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...........
Evidence Act, 1872, Section 111, 101, 102, 103, 104 -- Settlement deed by old, ailing illiterate person - Onus to prove validity of deed - On defendant - When a person is in a fiduciary relationship with another and the latter is in a position of active confidence - Burden of proving absence of fraud, mis - representation or undue influence - Upon the person in the..........
Evidence Act, 1872, Section 111, 101, 102, 103, 104 -- Validity of transactions between persons standing in a confidential relation to each other - Very material to see whether person conferring a benefit on the other had competent and independent advice - Age or capacity of person conferring the benefit and the nature of the benefit - Of very great importance in such..........
Civil Procedure Code, 1908, Section 100 -- If judgments of trial Court and First Appellate Court based on misinterpretation of documentary evidence or consideration of inadmissible evidence or ignoring material evidence or on a finding of fact has ignored admissions or concession made by witnesses or parties - High Court can interfere in appeal under Section 100 - Yadarao..........
Consumer Protection Act, 1986, Section 27 -- Penalties - Held that the words `any order' used in the language of Sub-section (1) of Section 27 are wide enough - Therefore, an order, which is though not an interim order talked of under Section 13(3B) and enforceable in the manner laid down in Sub-sections (1) and (2) of Section 25, yet has the characteristics of such an..........
