Sale of Goods Act, 1930, Section 4, 19, Motor Vehicles Act, 1988, Section 39, 41, 44 -- Sale of motor vehicle - Seller or manufacturer/dealer is bound to transport the motor vehicle to the office of registering authority and only when it reaches there safe and sound, in accordance with statutory provisions, it can be said to be in deliverable state - Only then the property..........
Income Tax Act, 1961, Section 35(2A) -- Disallowance of donation to Aparna Ashram - Registration granted u/s 35(2A) of the Act was not produced by assessee so as to entitle it to the claim of deduction of the donation made - Therefore, view taken by High Court that assessee was not entitled to benefit of donation made to Aparna Ashram was held, proper - Appeal dismissed...........
Registration Act, 1908, Section 17 -- Registration - Transfer of property valued more than R.100/- - Registration of said document is mandated by S.17 of the Act - In absence of registration, title does not confer upon vendee...........
Registration Act, 1908, Section 17(2)(vi) -- Registration - Family settlement - Transfer of land in family settlement by consent decree, does not require registration and held to be valid...........
Partnership Act, 1932, Section 69 -- Partnership firm - Non registration - Bar of S.69 of Act does not apply to enforcement of statutory and common law rights...........
Registration Act, 1908, Section 49 -- Unregistered document - Suit for permanent injunction - Plaintiffs cannot claim title under said document - However, it could be accepted in evidence and considered for collateral purposes to know the nature of possession claimed by plaintiffs...........
Stamp Act, 1899, Section 47A - - Transfer document - Under valuation than circle rate - Registering Authority will register the document when even after notifying the parties they do not change the valuation thereof so as to bring it in consonance with circle rate - After registration of document/instrument the document will be forwarded to Collector for determination of..........
Stamp Act, 1899, Section 47A - - Deficient stamp duty - Registration of under-valued transfer document - If Registering officer while registering any instrument, found that value of suit property is lower than consideration/valuation in accordance with the circle rates, he shall refer the same to Collector after registration u/s 47-A of Act and Collector shall proceed to..........
Registration Act, 1908, Section 17 -- Registered adoption deed - Admissibility - Where registered adoption deed is more than 20 years old and ceremonies of adoption are proved by oral evidence, said adoption deed is admissible in evidence...........
Indian Penal Code, 1860, Section 302, Arms Act, 1959, Section 25 -- Murder - Two eye witnesses - Material alterations in the testimonies of eye witnesses viz. (i) PW1 came to the spot after information sent to him by police, he cannot be said to be an eye-witness to the offence; (ii) PW4, admittedly saw the dead body of deceased lying in pool of blood in rear seat of car..........
