Allahabad High Court
[Stamp Act] S.47-A (3) Not Applicable In Case Of Gift Deed As “Market Value” Not Same As “Value Of Property”: Allahabad High Court
The Allahabad High Court has held that Section 47-A (3) of the Indian Stamp Act cannot be invoked where the property has been transferred by way of gift deed as Section 47-A is applicable to those instruments where stamp duty has been determined based on “market value” and not “value of the property” as is the case in a gift deed.Section 47-A of the Indian Stamp Act provides that if the market value of the property stated in an instrument is less than the minimum value determined under the Act,...
[House Tax] Authorities Acted In Undue Haste By Giving Only One Day's Notice For Hearing: Allahabad High Court Quashes Assessment Order
While quashing the enhanced assessment order regarding house tax passed by the authorities, the Allahabad High Court held that the authorities acted in undue haste by giving one day's notice for the hearing, which is not sufficient notice.A notice regarding the enhancement of house tax was issued by the Department on 14.03.2024, fixing 16.03.2024 as the date for the hearing. The notice was...
'Deliberate Act Of Religious Vilification': Allahabad HC Denies Relief To Man Accused Of Making Derogatory Remarks On Lord Shiva
The Allahabad High Court today refused to quash a criminal case against one Owais Khan accused of making derogatory remarks about Lord Shiva on social media, citing it as a "deliberate act of religious vilification". "It is incumbent upon the judiciary to send a clear message that such conduct will not be tolerated and will be met with appropriate legal consequences," stated a bench of Justice Prashant Kumar as he stressed the importance of maintaining respect for religious beliefs of...
[Income Tax Act] Supreme Court Decision In UOI v. Ashish Agarwal Applicable To Parties Who Challenged Notice U/S 148: Allahabad High Court
The Allahabad High Court has held that Supreme Court in Union of India v. Ashish Agarwal had not issued a general mandamus quashing all notices issued under Section 148 of the Income Tax Act, 1961. The Court observed that the order of Supreme Court was limited to those notices which had been challenged before the Apex Court and various High Courts in India.In Union of India v. Ashish Agarwal,...
S.132B(1)(i) Income Tax Act | Power Of Assessing Authority To Decide Application For Release Of Seized Assets Not Automatically Abated After 120 Days: Allahabad HC
The Allahabad High Court has held that the jurisdiction of the Assessing Authority to decide the application for release of seized assets under Section 132B (1)(i) does not abate after a period of 120 days from the date on which the last of the authorizations for search under section 132 or for requisition under section 132-A was executed.The Court held that the word “shall” in 2nd proviso...
Allahabad High Court Directs UP Govt To Pay ₹25K Compensation To Man Illegally Detained By 'SDM' For 3 Days
Last week, the Allahabad High Court directed the state government to pay Rs. 25,000 compensation to a man illegally detained for three days due to an 'arbitrary' act of the Sub-Divisional Magistrate posted in Jaunpur District. A bench of Justice Siddharth and Justice Surendra Singh-I also directed the payment of litigation costs of Rs. 10,000/—to the man/petitioner in view of the...
Allahabad HC Quashes Criminal Case Against SP Leader Accused Of Canvassing For Father Sans Permission During 2022 UP Polls
The Allahabad High Court last week quashed criminal proceedings in connection with a case against a Samajwadi Party (SP) leader and former UP Minister's daughter, Shreya Verma, who was accused of canvassing for his father in the Uttar Pradesh Vidhansabha elections of 2022 without obtaining the necessary permission. A Bench of Justice Shamim Ahmed found faults with the registration of...
District Judges Facing Peril Of Transfer Over 'Absurd' Bias Allegations, Difficult For Them To Freely Exercise Jurisdiction: Allahabad HC
The Allahabad High Court has observed that there is fear in the District Judiciary in deciding cases as it may lead to administrative complaints and subsequent transfers.“They also face transfer application on hideous and absurd allegations of bias, without the slightest fear in the minds of those who make them about consequences. It is difficult for a Judge in the Civil Court to exercise...
Allahabad HC Clears Sapna Choudhary's Way For Renewal Of Passport, Sets Aside Magistrate Court's Order Refusing NOC
The Allahabad High Court last week directed the passport authorities to decide the application moved by Actress Sapna Choudhary for renewal/re-issue of her passport and pass an order within 1 month. Asserting that the right to travel abroad is a part of the personal liberty guaranteed under Articles 21 and 19 (1) (g) of the Constitution of India, a bench of Justice Shamim Ahmed set...
Money Laundering Case | Allahabad HC Quashes ₹2.5 Crore Deposit Condition Imposed For Grant Of Anticipatory Bail
The Allahabad High Court recently quashed a condition imposed by a Special Anti-Corruption Court on an accused in a money laundering case, directing her to deposit a staggering ₹2.5 crore to secure anticipatory bail. A bench of Justice Sanjay Kumar Singh granted relief to Meena Anand, taking note of the Supreme Court's various rulings against the imposition of onerous bail conditions.The...
Arbitration Is Hailed As A Faster Alternative To Traditional Litigation, But Reality In India Falls Short Of Object: Allahabad HC
The Allahabad High Court has held that interference in an arbitral award on grounds of violation of public policy can be done if it is against the substantive provisions of the Act.The Court held that interference in arbitral award under Section 37 of the Arbitration and Conciliation Act, 1996 on grounds of 'public policy' must be cautiously done as it can lead to excessive judicial review...
Arbitral Award Can't Be Challenged U/S 47 CPC In Execution Proceedings: Allahabad High Court Imposes ₹5 Lakh Cost On State
The Allahabad High Court has imposed a cost of Rs. 5 lakhs on the State of Uttar Pradesh for raising objections under Section 47 of CPC in execution proceedings under Section 36 of the Arbitration and Conciliation Act, 1996 on the grounds which were decided in application under Section 34 but were not raised in appeal under Section 37 of the 1996 Act.While dismissing the appeal, Justice...