G S T State Laws Tripura Sales Tax Rules, 1976 – Rule 3A(2) – the submissions on behalf of the respondents – suppliers/transferers that as there is no sale or transfer of the goods and that they are not registered with the TST Act and therefore, the liability to pay the tax at 4% does not arise cannot be accepted. March 26, 2023 sclaw
Customs & Excise Central Excise Act, 1944 – Section 11A – HELD We do not accept the contention that recovery of excise duty cannot be made pursuant to an appeal filed after invoking the provisions of Section 35-E, if the timelimit provided in Section 11-A has expired. To so read the provisions, would be to render Section 35-E virtually ineffective, which would be impermissible March 26, 2023 sclaw
Cr P C (CrPC) – Section 482 – Quashing of criminal proceedings – Family dispute — looking to the relationship between the appellants and the original complainant of son, grandson and the mother/grandmother – Criminal proceedings against the appellants would not be in the larger interest of the parties – Criminal proceedings quashed – Appeal allowed. March 26, 2023 sclaw
Service Service Law – Dues of salaries/wages – Collector, Bhandara is hereby directed to pay/disburse respective employees dues of salaries/wages to the concerned employees/legal heirs of the employes of the sugar factory. March 26, 2023 sclaw
Tenders & Contracts Contract – Levy of penalty – without putting the contractor to notice, unilaterally, the State is not justified in levying the penalty while granting extension of time – High Court has rightly set aside the penalty levied while granting extension of time – Appeal dismissed March 26, 2023 sclaw
Direct Taxation Income Tax Act, 1961 – Section 158BC and 158BE – Time limitation for commencement of block assessment – Date of the Panchnama last drawn would be the relevant date for considering the period of limitation of two years and not the last date of authorization. March 26, 2023 sclaw
I P C Penal Code, 1860 (IPC) – Sections 302 and 34 – Haryana Good Conduct Prisoners (Temporary Release) Act, 1988 – Section 3(3) – Murder – Period of emergency parole granted during COVID-19 will not be counted towards actual sentence period March 26, 2023 sclaw
Land Acquisition Lapse of Acquisition proceedings – Appeal against – A subsequent purchaser has no locus to challenge the acquisition/lapsing of the acquisition – March 26, 2023 sclaw
Service Central Civil Services (Pension) Rules, 1972 – Rule 13 – the services rendered on a substantive post or services rendered as officiating or temporary service shall be treated as qualifying service – Service rendered as casual/contractual cannot be said to be officiating or temporary service HELD Service rendered as casual/contractual cannot be said to be service rendered on a substantive appointment. March 26, 2023March 26, 2023 sclaw
Constitution Determination of correctness of a caste or tribe claim – Affinity test is not a litmus test – While referring the case to Vigilance Cell, the Scrutiny Committee must record brief reasons for coming to the conclusion that it is not satisfied with the material produced by the applicant – Only after a case is referred to the Vigilance Cell for making enquiry, an occasion for the conduct of affinity test will arise. March 26, 2023 sclaw
