Not Taken Any Coercive Steps Against CMRL Officials, No Criminal Prosecution Has Commenced: ED Tells Kerala High Court

The Enforcement Directorate (ED) today submitted before the Kerala High Court that they have not taken any coercive steps against the officials of Cochin Minerals and Rutile Ltd (CMRL) and that no criminal prosecution has been commenced so far.The officials of CMRL were being summoned by the ED to enquire about the allegations of committing cognizable offences under the Prevention of...

Can Magistrate Take Cognizance Of Private Complaint & Order Probe When Sanction U/S 19 Of PC Act Is Required? Kerala HC Refers To Larger Bench

The Kerala High Court has referred to a larger bench the question of whether the Supreme Court's decision in Anil Kumar v M. K. Aiyappa and Another (2013) is still a valid precedent considering the subsequent judgment made by the Supreme Court in Jayant and Others v State of Madhya Pradesh (2020).The decisions vary on whether the Magistrate can take cognizance of a private complaint and...

Consensual Sexual Intercourse Without An Element Of 'Misconception Of Fact' Not Rape: Kerala High Court Reiterates

The Kerala High Court recently quashed the criminal proceedings initiated against a man accused of raping a woman on finding that the sexual intercourse was voluntary and not an outcome of misconception of fact.In this case, the complainant alleged that the petitioner who was a tempo van driver subjected her to rape in 2005, 2011, 2015 and 2016. Justice A. Badharudeen observed that no...

SAD Refunds Can't Be Denied For Taking Away Facility Of Re-Crediting DEPB Scrips: Kerala High Court

The Kerala High Court has held that if the appellant/assessee satisfies the conditions in Notification No.102/2007-Cus dated 14.09.2007 for the purposes of refund of the 4% Special Additional Duty (SAD), then merely because the facility of re-crediting the Duty Entitlement Pass Book (DEPB) scrips has been taken away, the refund that the appellant is entitled to by virtue of the...

Long Term Finance Provided For Purchase Of Residential House, Bank Entitled For Deduction ; Kerala High Court

The Kerala High Court has held that the South Indian Bank is entitled to the deduction envisaged under Section 36(1)(viii) of the Income Tax Act in respect of the long-term finance provided by it for the construction and purchase of houses in India for residential purposes.The bench of Justice A.K. Jayasankaran Nambiar and Justice Syam Kumar V.M. has observed that a view has been expressed...

Disallowance Operate Against Erring Employer Assessee When Employees' Contribution To EPF/ESI Not Made Within Due Date: Kerala High Court

The Kerala High Court has held that the disallowance operates against erring employer assessee when employees' contribution to EPF/ESI not made within the due date.The bench of Justice A.K.Jayasankaran Nambiar and Justice Syam Kumar V.M. has observed that where the employees' contribution to EPF/ESI was not made over by the employer to the statutory authorities within the due date prescribed...

Press Exempted From Prosecution For 'Sting Operation' Done To Uncover Truth & Inform Public Without Maladies : Kerala High Court

The Kerala High Court laid down that Freedom of the Press may not include Sting Operations in all cases, but Sting Operations conducted by recognized media persons have to be considered differently, given their crucial role as the Fourth Estate in a democracy. It stated that the Court should assess whether the Sting Operation was carried out with bonafide intention to uncover the truth...

Assessment Order Downloaded From Common Portal Amounts To A Valid Service: Kerala High Court

The Kerala High Court has held that the assessment order downloaded from the common portal amounts to a valid service.The bench of Justice A.K. Jayasankaran Nambiar and Justice Syam Kumar V.M. has upheld the decision of the Single Bench in which it was held that the petitioner had downloaded the assessment order from the very same portal, and therefore, the delay occasioned in retrieving...

Tax Effect In Appeals Below Monetary Limit Of Rs.1 Crore; Kerala High Court Dismisses ​​Dept's Appeal

The Kerala High Court has held that the tax effect in the appeals filed by the income tax department pertaining to assessment years 2006–07, 2007–08, 2008–09, 2009–10, and 2010–11 is well below the monetary limit of Rs. 1 crore and is liable to be dismissed.The bench of Justice A.K. Jayasankaran Nambiar and Justice Syam Kumar V.M. has observed that, as per Circular No. 3 of 2018...

Sanitation Worker Swept To Death While Cleaning Aamayizhanchan Canal: Kerala HC Seeks Report On Origin, Removal Of Accumulated Plastic Waste

In the case of a missing sanitation worker whose body was recovered from the Aamayizhanchan canal, the Kerala High Court has ordered the Railways, Trivandrum Corporation and Trivandrum Collector to submit reports regarding the reasons for the flow of plastic waste into the canal, the manner in which it is to be removed and the persons responsible for removing it.The report will have...

'Inter-Country Organised Crime Of Extracting, Harvesting Organs': Kerala High Court Denies Bail To Accused In Organ Trafficking Case

The Kerala High Court dismissed the bail application filed by an accused who was allegedly part of a human organ trafficking racket. The Court stated that evidence indicates the involvement of the accused in an organized international crime warranting investigation by the National Investigation Agency. The allegations include trafficking financially vulnerable donors to Iran where their...

District Magistrate Has To Re-Consider All Parameters On Licensee's Application To Increase Storage Quantity Of Explosives: Kerala High Court

The Kerala High Court has ordered that the District Magistrate has to re-ascertain all the criteria before allowing an application for increasing the permissible amount of explosive one can store, from 25 kilograms to 100 kilograms. The Court observed that the parameters of enquiry for 25 kilograms is not similar to the parameters for 100 kilograms.Justice C. Jayachandran observed,...