Nominal Index:

Mohd. Abdullah Vs Manager, Trumboo Cement Industry Limited and Another 2023 LiveLaw (JKL) 184

National Insurance Company Limited Vs Mst. Aisha Bano & Ors. 2023 LiveLaw (JKL) 185

Commissioner of Central GST and Central Excise Vs Krishi Rasayan Exports Pvt. Ltd 2023 LiveLaw (JKL) 186

Mohammad Yousuf Allie Vs High Court of JK Th. its Registrar General & Anr 2023 LiveLaw(JKL) 187

Ishfaq Tantray Vs Khalid Jahangir, Chairman Service Selection Board 2023 LiveLaw (JKL) 188

Hazik Wangnoo Vs Ut of J&K 2023 LiveLaw (JKL) 189

The Commissioner of Income Tax v/s The Jammu and Kashmir Bank Ltd. 2023 LiveLaw (JKL) 190

Judgments/Orders:

Employees’ Compensation Act | Insurer Not Automatically Liable To Indemnify Employer For Interest On Delayed Payment Of Compensation: J&K High Court

Case Title: Mohd. Abdullah Vs Manager, Trumboo Cement Industry Limited and Another

Citation: 2023 LiveLaw (JKL) 184

The Jammu and Kashmir & Ladakh High Court ruled that an insurance company cannot be, as a matter of rule, asked to indemnify an employer for the interest and penalty payable for delayed payment of compensation under the Employee's Compensation Act, 1923.

A single bench of Justice Sanjeev Kumar held,

"It is true that under the policy of insurance covering the injuries and death of the workmen working under the employer, the insurer undertakes to indemnify the employer in respect of any compensation payable to such injured/deceased workmen during the course of his employment, but such contract to indemnify the employer in respect of payment of compensation cannot ipso facto extend to the payment of interest and penalty that becomes due from the employer only in case he commits default in payment of compensation due within a period of one month."

[Motor Accident Death] No Interest Can Be Awarded On Compensation For 'Future Prospects': Jammu & Kashmir High Court

Case Title: National Insurance Company Limited Vs Mst. Aisha Bano & Ors.

Citation: 2023 LiveLaw (JKL) 185

The Jammu & Kashmir High Court ruled that there is no need to award interest on compensation ordered under the head of 'future prospects' in a motor accident death case.

Justice M.A Chowdhary explained that 'future prospects' are linked to potential income to be received in the future and thus interest cannot be granted on a future income.

“The reason for awarding interest on the compensation amount, minus the future prospects, is due to the fact that, though the loss of dependency starts from the date of the accident, the compensation amount is computed on the date of the award of the Tribunal, interest is awarded to compensate the loss of money value on account of lapse of time, such as the time taken for the legal proceedings and for the denial of right to utilize the money when due’, the bench observed.

No Recovery Proceedings U/S 11A Central Excise Act Unless Sanctioned Refunds Reversed In Appeal: Jammu & Kashmir High Court

Case Title: Commissioner of Central GST and Central Excise Vs Krishi Rasayan Exports Pvt. Ltd

Citation: 2023 LiveLaw (JKL) 186

The Jammu & Kashmir and Ladakh High Court ruled that Section 11A of the Central Excise Act 1944 which deals with recovery proceedings is not applicable when the excise duty refund has been sanctioned by the competent authority through proper assessment and after following due process.

“Unless the orders of sanctioning refund passed by the Adjudicating Authority are reversed in appeal or revision under the Act, Section 11 cannot be invoked by terming such sanctioned refund of excise duty as ‘erroneous refund’ by holding collateral proceedings under section 11A of the Act”, Justice Sanjeev Kumar & Justice Javed Iqbal Wani observed.

Jammu & Kashmir High Court Upholds Termination Of Judicial Officer, Says Fraudulent Appointments Not Entitled To Safeguards Under Article 311

Case Title: Mohammad Yousuf Allie Vs High Court of JK Th. its Registrar General & Anr.

Citation : 2023 LiveLaw(JKL) 187

The Jammu & Kashmir High Court upheld the termination of a judicial officer on the ground that he fraudulently obtained the benefit of “Resident of Backward Area” certificate during the selection process.

“…The entry into service of the petitioner itself was by fraudulent means and, therefore, depriving him of an opportunity of departmental enquiry is not in violation of Article 311”, Justice Atul Sreedharan & Justice Mohan Lal observed.

Jammu & Kashmir High Court Declines Contempt Action Against SSB Chairman Citing UT Admin's Decision Withdrawing Posts After Reorganisation

Case Title: Ishfaq Tantray Vs Khalid Jahangir, Chairman Service Selection Board.

Citation: 2023 LiveLaw (JKL) 188

The Jammu and Kashmir High Court refused to initiate contempt action against the Chairman of J&K Service Selection Board for non-compliance of its 2013 direction for undertaking fresh selection process to the posts of Assistant Information Officer Grade-II for which the advertisement was issued in 2006.

A bench of Chief Justice N Kotiswar Singh & Justice Javed Iqbal Wani noted that the direction could not be complied with in view of UT Administration's policy decision to withdraw all posts referred to the JKPSC/JKSSB prior to October 31, 2019 for which the selections were not finalized or posts in which there were pending litigations. Thus it observed that the SSB was not in a position to make any appointments pursuant to the selection process.

Juvenile Justice Board Is 'Criminal Court' Justifying Withholding Of Passport U/S 6(2)(f): Jammu & Kashmir High Court

Case Title: Hazik Wangnoo Vs Ut of J&K

Citation: 2023 LiveLaw (JKL) 189

The Jammu & Kashmir High Court clarified that a Juvenile Justice Board possesses all the trappings of a Criminal Court, justifying the non-issuance of passport or travel documents under Section 6(2)(f) of the Passport Act to a person facing proceedings before the JJB.

Justice Sanjay Dhar observed,

"Juvenile Justice Board has all the trappings of a Criminal Court, the proceedings against the petitioner which are pending before the said Board in respect of offences under Sections 447, 354, 323, 382, 201 of IPC would certainly attract the provisions under Section 6(2)(f) of the Passport Act."

J&K Roads Development Agency Is Exempted From TDS Deduction On TD Account Interest: Jammu & Kashmir High Court

Case Title: The Commissioner of Income Tax v/s The Jammu and Kashmir Bank Ltd.

Citation: 2023 LiveLaw (JKL) 190

The Jammu & Kashmir High Court held that the J&K State Rural Roads Development Agency (JKSRRDA) is exempt from TDS deduction on interest income accrued on Term Deposit Accounts.

The bench of Justice Sanjeev Kumar and Justice Puneet Gupta has observed that JKSRRDA is a society registered under the J&K Societies Registration Act, 1998, and is a body wholly financed by the Central Government for implementation of PMGSY and, therefore, exempt from TDS in terms of Notification No. 3489 dated October 22, 1970, issued by the Central Government under Section 194A(3)(iii)(f) of the Income Tax Act.