December 24, 2025 8:10 pm

Central Excise Act, 1944 – Section 11E – SARFAESI Act, 2002 will have an overriding effect on the provisions of the Central Excise Act of 1944

Bysclaw

Feb 27, 2022

This content is restricted to site members. If you are an existing user, please log in. New users may register below.

By sclaw

Related Post

Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI Act, 2002) — Applicability in Nagaland — Constitutional Mandate — Article 371A of the Constitution of India — Special provision with respect to the State of Nagaland — Article 371A(1)(a)(iv) stipulates that no Act of Parliament concerning ownership and transfer of land and its resources shall apply to Nagaland unless the Legislative Assembly resolves so — SARFAESI Act, which envisages transfer of property by auction sale for realizing secured assets, relates to ‘ownership and transfer of land’ — Provisions of SARFAESI Act became applicable in Nagaland only from the date of the Governor’s notification (December 10, 2021) — Action initiated by the Appellant-Corporation under Section 13(2) of SARFAESI Act in 2011 was without jurisdiction as the Act was not applicable in Nagaland at that time. (Paras 15, 18, 19, 20, 21, 28)

Dec 17, 2025 sclaw

Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI Act) — Priority of Debts — Section 26E — When two enactments contain non-obstante clauses, the provision incorporated later in time prevails; however, if one enactment creates a statutory ‘first charge’, that charge prevails over the general ‘priority’ conferred by the later non-obstante clause — SARFAESI Act, Section 26E, conferring priority to secured creditors’ debts registered with the Central Registry, does not override the statutory ‘first charge’ created for Provident Fund dues under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952.

Nov 23, 2025 sclaw

Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI Act) — Priority of Debts — Section 26E — When two enactments contain non-obstante clauses, the provision incorporated later in time prevails; however, if one enactment creates a statutory ‘first charge’, that charge prevails over the general ‘priority’ conferred by the later non-obstante clause — SARFAESI Act, Section 26E, conferring priority to secured creditors’ debts registered with the Central Registry, does not override the statutory ‘first charge’ created for Provident Fund dues under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952.

Nov 22, 2025 sclaw

Categories

Archives

You missed

Cochin University of Science and Technology Act, 1986 — Section 31(10) and 31(11) — Selection and Appointment — Validity of Rank List and Communal Rotation — Harmonious Construction — Section 31(10) stipulates that the Rank List remains valid for two years, and vacancies arising during this period “shall be filled up from the list so published” — Section 31(11) mandates that “Communal rotation shall be followed category-wise” — These sub-sections operate in distinct spheres but are not mutually exclusive; the Rank List’s validity period (Sub-sec 10) co-exists with the mandatory application of communal rotation (Sub-sec 11) for every appointment made therefrom — Interpreting Sub-section (11) as becoming operative only after the Rank List expires would render the reservation/rotation requirement otiose during the list’s validity, defeating legislative intent and violating the doctrine of harmonious construction. (Paras 5, 5.2, 5.4, 5.5, 5.5.1, 5.5.2

Dec 19, 2025 sclaw

Acquittal I P C

Penal Code, 1860 (IPC) —Section 302 read with Sections 149 and 148 — Murder —Conviction affirmed by High Court — Appeal to Supreme Court — Sufficiency of evidence — Role of interested/related witnesses — Deposition of PW-4 (mother of deceased and alleged eyewitness) scrutinized closely — Material contradictions found in PW-4’s evidence regarding the manner of assault and who informed her — Failure of prosecution to examine key witness (deceased’s granddaughter, who initially informed PW-4) — Independent witnesses (PW-1, PW-2, PW-3 and PW-9) turned hostile — Recovery of weapons based on accused’s memorandum/statement rendered unreliable when supporting witnesses hostile. (Paras 4, 7, 8, 9, 10, 13, 14, 15)

Dec 19, 2025 sclaw

Employees’ State Insurance Act, 1948 — Section 45A — Determination of contributions in certain cases — Preconditions for invoking Section 45A — Section 45A is a special provision for best-judgment assessment applicable only when an employer fails to submit, furnish, or maintain returns, particulars, registers, or records as required by Section 44, OR obstructs an Inspector or official in discharging duties under Section 45 — It is not an alternative mode of assessment available at the option of the Corporation — When records (ledgers, cash books, vouchers, etc.) are produced and the employer cooperates by attending multiple personal hearings, the mere allegation of inadequacy or deficiency of supporting documents does not satisfy the statutory threshold of “non-production” or “obstruction” to invoke Section 45A — Mere inadequacy of records does not confer jurisdiction under Section 45A. (Paras 14.6, 14.7, 24, 25, 27, 30)

Dec 19, 2025 sclaw

Tenders & Contracts

Tender and Contract — Eligibility Criteria — Interpretation of “prime contractor” and “in the same name and style” — Requirement of work experience — Where an NIT’s pre-qualification document requires “each prime contractor in the same name and style (tenderer)” to have completed previous work, and the term “prime contractor” is undefined, its meaning must be derived from common parlance as the tenderer primarily responsible for the contract offer; however, the requirement must be construed from the standpoint of a prudent businessman, considering the credentials and capacity to execute the work, not merely the name. (Paras 17, 20, 21.3)

Dec 19, 2025 sclaw