Affidavit Of Cost Accountant In Personal Hearing Cannot Be Ignored When Facts Are Admitted By State Tax Officer: Kerala High Court

The Kerala High Court has held that an affidavit by professionals, such as a cost accountant, given during a personal hearing, cannot be ignored, especially when a state tax officer admits facts referred therein. Justice Ziyad Rahman A.A. stated that when a professional swears an affidavit before this Court, highlighting the matters that transpired during the course of the hearing,...

Delhi High Court Upholds Magisterial Inquiry Into Canada Govt's Extradition Request For Man In Hit And Run Case

The Delhi High Court has dismissed a petition filed by an Indian national challenging the Union government's decision to initiate a magisterial inquiry into Canada Government's request seeking his extradition for an alleged hit-and-run case that caused a pedestrian's death.Justice Sanjeev Narula said that no infirmity was shown by Pawan Malik in the satisfaction recorded by the Union Ministry...

Monthly Income Of Deceased Rightly Assessed In Motor Accident Cases When Salary Certificate Is Unchallenged: HP High Court

The Himachal Pradesh High Court has held that the monthly income of a deceased is deemed to be rightly assessed when the salary certificate is proved and it is not challenged during cross-examination.Justice Jiya Lal Bhardwaj remarked that: “The Court found that the Tribunal correctly assessed the deceased's monthly income as ₹25,000, noting that the salary certificate was proved and...

KVAT Act | Permission For Compounding Tax Cannot Be Cancelled For Suppression; Only Suppressed Turnover Can Be Taxed: Kerala High Court

The Kerala High Court has held that under the KVAT Act (Kerala Value Added Tax Act, 2003), the assessing authority cannot cancel permission to pay tax at compounding rates for suppression in the same year it was opted, and only the suppressed turnover can be taxed at normal rates. Justice M.A. Abdul Hakhim opined that cancellation proceedings are still pending, and the cancellation...

'No Further Demolition Required': Allahabad High Court Records UP Govt's Assurance On Fatehpur's Noori Jama Masjid

The Allahabad High Court on Monday disposed of a writ petition filed by the Fatehpur-Noori Jama Masjid Managing Committee after the Uttar Pradesh government gave a categorical undertaking that no further demolition of the religious structure is required. A Bench of Justice Atul Sreedharan and Justice Anish Kumar Gupta, however, granted the petitioner liberty to apply for demarcation...

Bihar Excise Rules | 'Public Interest' Under Rule 12A(3) Not Rigid; Quantity Of Liquor Alone Can't Bar Release Of Seized Vehicle: Patna HC

The Patna High Court recently held that 'public interest' under Rule 12A(3) of the Bihar Prohibition and Excise Rules, 2021 cannot be given a rigid meaning and must be construed in light of the statutory scheme. The Court clarified that the quantity of liquor alone cannot justify refusal to release a confiscated vehicle, and that the competent authority must consider several relevant...

Delhi High Court Quashes FIR Against Lawyer For Not Wearing Mask During COVID Lockdown, Asks Him To Fund Police As 'Civic Responsibility'

The Delhi High Court has quashed an FIR registered against a lawyer for standing outside his residence without a mask during the COVID-19 lockdown in April 2020. Justice Sanjeev Narula accepted his counsel's statement that the lawyer was willing to deposit Rs. 10,000 with the Delhi Police Welfare Fund as a “gesture of civic responsibility”, without admission of guilt.“The statement...

Hospital's Failure To Inform Police About Road Accident Cannot Defeat Victim's Compensation Claim: Karnataka High Court

The Karnataka High Court held that failure on the part of hospital authorities to give intimation to the police about a road accident should not affect the claimants' chances of securing compensation in motor accident cases.Justice Dr. Chillakur Sumalatha said so while allowing the appeals filed by Pandurang Shivane and his wife, who had challenged the trial court's order dismissing their...

Two Days Delay In Paying Last Instalment Under VAT Amnesty Scheme Owing To Technical Glitch Is Condonable: Gujarat High Court

The Gujarat High Court has extended benefit of Amnesty Scheme under the Gujarat Value Added Tax (GVAT) Act, 2003 to dealer who was precluded from making full payment under the Scheme on account of 'automatic' re-adjustment of instalment amount. The Division Bench, comprising Justice Bhargav D. Karia and Justice Pranav Trivedi set aside rejection of application under the Scheme noting...

Transfer Of Property Act | Agreement To Sell Does Not Create Interest In Property: Allahabad High Court Reiterates

The Allahabad High Court has reiterated that as per Section 54 of the Transfer of Property Act, an agreement to sell would not create an interest in the property to be sold.Justice Manish Kumar Nigam relied on judgments of the Apex Court in State of U.P. v. District Judge & Ors., Rambhai Mandeo Gajre v. Narayan Bapuji Dotra through LRS, to draw the distinction between an agreement to sell...

'People Love Their Land Like Their Mother', State Must Fulfill Promise Of Rehabilitation, Employment After Acquisition: AP High Court

The Andhra Pradesh High Court has observed that in our society, land is loved like mothers, and the acquisition of land by the Government for public purposes upon an executive promise of compassionate employment to displaced persons or their family members makes the Government duty-bound to fulfil the same within reasonable time and without raising technicalities on flimsy grounds.A...

Conversion Can Be Inferred From Conduct, Formal Ceremony Not Necessary: Madras High Court Restores Muslim-Born Woman's Divorce Plea Under HMA

The Madras High Court recently observed that when the parties have solemnised marriage in a Hindu temple as per the Hindu rites, the mutual divorce petition filed under the Hindu Marriage Act would be maintainable even though one of the parties had not converted to the Hindu religion. “As already held the second petitioner, though by birth is a Muslim, by conduct, has...