A person having driving lisence to drive Tractor is not authorised to drive motorcycle..
A candidate having opted to consider his case only under OBC category, he cannot thereafter claim that his case requires to be considered in the general merit, only because, he has scored better percentage of marks than the last selected candidate in..
wrongful detention of a person under s. 13 of Lunacy Act - police constable charged him of asault in insane state of mind - after inquiry constable dismissed from service - supreme court reduced the punishment to compulsory retirement...
Section 498A in The Indian Penal Code, 1860 The Indian Penal Code, 1860 Section 498 in The Indian Penal Code, 1860 Section 304 in The Indian Penal Code, 1860 The Estate Duty Act, 1953 ..
After death of employee a settlement between his legal hairs arived at in which son in law of one of his daughters was given right to apply for compassionate appointment - apllication made after 15 yrs of death was rejected- high court allowed the p..
Copper/Aluminium Conductor, Impeller and Bulldozer as well as cold frame sections can be treated as capital goods under Rule 57Q of Central Excise Rules, 1944. Question whether a particular good is a Capital Good or not has to be decided in context o..
50.In the circumstances, this Court holds thus: On Points(i),(ii)and(iv):The guideline value Register entries are neither final nor conclusive nor it is binding on the Registering authority as well on the Collector to whom the instrument is refer..
(i) Challenging registration of a unilaterally executed deed of cancellation of a sale, a writ petition is maintainable under Article 226 of the Constitution of India; (ii) A deed of cancellation of a sale executed by mutual consent by all part..
Merely because the 3rd respondent is the Manager of a Branch, it cannot follow that he is an employer within the meaning of S. 2(5) of the Act vis-a-vis himself. I am therefore, of the view that he is entitled to invoke the provisions ..
However, I have already observed that the provisions of the Tamil Nadu Shops and Establishments Act are applicable to the petitioner's case and in view of the Notification of the Government of Tamil Nadu at the relevant time, the petitioner was a "pe..
Appellant engaged in business of importing various goods like plastic materials. Additional Commissioner of Customs ordered confiscation of under-invoiced goods as well as goods mis-declared in description but gave an option to importer to redeem the..
SSI Exemption Notification which provides exemption to excisable goods manufactured by SSI unit provides that exemption shall not apply to goods bearing the brand name or trade name, whether registered or not, of another persons. Stickers with words ..
Gold and silver imported under the forged Special Import Licence (SIL). Documents established to be forged. No evidence to show that importer, who bought SIL from market, had knowledge about SIL being non-genuine. Buyer according to maxim "Caveat emp..
Service Tax – Renting of immovable property – the tax is on any service in relation to renting not renting per se ; no tax on renting: we have to understand as to whether renting of immovable property for use in the course or furtherance of business ..
Appellant filed appeal claiming that they are entitled to the benefits of Rule 16(a) of the Customs and Central Excise Duties Drawback Rules, 1995. Impugned Order shows that appellants wrongly got draw back on basis of shipping bills vide which expor..
Under S.107 the parties have an option. They can negotiate a lease of a duration mentioned in the first paragraph. If they decide upon such a lease, they must execute a registered instrument. Alternatively, they can decide to have a lease for a short..
Withdrawal of redemption letter is assailed on several grounds. Contended that letter unreasoned and copy thereof was not even served on petitioner. Letter issued inadvertently through oversight. Cogent reasons have not been furnished by respondents...
Section 35G shows that appeal is competent before High Court from every order passed in appeal by Appellate Tribunal. No appeal would be competent against an order which answers the question referred to Full Members Tribunal, especially, when appeals..
Notification No. 31(RE-2005)/2004-09 provided that second hand photocopier came under restricted category. Prior to existence of notification second hand photocopiers were freely importable as capital goods under imports of general category. Appeal o..
Where s. 129 (6) of the Customs Act inserted by the FA 2007 w.e.f 11.05.2007 provided that the President, VP and Member of the Customs Excise Service Tax Appellate Tribunal (CESTAT) were not permitted to appear before that Tribunal after demitting of..
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