. 10,000 for levelling 'unfounded allegations' against a judicial officer of a lower court.

A single judge in the Madras High Court bench here has reprimanded a religious trust and imposed a cost of Rs. 10,000 for levelling 'unfounded allegations' against a judicial officer of a lower court.
Dismissing two petitions filed by G. Venkatachalapathy, the secretary of Sathu Dharmananda Saraswathi Swamigal Trust in Dindgul, Justice N. Kirubakaran held that no person can be allowed to 'throw mud on the lower court judicial officers for their own cause.'
Mr. Venkatachalapathy had moved the High Court to transfer two cases, on the trust's right to organise Thai Poosam festival at a private property in dispute, from the Principal District Court, Dindigul, to the district courts in Coimbatore or Karur with allegations that the Principal District Judge pressurised his counsel to argue the case and dispose it without giving them adjournment to submit their counter affidavits.1
http://www.lawweb.in/2014/01/hc-imposed-costs-of-rs-10000-for.html
#35
Intention on the part of the assessee to evade the duty.
Judgment of supreme court
This Court in Aban Loyd Chiles Offshore Limited and Ors. Vs. Commissioner of Customs, Maharashtra[7] observed:- "The proviso to Section 28(1)can be invoked where the payment of duty has escaped by reason of collusion or any willful misstatement or suppression of facts. So far as "misstatement or suppression of facts" are concerned, they are qualified by the word "willful". The word "willful" preceding the words "misstatement or suppression of facts" clearly spells out that there has to be an intention on the part of the assessee to evade the duty.
21. " The Revenue contended that of the three categories, the conduct of the appellant falls under the case of "willful misstatement" and pointed to the use of the word "misutilizing" in the following statement found in the order of the Commissioner of Customs, Raipur in furtherance of its claim: "The noticee procured 742.51 kl of furnace oil valued at Rs. 54,57,357/- without payment of customs duty by misutilizing the facility available to them under Notification No. 53/97-Cus. dt. 3.6.1997.
22. "We are not persuaded to agree that this observation by the Commissioner, unfounded on any material fact or evidence, points to a finding of collusion or suppression or misstatement. The use of the word "willful" introduces a mental element and hence, requires looking into the mind of the appellant by gauging its actions, which is an indication of one's state of mind. Black's Law Dictionary, Sixth Edition (pp 1599) defines "willful" in the following manner: - "Willful. Proceeding from a conscious motion of the will; voluntary; knowingly; deliberate. Intending the result which actually comes to pass. An act or omission is "willfully" done, if done voluntarily and intentionally and with the specific intent to do something the law forbids, or with the specific intent to fail to do something the law requires to be done.1
M/s. Uniworth Textiles Ltd. Vs. Commissioner of Central Excise, Raipur
[Civil Appeal No. 6060 of 2003]
Dated;22 january 2013
http://www.lawweb.in/2013/12/intention-on-part-of-assessee-to-evade.html
#36
Anonymous RTI applications using post box number valid, says Calcutta High Court

Hearing a public interest litigation (PIL) filed by Avishek Goenka challenging the rejection of his RTI application made to a central government department by using his post box number to protect his identity, a division bench of the Calcutta High Court comprising Acting Chief Justice Ashim Kumar Banerjee and Justice Debangsu Basak held that a person making a petition under the Right to Information (RTI) Act need not give his name and address and can make the petition by using only a post box number.
The order of the Calcutta High Court would be applicable only in West Bengal and the Andaman and Nicobar islands. Other states may follow the order, but it is not a binding upon them. This decision, which would serve as a major protection for whistle-blowers in the country, was delivered by the division bench to protect applicants or RTI activists from attack and harassment by persons who do not want information about their activities to be disclosed.
http://www.lawweb.in/2013/11/anonymous-rti-applications-using-post.html
#37
It is responsibility of High Court to protect honest judicial officers.


We would like to take this opportunity to emphasise that the High Courts must see to it that
the hostile work environment for junior judicial officers, particularly the lady officers, is eliminated. This
is necessary to encourage the young officers to put in good judicial work without fear or favour.

Registrar General High Court of Gujarat & Anr. Vs. Jayshree Chamanlal Buddhbhatti

SUPREME COURT OF INDIA
(H.L. GOKHALE AND DIPAK MISRA, JJ.)
REGISTRAR GENERAL HIGH COURT OF GUJARAT & ANR.
Petitioners
VERSUS
JAYSHREE CHAMANLAL BUDDHBHATTI
Respondent
Civil Appeal No. 9346 of 2013 (@ out of Special Leave Petition (Civil) No. 17215/2009)-Decided on 22-
10-2013.
Service Law – Termination – Judicial officer

http://www.lawweb.in/2013/11/it-is-responsibility-of-high-court-to.html
#40
Discussion / INTIMATION U/S 143(1) OF THE INCOME TAX ACT
November 02, 2013, 09:28:15 PM
Tax payers plz pay attention about INTIMATION U/S 143(1) OF THE INCOME TAX ACT

It is very positive step that income tax department to assess all income tax returns filed online quickly. After successful assessment of tax returns by income tax department, issues Intimation u/s 143(1). Normally these intimations will be received through email to the Email address provided in filing income tax returns online. This Intimation u/s 143(1) should be treated as completion of assessment income tax returns for the year unless there is tax due from the tax payer.
We treat this as Intimation of completion of assessment of income tax returns, Intimation of Income tax refund in case refund is due from income tax, India. If net taxable income is more than total tax paid, this Intimation u/s 143(1) will be treated as demand notice for payment of income tax due to income tax department.
We have to interpret the Intimation u/s 143(1) as follows:-
http://www.lawweb.in/2013/11/tax-payers-plz-pay-attention-about.html
#41
Presumption of concealment of income by assessee of income tax


MAK Data P. Ltd. vs. Commissioner of Income Tax-II (30.10.2013 - SC)
The court observed how explanation to Section 271(1) of the Income Tax Act raises a presumption of concealment, when a difference is noticed by an assessing officer, between the reported and assessed income. In such cases, the burden rests upon the assessee to show otherwise, through cogent and reliable evidences. Once this onus gets discharged, the onus then shifts onto the Revenue to prove the impugned amount to constitute the income and not otherwise.1IN THE SUPREME COURT OF INDIA


MAK Data Pvt. Ltd. Vs. Commissioner of Income Tax-II
http://www.lawweb.in/2013/11/presumption-of-concealment-of-income-by.html
#42
Marriage expenses of daughter are in the nature of legal obligation and such expenses are not taxable as gifts
What becomes manifest from the conspectus of above case law is that a daughter under Hindu Law had at the time of 'Manu' a right to share in the father's property along with her brothers. After a considerable passage of time, the ultimate remnant is that a father is under an obligation to maintain her within the meaning of S. 3 of the Hindu Adoptions and Maintenance Act which includes the reasonable expenses of her marriage and therefore any property moveable or immovable, given to her for or at the time of marriage can not be termed as a 'gift' within the meaning of Section 122, T. P. Act as the essential ingredients of gift are conspicuous by their absence in this transaction of giving the property to the daughter by way of 'Pasupukumkuma' which is both involuntary as well as for consideration. Once the said transaction is taken out of the ambit of Section 122 of T. P. Act, it is not at all obligatory that the said document, if it is in writing, requires any registration within the meaning of Section 123, T. P. Act and u/s 17 of the Registration Act. In fact, it is quite apparent that the transaction of giving away the property by way of "Pasupukumkuma" could very well be done orally and if any instrument in writing has been brought into existence, the same does not require any registration as the said instrument can be used for the proof of transaction by way of evidence. There is yet another angle: the unregistered instrument can be used for the purpose of Section 53-A, T. P. Act as proof of part performance. In this case, admittedly, possession has been given to the daughters and in order to attract the provisions of the section53-A. T. P. Act, it is needless that the instrument should have been registered.1

AIR1980AP139
IN THE HIGH COURT OF ANDHRA PRADESH
C.R.P. Nos. 2221, 2274, 3151 and 4004 of 1978
Decided On: 27.04.1979
Appellants: Bhubaneswar Naik Santoshrai and etc. etc.
Vs.
Respondent: The Special Tahsildar Land Reforms Tekkali and Ors.
Hon'ble Judges: C. Kondiah, C.J. and Seethram Reddy, J.
http://www.lawweb.in/2013/10/marriage-expenses-of-daughter-are-in.html
#45
Discussion / “Should You Respond to EVERY Argument?”
September 14, 2013, 10:23:24 AM
"Should You Respond to EVERY Argument?"

During closing arguments, your opponent may tell the jurors dozens of reasons why they should rule against you.  If you're like most trial lawyers, you'll want to address each and every one of those arguments during your opportunity for rebuttal.  But before you do, here's a quick word of advice:
Don't.
Responding to every argument is a knee-jerk response that many of us fall trap to.  You do it because you're afraid that if you don't counter every point your opponent makes, you'll give the jurors justification to rule against your client and you'll set yourself up for a malpractice complaint.  But in practice, not only is there no need to counter every argument, it can actually be detrimental to your case.
Too many attorneys argue from their heels.  They backpeddle away from the strengths of their cases and respond to their opponent's case from a defensive posture.  No one ever looks their strongest when they're on the defensive, yet in courtrooms around the country, that'sexactly how most attorneys are presenting their closing arguments.  For example, when I critique attorneys during their closing arguments, I regularly see this scenario: The plaintiff attorney lists 27 reasons why the defendant is liable.  While he's arguing, the defense attorney dutifully writes down every single one of those 27 arguments, and then spends the first 30 minutes of his closing argument responding to each and every point.  By the time he's done responding to the plaintiff's arguments, the jurors have lost any interest in listening to the rest of his closing argument, and they ignore the strongest arguments in his case.
So why do we do it?
http://www.lawweb.in/2013/09/should-you-respond-to-every-argument.html