Entry Made In Dispatch Register Is Not Primary Evidence To Prove Service Of Notice On Assessee: Orissa High Court

The Orissa High Court has made it clear that an entry in the dispatch register maintained by the Revenue is not primary evidence to show service of notice on an assessee. In the case at hand, Petitioner-assessee was aggrieved by rejection of application made under section 154 in Income Tax Act, 1961 for rectification. Petitioner was issued a notice for scrutiny assessment...

Prosecution's Case 'Must Be Proved Beyond Reasonable Doubts' & Not Merely 'May Be Proved': Allahabad HC Upholds Acquittal Of 6 In 'Riots' Case

While upholding the acquittal of 6 men accused of rioting and assaulting police personnel in Jhansi's Babina district in 2008, the Allahabad High Court recently observed that it is a well-established principle that the prosecution's case 'must be proved beyond reasonable doubts' and not merely 'may be proved'. A bench of Justice Rajiv Gupta and Justice Surendra Singh-I also observed...

Inordinate, Unexplained Delay In Passing Award After Conclusion Of Arguments Can Be Ground To Set Aside U/S 34 Of Arbitration Act: Delhi High Court

The Delhi High Court bench of Justice Sachin Datta has held that inordinate and unexplained delay in passing an award from the date of the conclusion of the pleadings can be a ground to set it aside under section 34 of the Arbitration Act. In this case, the award was passed after more than 2 years from the conclusion of the arguments. Brief Facts The present petition under Section...

Scope Of Review U/S 37 Is Limited To Ascertaining Compliance With S. 34 Of Arbitration Act: Delhi High Court

The Delhi High Court bench of Justices Rekha Palli and Saurabh Banerjee affirmed that the Court under section 37 of the Arbitration Act cannot undertake an independent assessment of the merits of the award, and must only ascertain that the exercise of power by the Court under Section 34 has not exceeded the scope of the provision Brief Facts The present appeal under Section 37 (1)...

RTI | Disclosure Of Marks Obtained By Candidates In Public Recruitment Process Is Not Invasion Of Privacy: Bombay High Court

In a significant ruling, the Bombay High Court on Monday held that the disclosure of marks obtained by candidates in a public recruitment process would not invade the privacy of the candidates and that such disclosure is permissible under the Right To Information (RTI) Act, 2005.A division bench of Justices Mahesh Sonak and Jitendra Jain quashed the orders passed by a Public Information...

Award In Which Vital Evidence Are Not Considered Can Be Set Aside On Grounds Of Patent Illegality U/S 34: Calcutta HC

The Calcutta High Court bench of Justice Sabyasachi Bhattacharyya affirmed that there cannot be any quarrel with the proposition that if there is a perversity in the award insofar as the non-consideration of vital evidence is concerned, the same tantamounts to violation of the fundamental policy of Indian Law as well as gives rise to a patent illegality, which is a sufficient ground...

Provision Penalising Guardian Of Minor Who Commits Offence Under Motor Vehicle Act Challenged In Kerala High Court

A petition has been moved before the Kerala High Court challenging the constitutional validity of Section 199A of Motor Vehicles Act which states that when any offence under the Act is committed by a juvenile, his guardian or owner of the vehicle shall be deemed to be guilty and proceeded against. Under the provision, the registration of the vehicle which the minor was using can be cancelled...

Owner Of Electric Vehicle Purchased Prior To October 14, 2022 Can't Seek Refund Of Tax Citing Subsequent Exemption Notification: Allahabad HC

The Allahabad High Court has held that the owner of an electric vehicle which was purchased prior to October 14, 2022 cannot seek refund of tax citing a subsequent notification exempting the payment of One Time Tax. Petitioner had sought refund of One Time Tax paid in respect of his Hybrid Vehicle purchased on October 13, 2022. The relief was sought on the strength of...

TDS Deposited In Wrong PAN By Employer: Gauhati HC Denies Interest U/S 244A Of IT Act, Says It Applies Only When Refund Is Delayed By Dept

The Gauhati High Court has made it clear that interest on refund under Section 244A of the Income Tax Act, 1961 applies only to those cases where refund is delayed by the Income Tax Department. Justice Devashis Baruah thus declined interest to a construction contractor, whose TDS was deposited in the wrong PAN number by the Defence Ministry's Border Roads Organisation. The bench...

Over Speed & High Speed Are Relative Terms, Driving At High Speed By Itself Doesn't Mean Accused Was Rash Or Negligent: Kerala High Court

The Kerala High Court upheld the conviction imposed upon an accused under Section 304 Part II of the IPC for causing the death of a motor bike rider by driving his car on the wrong side of the road after consuming alcohol beyond the permissible limit.Section 304 defines culpable homicide not amounting to murder. A person is convicted under Section 304 Part II of the IPC when he does an act...

Father Legally Bound To Maintain Daughters, Provide 'Excellent Education' Even If They Live With Mother After Divorce: Karnataka High Court

While dismissing a man's plea challenging an order to maintain his daughters including a minor, the Karnataka High Court underscored that the father is "legally bound to maintain the daughters" and provide them with an "excellent education"even if they are living separately with his ex-wife.A single judge bench of Justice Ashok S Kinagi held thus while dismissing a petition filed by one B...

Kerala High Court Calls For Long-Term Action Plan To Prevent Child Marriage Prevalent In Certain Communities Of Wayanad

The Kerala High Court has directed the District Legal Services Authority (DLSA), Wayanad to chalk out a long-term plan to increase awareness about negative aspects of child marriage and dissuading people from it. The Division Bench of Chief Justice Nitin Jamdar and Justice S. Manu passed this order in a Suo Motu proceedings initiated by the Court in 2016 on a report by the DLSA Chairman...