Auction sale -- Setting aside on deposit - Where particular section as applicable mandates for filing an application by making a deposit within a particular time, there is no discretion left to authority to extend time - Order of setting aside sale by extending time held, set aside. (Bihar and Orissa Public Demands Recovery Act, 1914, S.28)..........
Court Fees Act, 1870, Section 7(ivA), (v), (vA), (vB) -- Court fees - Suit for cancellation of sale deeds - Market value - Once it is conceded that value of land as per S.7(iv-A) Explanation of the Act is to be determined according to either S.7(v), (va) or (vb) of the Act, market value was deemed to be referable to one or other modes of determining value under said..........
Kerala Buildings (Lease and Rent Control) Act, 1965, Section 11(3), 11(8), 12 -- Eviction petition - Arrear of rent - As per S.12(1) of the Act, no tenant against whom application for eviction has been made by landlord u/s 11 of the Act shall be entitled to contest application before Rent Control Court under that Section, unless he has paid or pays to landlord or deposits..........
Bombay Entertainment Duty Act, 1923, Section 3(1)(b), 3(2), 3(5)(a), 2(a1) -- Levy of entertainment duty - Amusement park - Activities undertaken by petitioners are not falling part of S.3(2) of Bombay Entertainments Duty Act - Petitioners cannot claim benefit under said Section and thus, not entitled to rebate of 50% provided to specified category of persons in S.3(2) of..........
Criminal Procedure Code, 1973, Section 164 -- Provision of S.164 of Code is divided in two parts, one with regard to "confession" which is found in sub-sections (1) to (4) and the other is with regard to "statement" (other than confession), which is referred to in sub-section (5) thereof - S.164(6) provides that Magistrate recording a confession or statement under this..........
Criminal Procedure Code, 1973, Section 340 -- S.340 Cr.P.C. provides that Court is not bound to make a complaint regarding commission of an offence referred to in relation to S.195(1)(b) Cr.P.C. as Section is conditioned by words `court is of opinion that it is expedient in the interest of justice' - This shows that such a course will be adopted in the interest of justice..........
Service -- Promotion - Post of Section Officer - Respondent appointed as electrician - There was no specific order of promotion promoting respondent to post of Section Officer - Only for some time, respondent was directed to look after work of Diary/Dispatch Section - However, designation of respondent is continued as electrician - Merely because an employee is given a..........
Maintenance and welfare of Parent and Senior Citizens Act, 2007, Section 7, 22 -- Punjab Maintenance and Welfare of Parents and Senior Citizens Rules 2012, Rr.22, 23 - Eviction - Property of senior citizen - Action Plan - Expression `life and property' - Neither Section under MWPSC Act nor PMWPSC Rules deals with eviction or mention word or explains legislative meaning of..........
Income Tax Act, 1961, Section 260A, 14A -- Assessment - Disallowance of deduction - Applicability - S.14A of the Act is applicable if there has to be a pay out i.e., an assessee has to incur expenditure - However, no deduction shall be allowed in respect of the expenditure incurred by the assessee in relation of the income which does not form part of his total income under..........
Criminal Procedure Code, 1973, Section 41 -- Arrest - Unless a cognizable offence is committed by a person in presence of such police officer, police officer cannot arrest an accused only on the basis of his whims that he suspects the said person to have committed some offence - If such person has committed some cognizable offence which is punishable for imprisonment, then..........