Words and phrases – Proceedings – Includes proceedings at appellate stage – The legal pursuit of a remedy, suit appeal and second appeal are really steps in a series of proceedings all connected by an intrinsic unity and are to be regarded as one legal proceeding.
AIR 1999 SC 999 : (1999) 152 CTR 172 : (1999) 111 ELT 4 : (1999) 236 ITR 691 : (1999) 1 JT 481 : (1999) 1 SCALE 485 :…
General Clauses Act, 1897 – Section 6 – Repeal – Effect on pending proceedings – Procedure for pending applications – In the absence of a saving clause the old statute stands completely obliterated from the statute book except for past or saved actions.
(1996) 7 AD 490 : AIR 1997 SC 412 : (1996) 8 JT 356 : (1996) 7 SCALE 31 : (1997) 1 SCC 650 : (1996) 6 SCR 172…
Contempt of Court – Scandalising the Court – A Sub-committee of Bar on Judicial Accountability making contemptuous statement tending to scandalise the Court and interfering with due course of justice –
AIR 1995 SC 573 : (1994) 4 SCALE 635 : (1995) 1 SCC 3 : (1994) 4 SCR 642 Supp SUPREME COURT OF INDIA RAJIV K. GARG AND OTHERS…
Witness – Interested witness – Remote enmity of the witness with the accused is not sufficient to discard the evidence.
AIR 1991 SC 452 : (1991) CriLJ 525(1) : (1991) 1 Crimes 453 : (1991) 5 JT 112 : (1991) 1 SCALE 23 : (1991) 2 SCC 225 SUPREME…
General Clauses Act, 1897 – Section 5 – Central Act – Date of enforcement – No specified date mentioned from which Act comes into force – In such case, Act comes into operation on the day on which it receives President’s assent. Section 5 is applicable only when the Act does not express any date with effect from which the Act would come into force. It will apply to such cases where there is no provision like Section 1(3) of the Act or Section 1(2) of the 44th Constitutional Amendment.
AIR 2003 SC 4493 : (2003) 2 JT 270 Supp : (2003) 8 SCALE 463 : (2003) 8 SCC 250 : (2003) 4 SCR 471 Supp SUPREME COURT OF…
Income Tax Act, 161 – Section 271(1) (c) – Tax evasion – Penalty – Human error by Chartered Accountant firm – Penalty cannot be imposed.
(2012) 253 CTR 1 : (2012) 348 ITR 306 : (2012) 10 JT 523 : (2012) 9 SCALE 484 : (2012) 11 SCC 316 : (2012) 211 TAXMAN 40 SUPREME…
Negotiable Instruments Act, 1881 — Section 138 -Court has examined the issue at some length and held that presentation of a cheque by the complainant at a place of his choice or issue of notice by him to the accused demanding payment of the cheque amount are not sufficient by themselves to confer jurisdiction upon the courts where such cheque was presented or notice issued
(2014) 10 SCALE 299 : AIR 2015 SC 1006 : (2014) 4 BC 209 : (2014) 4 CCR 190 : (2014) 123 CLA 15 : (2015) 1 JCC 22…
Land Acquisition Act, 1894 – Sections 4 and 3(f)(vi) – Acquisition of Land – For benefit of registered society – Tentative conclusion must be coupled with specific approval to acquire land for public purpose – State Government not prohibited from acting on basis of relevant material on record.
(2000) 3 JT 468 Supp : (2000) 8 SCALE 281 : (2000) 5 SCR 483 Supp SUPREME COURT OF INDIA STATE GOVT. HOUSELESS HARIJAN EMPLOYEES ASSOCIATION — Appellant Vs.…
Evidence Act, 1872 – Section 27 – Disclosure statement – Admissibility – Extent and requirement. The object of the provision, i.e., Section 27 was to provide for the admission of the evidence which but for the existence of the Section could not in consequences of the preceding Sections 25 to 26, be admitted in evidence
AIR 2002 SC 3272 : (2002) CriLJ 4127 : (2002) 7 JT 283 : (2002) 6 SCALE 500 : (2002) 7 SCC 728 : (2002) 2 SCR 419 Supp…
Central Excise Tariff Act, 1985 – Chapter 30 of Schedule (2) – Excise duty – Prior to adjudicating upon whether a product is a medicament or not, Courts have to see what people who actually use the product understand the product to be – If a product’s primary function is “care” and not “cure”, it is not a medicament.
(2013) 9 AD 37 : AIR 2013 SC 2983 : (2013) 199 ECR 137 : (2013) 295 ELT 3 : (2013) 42 GST 21 : (2013) 22 GSTR 161 :…