Stamp Act, Section 47 -- A sub - section (1) as inserted by Haryana Act 37 of 1973 - For initiation of action by Registering Officer under sub - section (1) - No limitation has been prescribed - Officer concerned can make a reference immediately after registering the document - Haryana Stamp (Prevention of Under Valuation of Instruments) Rules, 1978...........
Civil Procedure Code, 1908, Order 22, Rule 9, 3, 4 -- Setting aside of abatement of suit - Prayer for setting aside abatement as regard one of the plaintiffs - Can be construed as a prayer for setting aside abatement of suit in its entirety - Opinion of trial Judge allowing prayer for setting aside abatement and his finding on `sufficient cause' for condonation of delay..........
Limitation Act, 1963, Section 3 -- A decree passed in clear breach of mandate of Section 3 - Cannot be allowed to be sustained when specifically objected to on this ground...........
Punjab Municipal Act, 1911, Section 84, 86 -- Grievance of party if relates to assessment or principle of assessment under the Act - Sections 84 and 86 bar by inevitable implication jurisdiction of Civil Court - Provision of appeal in Section 84(1) provides a complete remedy to a party aggrieved against assessment and levy of tax - Section 86 provides that remedy of appeal..........
Punjab Municipal Act, 1911, Section 86, 84 -- Party aggrieved of assessment and levy of tax under the Act - Statutory appeal provided by Section 84 - Remedy of appeal governed by statute and has to be exercised strictly in accordance with statutory provisions - Section 86 contains a bar against challenge to any valuation or assessment for purposes of tax including property..........
Punjab Municipal Act, 1911, Section 84,86, Civil Procedure Code, 1908, Section 9 -- Civil - Bar of jurisdiction of civil court - Suit for permanent injunction filed against the action of appellant in assessment of the property to property tax and demand of arrears of tax - Preliminary objection by the appellant against the maintainability of suit based on Section 84 and..........
Banker's Books Evidence Act, 1891, Section 2(8) -- Statement of account - Date of attestation - Omission - Detailed ingredients mentioned in Section 2(8) are merely directory and not mandatory - Mere non mentioning of date in the attestation of statement of account is not fatal - When entries in statement of account are not disputed then plaintiff's own statement on oath..........
Indian Penal Code, 1860, Section 302, 34 -- Appreciation of evidence - Prosecution alleged that there was a conspiracy between the accused amongst themselves to commit the crime - Conspiracy not mentioned in FIR - Not based on his personal knowledge - Fact that two witnesses remained admitted in hospital for a number of days not mentioned - DW received injury in the same..........
Evidence Act, 1872, Section 101, 102, 103, 104, 111 -- Execution of document by old, illiterate, ailing person who is unable to comprehend nature of document or contents thereof - Must be established that there was not mere physical act of executant involved but also the mental act - Observations of Supreme Court in Mst. Kharbuja Kaur's case AIR 1963 S. C. 1203 applicable..........
Civil Procedure Code, 1908, Section 100 -- Concurrent findings of fact - Scope for interference very limited - Where trial Court and/or First Appellate Court misdirected themselves in appreciating question of law and placed onus on wrong party - Can be interfered with under Section 100 after formulating a substantial question of law...........
