Category: Constitution

Constitution of India, 1950 – Article 142 – Prevention of Food Adulteration Act, 1954 – Section 16(1)(a) – Food adulteration – Minimum sentence – This Court are clearly of the view that the power under Article 142 cannot be exercised against the specific provision of law. Section 16(1)(a) of the Act lays down a minimum sentence of six months.

SUPREME COURT OF INDIA DIVISION BENCH  RAJ KUMAR — Appellant Vs. THE STATE OF UTTAR PRADESH — Respondent ( Before : Deepak Gupta and Aniruddha Bose, JJ. ) Criminal Appeal…

V IMP : LEVY OF SERVICE TAX BY INCORPORATED CLUBS – HELD – We are also of the view that from 2005 onwards, the Finance Act of 1994 does not purport to levy service tax on members’ clubs in the incorporated form. The expression “body of persons” may subsume within it persons who come together for a common purpose, but cannot possibly include a company or a registered cooperative society. Thus, Explanation 3(a) to Section 65B(44) does not apply to members’ clubs which are incorporated. Consequently, show-cause notices, demand notices and other action taken to levy and collect service tax from incorporated members’ clubs are declared to be void and of no effect in law.

1.The definition of “club or association” contained in Section 65 (25a) makes it plain that any person or body of persons providing services for a subscription or any other amount…

Candidates Must Also Disclose Criminal Cases In Which Cognizance Has Been Taken By Court “……….information should be furnished in Form 26, which includes information concerning cases in which a competent Court has taken cognizance (Entry 5(ii) of Form 26).” CM, Maharashtra case.

"..........information should be furnished in Form 26, which includes information concerning cases in which a competent Court has taken cognizance (Entry 5(ii) of Form 26). This is apart from and…