Civil Procedure Code, 1908, Section 100 -- Second appeal - Suit for possession - Concurrent finding of fact decreeing suit of plaintiff - First Appellate Court framed three points for determination and recorded its finding on every point - Submission of defendants that First Appellate Court not discharged its duties in accordance with law is misconceived - Courts below..........
Land Acquisition Act, 1894, Section 23(IA), Mizo District (Agricultural Land) Act, 1963, Section 4, 11, Mizo District (Agricultural Land) Rules, 1971, Rule 2, 4 -- Acquisition of land - Additional interest on compensation - Grant of - Government owner of land - Claimants/respondent nos.1 to 4 are only allotment holder of land for agricultural purpose for limited periods..........
Civil Procedure Code, 1908, Order 21, Rule 29 -- Stay of execution - Power to stay execution of a decree vests in executing Court itself and is not dependent upon any order of stay being passed by a superior Court or by a Court before which an appeal may be pending...........
Civil Procedure Code, 1908, Section 100 -- Second appeal - Suit for possession - Encroachment by defendant - Lower Appellate Court after appreciating facts and evidence on record, not only relied upon tatima, but also considered report of Local Commissioner appointed came to conclusion that defendants encroached upon land of plaintiffs - Report of Local Commissioner which..........
Limitation Act, 1963, Section 5 -- Rejection of delay condonation application - Second appeal thereagainst lies - Writ petition against rejection of delay condonation application held, not maintainable...........
Civil Procedure Code, 1908, Section 100 -- Second appeal - Preliminary decree - Partition suit - Oral partition between parties already taken place as per defendant No.2 - However, no documents on record to prove factum of oral partition - Even otherwise, admission made by DW2 that there is no oral partition, is on record - Since defendant No.2 pleaded oral partition,..........
Income Tax Act, 1961, Section 148 -- Assessment - Deduction - High Court reversed order of ITAT by holding payments of royalty expenditure are to be treated as capital expenditure not as revenue expenditure - Where expenditure is incurred which gives enduring benefit, it will be treated as capital expenditure - Technical know-how and royalty payments are of enduring nature..........
Criminal Procedure Code, 1973, Section 394 -- Abatement of appeal - Death of appellant - Application u/s 394 Proviso Cr.P.C. not filed by any of near relatives of appellate within 30 days of death of appellant for leave to continue appeal - Appeal held, abated...........
Civil Procedure Code, 1908, Order 41, Rule 27 -- Additional evidence at appellate stage - Normally, such application has to be taken along with appeal...........
Civil Procedure Code, 1908, Order 41, Rule 27 -- Additional evidence at appellate stage - It cannot be said that there is no relevance to the document in question - Appellate Court directed to take up said application and dispose of the same along with appeal...........
