201605.05
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Lok Sabha Passes Finance Bill 2016

Lok Sabha Passes Finance Bill 2016 Lok Sabha has approved the Finance Bill 2016 with minor changes . However, it has seen the withdrawal of the proposal to tax the withdrawal of provident fund. However, the levy of duty on jewellery has been reatined . The excise duty proposed is at rate of 1% without…

201605.01
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Cheque Bounce , Notice , Complaint & Jurisdiction

The single bench of High Court of Gujarat comprising Justice  J.B.Pardiwala while dealing with jurisidction of complaint after  repealing of The Negotiable Instruments (Amendment) Ordinance, 2015 for amendment in Negotiable Instruments Act, 1881, in Brijendra Enterprise  Versus State Of Gujarat in Cr.M.A  13062 of 2011 explained the incidents of cheque bounce, notice , complaint & jurisdiction as falling between…

201605.01
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A Complaint for Dishonour of Cheque under Section 138

The single bench of High Court of Gujarat comprising Justice  J.B.Pardiwala on a  complaint for cheque bounce explained the impact of repealing of The Negotiable Instruments (Amendment) Ordinance, 2015 for amendment in  Negotiable Instruments Act, 1881, in the order passed in Brijendra Enterprise  Versus State Of Gujarat under Cr.M.A  13062 of 2011 It dealt with jurisidiction as below :…

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Plaint Can’t be rejected in Part by a Civil Court

In Satya Pal Gupta Vs. Sudhir Kumar Gupta , the Delhi High Court, in RFA (OS) 76/2013, C.M. APPL.10644/2013 ,  on 29 Apr 2016 ,reiterated the settled law that  Under Code of Civil Procedure, 1908,a plaint cannot be rejected in part by a civil court, whilst exercising its powers under Order VII, Rule 11. It held the following :…

201605.01
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Different Words In Different Statute

It is settled law that  even though same words may be existing in different statute but they have to be read, understood and analysed differently unless there is a specific provision to refer and to be understood as it is understood , read and analysed in other statute. In Jagatram Ahuja v. Commissioner of Gift Tax,…