Income Tax Act, 1961, Section 43B -- 1988 amendment - Any amount payable by the assessee, by whatever name called, would be deductible if actually paid in time - This includes tax, duty, cess, fee or called by any other name - Respondent not paying the Vend fee in time - Revenue disallowing the same - High Court missing the 1988 amendment enlarging the scope of section..........
West Bengal Estates Acquisition Act, 1953, Rule 4 -- Schedule F, Clause 1A and 1B - On transfer of lease respondent company replacing original lessee in 1990 - Lease expiring in 1998 - Amendment requiring salami brought in 1994 - Respondent neither liable to pay salami up to 1998 nor any demand made - Renewal of lease after 1998, a fresh lease - Demand for period 1998..........
Civil Procedure Code, 1908, Order 6, Rule 17 -- Amendment of plaint - Subsequent event - Plaintiff dispossessed during pendency of suit - Amendment sought to seek relief of possession and mesne profits - Order allowing amendment, upheld...........
Central Excise Act, 1944, Section 11B -- Rebate - Limitation to claim - Originally six months from date of export, amended to one year - Normally amendment in procedural law are retrospective - The amendment will not apply to stale claim, i.e., a claim already time barred before the amendment - However, it will apply to claims pending on the date of amendment - Instantly,..........
Civil Procedure Code, 1908, Order 6, Rule 17 -- Amendment of plaint - Suit for specific performance - Amendment sought to challenge cancellation of agreement to sell - Challenge to cancellation of agreement to sell is ancillary to main relief already sought in suit - Independent suit for that purpose will not be maintainable - Delay in filing application in these..........
Civil Procedure Code, 1908, Order 6, Rule 17 -- Withdrawal of admission made in written statement - Once a written statement contains an admission in favour of plaintiff, amendment to withdraw such an admission cannot be allowed to plaintiff's prejudice and facilitate the setting up of an inconsistent plea from the one earlier taken in first instance...........
Civil Procedure Code, 1908, Order 6, Rule 17 -- Amendment of plaint - Injunction suit - Amendment sought to incorporate the relief of mandatory injunction of alternative site for second bridge - One common tender was called for construction of two bridges and one single agreement was signed - Terms and conditions for both the bridges are same - Amendment seeking relief of..........
Limitation Act, 1963, Section 30 -- Period of limitation though procedural in nature and would ordinarily be applied retrospectively yet if a shorter period of limitation is provided by a later amendment to a statute, such period would render the vested right of action contained in the statute nugatory as such right of action would now become time barred under the amended..........
Limitation Act, 1963, Section 14, Customs Act, 1962, Section 128 -- Exclusion of time - Time taken in prosecuting an abortive proceeding would have to be excluded as the appellant was prosecuting bona fide with due diligence the appeal before CEGAT which was allowed in its favour by CEGAT though the same is dismissed as the CEGAT had no jurisdiction to entertain such..........
Civil Procedure Code, 1908, Order 6, Rule 17 -- Amendment of plaint - Delay - Amendment can be permitted even if there is substantial delay in filing such an application as the end purpose is that substantial justice must be rendered to the parties - However, the embargo placed in the proviso to O.6.R.17 CPC cannot be overlooked...........
