Articles

21st May, 2015

Law on exercise of Inherent Powers by the High Court under Section 482 Cr P C #indianlaws

The power of quashing criminal proceedings has to be exercised very sparingly and carefully in exceptional cases to prevent miscarriage of justice.
21st May, 2015

Principles to calculate compensation in case of accident by multiple vehicles #indianlaws

Claimant is entitled to claim compensation from one or both joint tort feasors when an accident is caused by composite negligence of drivers
21st May, 2015

Process of making finished product usable at end users convenience does not amount of transformation in character

Where there is no essential difference in identity between the original commodity and post processed article – would processing stage would mean manufacturing and open to excise levy was the issue before Court.
21st May, 2015

Recording of reasons critical while issuing warrant under Section 132 of the Income Tax Act

Warrant of authorization under Section 132 of the Act is required to be founded on a reasonable belief of the authorized official regarding the existence of the conditions precedent to the exercise of the power […]
21st May, 2015

Proposed amendment in Negotiable Instruments Act 1881 in some way would create further chaos

Amendment in Negotiable Instrument Act 1881 may bring some positive changes, while it will create chaos for the existing cases.
11th May, 2015

What is the true legal position in the matter of proof of Will #indianlaws

The presence of suspicious circumstances naturally tends to make the initial onus very heavy; and, unless it is satisfactorily discharged, courts would be reluctant to treat the document as the last will of the testator. 
11th May, 2015

Attesting witness with a fading memory cannot prove a Will #indianlaws

The propounder can be initiated to the benefit of Section 71 of the 1872 Act only if the attesting witness/witnesses, who is/are alive and is/ are produced and in clear terms either denies /deny the […]
11th May, 2015

When would C & F agents be liable under Service Tax #indianlaws

In order to qualify as a C&F Agent, a person is to be engaged in providing any service connected with ‘clearing and forwarding operations’. 
11th May, 2015

No need to issue notice to Directors of the accused company in proceedings under Section 138 N I Act #indianlaws

Section 138 of the N I Act does not admit of any necessity or scope for reading into it the requirement that the directors of the Company in question must also be issued individual notices […]
3rd May, 2015

Conviction can be based solely on the testimony of inspiring testimony of official witness

The legal position settled provides that a conviction can be based solely on the testimony of official witnesses subject to a condition that the evidence of such official witnesses must inspire confidence.
30th Apr, 2015

“Place of removal” for determining excise duty would mean the place where the goods are removed

If the goods are cleared at the factory gate, then the excise duty has to be charged on the valuation of the goods to be arrived at the factory gate as that would be the […]
30th Apr, 2015

Principles governing need to obtain sanction under Section 197 Cr P C to prosecute public servants

The protection given under Section 197 Cr P C is to protect responsible public servants against the institution of possibly vexatious criminal proceedings for offences alleged to have been committed by them while they are […]