2017 (9) TMI 853 - DELHI HIGH COURT
Bijender Sharma Versus Anil Sabharwal
Dishonour of cheques - Conviction for the offence under Section 138 of the Negotiable Instruments Act - Held that - True it is that in all cases where the loan transaction is not referred to or reflected in the Income Tax Returns, one cannot jump to a conclusion that the presumption under Section 139 of the N.I Act stand rebutted. In cases where the amount is small, the same principle may not apply. However, a huge amount of ₹ 50 lakhs has ....... + More
2017 (9) TMI 534 - DELHI HIGH COURT
Union of India & Another Versus Ajay Kumar
Sanction of financial assistance to the respondent under the Partial Funding of Foreign Study Scheme - Held that - It clearly emerges that despite the Respondent, having no reason to believe, that he would most certainly get financial support, he chose to proceed abroad for undertaking the LLB (Senior Status) Course, in the University of Leicester, immediately upon sanction of his study leave. Obviously, the Respondent did so with open eyes, and ....... + More
2017 (9) TMI 287 - DELHI HIGH COURT
Bansal Plywood Versus State (NCT of Delhi) And Ors.
Dishonor of cheque - Acquittal for the offence punishable under section 138 of the Negotiable Instruments Act, 1881 - legally enforceable debt proof - Held that - All burden of proving that a legally enforceable debt did not exist against the accused lies on the accused himself which has to be discharged by bringing on record some cogent evidence to make the Court believe that the existence of such liability was not probable. - The Trial Court ha....... + More
2017 (9) TMI 282 - MADRAS HIGH COURT
Coimbatore Masonic Charity Trust Versus State of Tamil Nadu, The Asst. Commissioner, Urban Land Tax Act, The Special Tahsildar, Urban Land Tax Act
Grant of exemption from the levy of urban land tax - 90 of the petitioner-trust income has not been spent for the objects of the trust - Held that - The petitioner s specific case is that when they have fulfilled the condition imposed in the Government Order and the expenditure for the block period of three years is taken into consideration it would be evident that the petitioner complied with the condition laid down for being entitled to exempti....... + More
2017 (9) TMI 255 - DELHI HIGH COURT
COURT ON ITS OWN MOTION Versus RAKESH KUMAR GUPTA.
Allegations levelled against the counsel appearing on behalf of the Revenue Department - Contempt of Courts - Mr. Rakesh Kumar Gupta states that although he is willing to withdraw some allegations on his own, and has already done so, he is not willing to withdraw all the allegations levelled against the lawyers representing the Revenue Department - Held that - Mr. Rakesh Kumar Gupta having addressed us for an hour and a half on the 28th July, 201....... + More
2017 (8) TMI 1195 - DELHI HIGH COURT
Mohammad Burhan Versus Directorate of Revenue Intelligence
Guilty for committing offenses punishable under Sections 21(c) and 29 of NDPS Act - proof of commission of offence - Held that - The sole testimony of the Investigating Officer - PW-10 (Jyothimon Dethan) is not enough to prove the case of the prosecution beyond reasonable doubt. The offences under the NDPS Act are punishable with stringent sentence and the prosecution is required to establish its case beyond reasonable doubt irrespective of the w....... + More
2017 (8) TMI 1169 - KERALA HIGH COURT
St. Marys Hotels Private Limited Versus The Commissioner of Excise Thiruvananthapuram And Deputy Excise Commissioner, Excise Division Office, Kottayam
Renewal of license - denial of renewal of license on the ground of location of liquor vend and also on the ground that licence is in the name of the 3rd additional respondent in Ext.P5 judgment viz., T.O. Abraham and there is no application submitted by the petitioners to change the licence in the name of he 2nd petitioner to the authority concerned - whether any manner of interference is warranted to Ext.P8 order passed by the 2nd respondent? - ....... + More
2017 (8) TMI 1109 - HIGH COURT OF ANDHRA PRADESH
C.S. Mukkoteswaran, Chittoor Dist & Another Versus prl. Secretary, revenue (Excise-II) Dept., Amaravathi & 3 OT
License for retail outlets - license fees - delayed payment - liquor shops - whether the appellants-writ petitioners were willing to pay the license fee for the period from 01.04.2017 to 30.06.2017 as, in such an event, they would stand on par with the other licensees of the four undisposed A-4 retail outlets who were granted licenses from 01.04.2017 and, at the same time, no loss would be caused to the public exchequer - Held that - the appellan....... + More
2017 (8) TMI 1078 - DELHI HIGH COURT
Veena Versus State & Another
Conviction under Section 138 of the Negotiable Instruments Act - legally enforceable debt - Held that - In a trial under Section 138 of the Negotiable Instruments Act, a presumption has to be drawn that every negotiable instrument was made or drawn for consideration and that it was executed for discharge of debt or liability. No sooner the complainant discharges the burden to prove that the instrument was executed by the accused, the rules of pre....... + More
2017 (8) TMI 1077 - DELHI HIGH COURT
Sharwan Chaudhary Versus Ajay Ahlawat
Recovery with interest till the date of realization on the basis of a written agreement - Complaint case under section 138 Negotiable Instruments Act - Held that - The dispute herein being an independent dispute than was amongst directors of M/s SPL in CS (OS) No.1148/2008, would not absolve the defendant of his liability to repay the loan taken by him. If the intention of the parties in CS (OS) 1148/2008 was to absolve the directors of their per....... + More
2017 (8) TMI 1014 - MADRAS HIGH COURT
R. Justin Deva Arul Dhas Versus A. Darwin
Cause of action arose as per Clause 8 of the Proviso to section 138 of Negotiable Instruments Act - period of limiatation - complaint was filed beyond the period of one month from the date on which the cause of action arose - Held that - In the present case, the issue is not relating to the retrospective application of the amendment. When the complaint was filed, it is true that the complainant can file a petition to condone the delay. Merely bec....... + More
2017 (8) TMI 1013 - MADRAS HIGH COURT
Sujatha Ramanathan Versus Ramya
Complaint maintainable under Section 138 of the NI Act - non issuance of statutory notice - Held that - In the case in hand, admittedly, there was a notice on 21.11.2007 and the said notice was received by the responsible sub-staff or assistant of the petitioner s house/family on 22.11.2007. Therefore, absolutely there is no ground to show that there was no notice statutorily issued by the respondent and as such, notice was not served on the accu....... + More
2017 (8) TMI 968 - DELHI HIGH COURT
Union of India Versus Vodafone Group PLC United Kingdom & Another
Permit the defendants to prosecute the foreign arbitration - Held that - This Court is of the prima facie opinion that as the claimants in the two arbitral proceedings form part of the same corporate group being run, governed and managed by the same set of shareholders, they cannot file two independent arbitral proceedings as that amounts to abuse of process of law. - This Court is further of the prima facie view that there is a risk of parallel ....... + More
2017 (8) TMI 865 - GUJARAT HIGH COURT
M/s Electrotherm (India) Ltd. Versus Union of India (Deleted) & 1
Proceedings before BIFR - sick industrial company - recover the petitioner s pending dues directly from the petitioner s bank account - Held that - Consequent to a company being a sick industrial company under section 3(1)(o) of the Act, all proceedings for execution, distress or the like against any of the property of a sick company would automatically be suspended and could not be taken without the consent of the Board. It was held that in such....... + More
2017 (8) TMI 864 - DELHI HIGH COURT
M/s. Gupta Brothers (India) Versus Gas Authority of India Limited & Another
Banning/blacklisting orders - Barring the petitioner from participating in the bidding process of GAIL in future for a period of 10 years - Held that - The very foundation of the Show Cause Notice, that the petitioner failed to check and point out fictitious documentation submitted by M/s Elgin towards supply of audio visual equipment in the contract, which have been claimed to be smuggled goods, which was investigated by Directorate of Revenue I....... + More
2017 (8) TMI 804 - HIGH COURT OF ANDHRA PRADESH
Ch Seetharamanjaneyulu, Visakhapatnam, & 5 Otrs. Versus The State of A.P., Excise-II, Guntur Dist., & 3 Otrs.
Grant of licence - establishment of A4 shops/2-B bars - licence denied on the ground that the premises selected by the petitioners falls within 500 meters to the National Highway No.16 - G.O.Ms.No.391, Revenue (Excise-II), Department, dated 18.06.2012 known as Andhra Pradesh Excise (Grant of Licence of Selling by Shops and Conditions of Licence) Rules, 2012 and same are amended vide G.O.Ms.No.112, dated 22.03.2017 - Held that - A perusal of the i....... + More
2017 (8) TMI 796 - DELHI HIGH COURT
M/s New Grow Software Solutions (P) Ltd Versus Union of India
The petitioner has been debarred from participating in the tender process or entering into any contract/sub contract for a period of three years by the Ministry of Finance - Held that - Since it is an admitted case that the petitioner had not deposited the complete dues of EPF till that date (and had deposited it on 05.11.2013), the respondent proceeded to pass the impugned order - A bare perusal of the letter dated 30.04.2013 indicates that ther....... + More
2017 (8) TMI 672 - KERALA HIGH COURT
St. Marys Hotels Private Limited And T.O. Aleyas, Thottathil House, Thiruvalla Versus The Commissioner of Excise, Thiruvananthapuram And Deputy Excise Commissioner (ABKARI) , Kottayam
Declining to issue license to the petitioner for running a FL-11 Hotel - conduct of EOGM - authorisation to Managing Director to seek licence - Held that - There was an interim order, Ext. P7, passed by the Tribunal, appointing Justice M. Ramachandran, former Judge of this Court to conduct the EOGM. It is also not in dispute that the EOGM was convened in accordance with the directives issued by the Tribunal and several decisions were taken. One a....... + More
2017 (8) TMI 622 - GAUHATI HIGH COURT
Md. Abdul Kadir Mazumdar Versus State of Assam, The Union of India
Conviction under Sections 20(ii)(c) of NDPS Act - recovery of commercial quantity of cannabis - Held that - The house from where the seized cannabis was recovered belonged to the accused appellant. The plea taken by the appellant that his house was not searched does not create the possibility of an alternate doubt strong enough to say the alternate view in favour of the accused appellant is as nearly reasonably probable as that against him. Thus,....... + More
2017 (8) TMI 613 - GUJARAT HIGH COURT
Mukeshkumar Mansukhbhai Solanki Versus Union of India & 4
Revising of seniority list in the cadre of ITO - promotion from the post of ITO to the post of ACIT - Held that - All these petitions are allowed / disposed of with the following directions - (1)That the Department to finalize the revised seniority list in the cadre of ITO within a period of 8 weeks from today without fail. The Department to complete the entire process of finalization of revised seniority list in the cadre of ITO within the perio....... + More
