Supreme Court Weekly Round-up (15th January 2023-21st January 2023)

Judgements/OrdersIs Non-Production Of Power Of Attorney Fatal To Title Suit? Supreme Court Split VerdictCase Title: Manik Majumder And Ors. v. Dipak Kumar Saha (Dead) through Lrs. And Ors| CA 2965 of 2022 | 13 Jan 2023 |Citation : 2023 LiveLaw (SC) 29Justice M.R. Shah and Justice B.V. NagarathnaThe Supreme Court passed a split verdict in a plea pertaining to the issue that when a sale deed...

Supreme Court Annual Digest 2022- Land Laws

Agricultural Produce Markets Act, 1961 (Rajasthan) - Section 9 - It cannot be said to be a mandatory statutory obligation of the Market Committees to provide shop/land/platform on rent/lease. (Para 9) Krishi Upaj Mandi Samiti v. Commissioner, 2022 LiveLaw (SC) 203 : AIR 2022 SC 1234 : (2022) 5 SCC 62 Coal Mines (Nationalisation) Act, 1973; Section 3 - What was transferred to...

Religion Is Born Out Of Cow; Problems On Earth Will Be Solved The Day Cow Slaughter Is Stopped: Gujarat Court

While sentencing a 22-year-old man to life imprisonment for illegally transporting cattle from the state of Maharashtra, a Court in Gujarat's Tapi District recently said that all problems of the earth will be solved and the well-being of the earth will be established the day no drop of blood of cow drops on the earth. The Sessions Judge S. V. Vyas presiding over the District Court, Tapi...

6 Points Of Advice For Young Lawyers From Justice Indira Banerjee

Former Supreme Court judge Justice Indira Banerjee offered some pieces of advice to law graduates who are planning to join litigation, while speaking at the convocation ceremony of National University of Advanced Legal Studies, Kochi.Here are those :When you get a brief, be fully prepared. Read the brief carefully in detail from the backsheet till the end, and find out the answer to...

Hire Charges Received Under ‘Time Charter Agreement’ Not Taxable As Royalty, If Control Over Ship Remained With Owner: ITAT

The Mumbai bench of the ITAT has ruled that hire charges received by the owner of a ship for chartering its vessel under a ‘Time Charter Agreement’, is not taxable as ‘royalty’ under Section 9(1) (vi) of the Income Tax Act, 1961, if control and dominance over the ship remained with the assessee/ owner and not with the charterer. The bench of Amit Shukla (Judicial Member) and...

Operational Creditors Only Entitled To Minimum Of The Liquidation Value: NCLAT Delhi

The National Company Law Appellate Tribunal (“NCLAT”), Principal Bench, comprising of Justice Ashok Bhushan (Chairperson) and Mr. Barun Mitra (Technical Member), while adjudicating an appeal filed in Dharmindra Constructions Pvt. Ltd. & Anr. v Rajendra Kumar Jain, has held that Operational Creditors are only entitled for minimum of the liquidation...

Income Tax Act - For Block Assessment, Normals Procedure Not Applicable; Interest Can Be Levied Without Sec 158BC Notice : Supreme Court

The Supreme Court recently held that revenue was justified in levying interest under Section 158BFA(1) of the Income Tax Act for late filing of the return for the block period even in absence of any notice under Section 158BC of the Act and for the period prior to 01.06.1999.A Bench comprising Justice M.R. Shah and Justice C.T. Ravikumar was considering a batch of petitions dealing with the...

"Why Don't You Close Retail TASMAC Outlets By 9:30 PM Instead Of 10 PM?" Madras High Court Asks State

The Madras High Court recently asked the state government if it was feasible to close the retail liquor vending shops associated with TASMAC by 9:30 pm and keep the bars running till 10 pm so that the last minute consumers do not end up consuming alcohol on the streets.The bench of Acting Chief Justice T Raja and Justice Bharatha Chakravarthy was hearing pleas filed by two shopkeepers,...

Landowner In A Development Agreement Not A Financial Creditor: NCLAT Delhi

The National Company Law Appellate Tribunal (“NCLAT”), Principal Bench, comprising of Justice Ashok Bhushan (Chairperson) and Mr. Barun Mitra (Technical Member), while adjudicating an appeal filed in Ashoka Hi-Tech Builders Pvt. Ltd. v Sanjay Kundra & Anr., has held that a landowner in a development agreement is not a financial creditor within the meaning of Section 5(8) of...

18% GST Payable On The Forest Permit Fee: Telangana AAR

The Telangana Authority for Advance Ruling (AAR) has held that 18% GST is payable on the forest permit fee.The two-member bench of B.P. Naga Siva Kumari observed that the permit fees collected by the forest department are used by forest officials to monitor mining activity, assess the quantity and type of mineral being quarried, conduct surveys, and keep a constant eye on the movement of...

Arbitral Reference Can’t Be Made Mechanically Under Section 8, If Some Parties To Suit Are Non-Signatories To Arbitration Agreement: Bombay High Court

The Bombay High Court has ruled that if the plaintiff seeks relief in a suit against parties, some of whom are not signatories to the arbitration agreement, the matter cannot be mechanically referred to arbitration under Section 8 of the Arbitration and Conciliation Act, 1996 (A&C Act). The bench of Justice Manish Pitale remarked that amendment of Section 8 by the 2015...

Strong & Robust Judiciary Essential To Secure Rights & Constitutional Values : Justice Indira Banerjee

"The Judiciary is the guardian of the Constitution. When rights are infringed, whether constitutional, statutory, contractual, or equitable, and justice denied, the Judiciary steps in to adjudicate, and grant relief. To secure rights and uphold constitutional values and principles, it is imperative that we have a strong, robust judiciary that imbibes constitutionalism and zealously...