Category - Latest Judgments

A. Taxation — U.P. Trade Tax Act, 1948 — S. 21(2) — Order of assessment or re-assessment — Limitation period — Amendment — If retrospective — Intention of legislature — Relevance — Settled position that law in force in the...

Issue in this appeal pertains to the election of the Chairman of Panchayat Samiti and on reservation.

Delay condoned.

A. Constitution of India — Art. 227 r/w S. 482 — Criminal Procedure Code, 1973 — Power of judicial superintendence — Criminal trial — Nature and scope — Power has to be exercised sparingly when there is patent error or gross...

Criminal Law — Criminal Procedure Code, 1973 — S. 197 — Sanction for prosecution — Doctor in government hospital — Protection under — Availability — Where operation was performed by the appellants — Consent to operate was taken...

A. Constitution of India — Art. 226 — Writ jurisdiction — Service matters — Interference with decision of departmental promotion committee (DPC) — If warranted — Where assessment made by the DPC is perverse or not based on record...

Arbitration — Arbitration and Conciliation Act, 1996 — S. 11(6) — Appointment of arbitrator sought — Same challenged as description of the parties in the sub-agreements ambiguous — Challenge held, rejected — Alleged mis...

A. Excise — Excise duty — Liability to pay — EXIM Policy — “Export” — Question whether the goods cleared by the respondent in DTA in terms of paragraph 9.10(b) of the EXIM Policy 2002-2007 with the permission of the Development...

Excise — Central Excise Tariff Act, 1985 — Classification — End use — Relevance — Assessee manufactured printed thermal paper rolls and classified it under chapter heading 49.01 — Thermal paper rolls are the raw material used...

The respondent/assessee herein which is engaged in the business of telecommunication system, imported what is known as ‘Base Transreceiver Station (BTS) and Microwave Communication Equipments. In the present appeal, however, we...