Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Forum Articles Highlights TMI Notes SMS News What's New Calendar Imp. Links Database More...
Article Section
Home Articles Other Topics muthuswamy kumar
← Previous Next →

WHAT CONSTITUTES CONTEMPT OF COURT - (An analysis of SC Judgment in case of RK Jain)

Submit New Article
 
WHAT CONSTITUTES CONTEMPT OF COURT - (An analysis of SC Judgment in case of RK Jain)
By: muthuswamy kumar
August 18, 2010
  • Contents

Indirect Tax Practitioners Association Versus R.K. Jain [2010 -TMI - 77079 - SUPREME COURT OF INDIA]

Hats Off to SUPREME COURT. There can not be more appropriate time for Honourable Supreme Court than a near date August 15, 2010.- Independence Day. 63 Years ago it was on this day India's freedom was granted the tyrannical British. But August 13, 2010 our Honble Supreme Court reinforced the need for respecting Article 19 (1)(a) of the Constitution of India, the right to freedom of expression. Yes. In its 45 page Judgment- a scathing indictment of the Petitioner who filed the Contempt Petition- The SC not only dismisses the petition but awarded cost of Rs. 0ne Lakh to the Respondent - Sh. R.K.Jain, Editor, Excise Law Times and another One Lakh to be deposited to the Supreme Court Legal Services Committee(Para 25)

            A humble attempt is made in this Article as how the Supreme Court treats Contempt cases and it is an eye opener for all those who try to petrify the judiciary itself by resorting to filing Contempt petition there by abusing the process of Law. This Article should not be misconstrued as an attempt to please the Respondent Editor or put to disgrace the petitioner or any one involved in the narration of the Judgment. The Supreme Court has now postulated the following as to what amounts to Contempt and what not. Here are some points:

1.      A bonafide criticism of functioning of an Institution like CESTAT does not amount to contempt.

2.      Criticism of judges sometimes interferes with the administration of justice only when the yardstick for determination proves that there is malafide design by the contemnor

3.      It has been well said that if judges decay the contempt power will not save them and so the other side of the coin is that judges, like Caesar's wife, must be above suspicion as told by ever great Jurist Shri.Krishna Iyer. Therefore if the contemnor proves the facts then Court will not interfere.

4.      Justice is not a cloistered virtue: she must be allowed to suffer the scrutiny and respectful, even through outspoken comments of ordinary men- quoted in the SC Judgment.

5.      Another quote - A pleading is said to be scandalous if it alleges anything unbecoming the dignity of the court to hear or is contrary to good manners or which charges a crime immaterial to the issue. But the statement of a scandalous fact that material to the issue is not a scandalous pleading.

6.      However the Apex Court has also quoted Dr. A.S.Anand, then C.J. - UNDER the cover of freedom of expression no party can be given a licence to misrepresent the proceedings and orders of the Court and deliberately paint an absolutely wrong and in complete picture which has the tendency to scandalize the court and bring to disrepute or ridicule- The implied meaning is a person who is writing a true story in his own journal (HERE ELT) can not be proceeded under Contempt.

7.      The Supreme Court went on threadbare in all the reported cases of judicial irregularities attributed to various CESTAT benches and came to the conclusion that there is nothing wrong in the said Editorials as CESTAT President himself constituted an Inquiry Committee on the allegation  which fact was not brought to notice of the Solicitor General or Advocate General before filing Contempt petition.

8.      The Honble S.C further examined substituted Section 13 and held that expression of opinion on truth alone is a valid defence when it is in public interest and such writings will only help to make corrective actions by the concerned.

9.      The Supreme Court has finally found that there is no reason to silence such person by invoking Articles 129 or 215 of the Constitution or the provisions of the Act

10. Each person who resorts to contempt should select the right side of the Law other wise Court will not allow such frivolous petitions.

 

Let every one in Judiciary, Lawyers, Departmental men working in Legal Sections and others take note of this important judgment and try to understand what is 'Contempt'

(The views are personal written on academic interest - no malice is meant anyone)

 

 

 

By: muthuswamy kumar - August 18, 2010

 

 

 
← Previous Next →
  ↓     Latest Happening     ↓  

Highlight: Sharing of expenses - BAS - promotion of business of group companies - sharing of expenditure for common facilities cannot be treated as service by one to another in such arrangement.

Forum: Cess paid instead of SGST

Forum: import purchase

News: RBI Reference Rate for US $

Forum: 3B mistake

Forum: Input credit of gst paid on urd

Article: Credit of unsold stock [Section 140(3)] - Actual Credit as well as Notional Credit - Part-I - GST Transitional provisions

Circular: Certain Clarifications sought on Construction Services provided in the Real Estate Sector reg.

Forum: transfer of shares

Forum: Input tax credit

News: Anti-dumping duty on import of bus/truck tyres from China

News: Fast-track GST refund, else ₹ 65K cr may be stuck: Exporters

Highlight: It is open to the Settlement Commission to use best judgment in arrival of the figure. Nonetheless it has to explain the manner in which the best judgment figure has been arrived at by the Settlement Commission - HC

Highlight: Deemed dividend u/s 2(22)(e) - advances given to societies - in the absence of legal right of the assessee in the said society the amount advanced cannot be treated as deemed income.

Highlight: When electrical installations are treated as plant and machinery the depreciation has to be allowed @ 25% as per provisions contained u/s 32

Forum: GST return filing software online | Easy GST compliance management

TMI Note: Capital Gain - transfer of right in the land or transfer of land itself - addition u/s 50C - Harassment to the honest tax payers

Highlight: Option to avail composition scheme under GST by electronically filing an intimation in FORM GST CMP-02 and FORM GST ITC-03 upto 30-9-2017 - See Rule 3(3A)

TMI Note: Does ICDS apply for the purposes of computing exemption u/s 11 to 13.

Highlight: Voluntary Reporting of Estimated Current Income and Advance Tax Liability - CBDT issues draft notification

TMI Note: Certain ICDS provisions are inconsistent with judicial precedents. Whether these judicial precedents would prevail over ICDS.

Highlight: Provisions of ICDS shall prevail w.e.f. AY 2017-18 to the transactional issues dealt therein over earlier judicial pronouncements.

Notification: Levy of anti dumping duty on New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having normal rim dia code above 16 originating in, or exported from China PR

News: Voluntary Reporting of Estimated Current Income and Advance Tax Liability

TMI Note: In case of conflict between ICDS and other specific provisions of the Income-tax rules, 1962 governing taxation of income like rules 9A, 9B etc. of the Rules, which provisions shall prevail.

TMI Note: Does ICDS apply to computation of Minimum Alternate Tax (MAT) u/s 115JB of the Act or Alternate Minimum Tax (AMT) u/s 115JC of the Act.

TMI Note: Where a term has not been defined under ICDS, nor under the Act, but has different interpretations given to it by the courts in tax cases, and in ICAI Accounting Standards, which interpretation would prevail while interpreting ICDS.

TMI Note: Whether the provisions of ICDS apply to a non-resident who claims the benefit of a double taxation avoidance agreement (DTAA).

TMI Note: In case any of the ICDS provisions is contrary to a circular or press release issued by the CBDT, which would prevail over the other.

TMI Note: ICDS-I requires disclosure of significant accounting policies and other ICDS requires specific disclosures. Where is the taxpayer required to make such disclosures specified in ICDS.

Notification: Income Computation and Disclosure Standards (ICDS) - New ICDS to be effective from AY 2017-18

News: RBI Reference Rate for US $

Highlight: GST - Detention of goods under transport - discrepancy in documents - the statutory provisions provide a mechanism for adjudication following detention of goods including for the provisional release thereof pending adjudication - HC

Highlight: Reassessment - first few paragraphs of the assessment order dealt with objections and disposed of accordingly - Unfortunately, the manner in which the AO has decided the issue is wholly unsustainable in law - HC

Highlight: Business expenditure u/s 37 - liquidated damage - breach of contract terms - Expenditure was not incurred for any purpose which is an offence or which is prohibited by law - cannot be disallowed - HC

Highlight: Valuation - inclusion of reimbursement of expenses - managing participation of clients in certain mela, fairs, promotional activities etc. - They are liable to service tax on the gross amount received - They cannot restrict their tax liability to only agency commission

Highlight: TDS liability - ITAT confirmed the liability - We do not see how it is possible for us to uphold the order of the Tribunal and when it purports to decide two Appeals of the Revenue by single paragraph conclusion - HC

Highlight: Reopening of assessment - sufficiency of material available with the AO to form a belief that income chargeable to tax had escaped assessment - bogus purchases - seller refused to respond - notice would not be interfered with - HC

Highlight: Exemption u/s 11 - education activities - transport and hostel facilities surplus cannot be considered as business income of the assessee society

News: Draft Notification for insertion of new rule 39A in the Income-tax Rules, 1962 comments and suggestions-reg.

Highlight: Genuineness of labour wages expenses, embroidery charges, fabrication expenses etc. - getting work done through small workmen who do not have any permanent place of residence - disallowance of ad hoc expenditure deleted.

Highlight: Project import - Since the goods were never used for the purpose for which it was imported, the actual user condition has been violated - Redemption fine and penalty imposed.

Highlight: Penalty u/s 112 (a) - CHA - Lack of due diligence and failure to take more precautions can not, by itself, bring in penal consequences

Highlight: Import of services - GST - The fact that those services were received outside India will not change the fact that the services have been paid for by the beneficiary appellant, who is located in India. - Demand confirmed.

Notification: SEZ for IT/ITES at Madhurwada Village, Visakhapatnam District in the State of Andhra Pradesh - denotified.

Highlight: Merely because payment is received in Indian rupee, it cannot be said that payment against export has not been received in convertible foreign exchange.

Highlight: Merely vehicle numbers was not mentioned on the invoices cannot be the reason to deny Cenvat Credit

Highlight: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017 - Circular

Circular: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017

News: Auction for Sale (Re-issue) of Government Stocks



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map || ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version