How to challenge taxing statutes? When is exaction a tax, charge, or fee?

Introduction A legislative enactment which provides for the imposition of a tax may make provisions for: The levy of the tax on the basis of a taxable event; The measure of the tax; The rate at which the tax will be imposed; The incidence of the tax; and Assessment, collection, recovery and other incidental provisions. … Read more

An absconder/ proclaimed offender is not entitled to anticipatory bail.

CASE:  Criminal Appeal No.1209 Of 2021: Prem Shankar Prasad  Versus The State Of Bihar & Anr.    Judgment Date: 21.10.2021 COURT: Supreme Court of India Relevant Extracts: Despite the above observations on merits and despite the fact that   it   was   brought   to   the   notice   of   the   High   Court   that respondent   No.2   -accused   is   absconding   and   even   … Read more

Without Reasons and Ex-Parte order by High Court is unsustainable in government contracts.

CIVIL APPEAL NO. 6289 OF 2021: Vaibhavi Enterprise Versus Nobel Cera Coat & Ors. With CIVIL APPEAL NO.6290 OF 2021: Tanish Cherachem Private Limited Versus Nobel Cera Coat & Ors. Judgment date: 21.10.2021 Ratio: Having heard the learned counsel for the respective parties and considering the impugned order passed by the High Court, we are … Read more

Break in the two services is condonable for pension.

CASE NO. & TITLE CIVIL APPEAL NO. 6292 OF 2021 (Arising out of SLP(C) No. 29856/2019): Valsan P. .…Appellant(s) Versus The State of Kerala and Ors. …. Respondent(s) The petitioner worked in the telecom department of the central government (CG) for 10 years (1974-84)  but later joined 1st state government service for three years (1984-87) … Read more

Test for determining whether an establishment is Industrial or not

Test for determining whether an establishment is Industrial or not within section 25L of Industrial Disputes Act, 1947 The hon’ble supreme court has reiterated that test for determining whether an establishment is Industrial or not within section 25L of Industrial Disputes Act, 1947 is what are the predominant functions and activities of the said Department. … Read more

Commercial Courts in Uttar Pradesh: FAQ

Where are the Courts established and what are their territorial Jurisdictions? In Uttar Pradesh, as per GO dated 31.10.2017 and GO dated 02.11.2017 Commercial Courts have been notified/ established in 13 districts with territorial jurisdictions as hereinunder: S.N. Districts Territorial Jurisdiction over districts  1 Agra Agra, Mathura, Mainpuri, Firozabad 2  Aligarh Aligarh, Hathras Etah, Kasganj … Read more

Why & When Auction under RERA recovery certificates may frustrate?

This article examines the legal limitations in enforcing RERA recovery certificates through auction of promoters’ properties. It argues that amounts recoverable under RERA are not “arrears of land revenue” in substance, and therefore cannot override secured interests such as mortgages and debenture rights. Drawing on key High Court precedents, the piece highlights how indiscriminate auctions by revenue authorities can frustrate homebuyers and create further litigation, and suggests a more structured approach by RERA to identify encumbrance-free assets before issuing recovery certificates.

A Decree passed against a minor without the proper appointment of a guardian is nullity ipso facto

On 16.07.2021 In SPECIAL LEAVE PETITION (C) NO.2492 OF 2021 K.P.  NATARAJAN  & ANR.  VERSUS MUTHALAMMAL & ORS. while dismissing the SLP the Hon’ble Court held that: 1.High Court can Exercise its wider powers under Article 227  while sitting in civil revision to prevent miscarriage of justice. Powers of the High Court under Article 227 are in addition to and wider than the powers under Section 115 of the Code. ● 2.Non-appointment of guardian of minor by civil court and then deciding matter ex-parte is against Order XXXII … Read more

Allottee has the discretion to seek refund in case of delay from Promoter

The U.P. Real Estate Appellate Tribunal reaffirmed that under Section 18 of the RERA Act, the right to seek refund in case of delay vests exclusively with the allottee and remains unqualified. Even in the absence of a formal Builder Buyer Agreement, a promoter cannot evade liability where delay in completion is established. The decision underscores that once the allottee opts to withdraw, the promoter is bound to refund the entire amount with statutory interest, reinforcing the consumer-centric framework of the Act.

Relief from Court where there is “inequality of bargaining power” between contracting parties.

Courts may intervene in contractual arrangements where there exists a clear inequality of bargaining power between parties. This case from the Uttar Pradesh Real Estate Appellate Tribunal examines whether one-sided builder agreements can bind allottees, especially in delayed possession and cost escalation disputes. It highlights how statutory protections under the Real Estate (Regulation and Development) Act, 2016 override unfair contractual terms and reinforce consumer rights in real estate transactions.

There should be an end of litigation. Delay Condonation Rejected.

In the Uttar Pradesh Real Estate Appellate Tribunal† (Before D.K. Arora, Chairman and Tej Bahadur Singh, Member (Judicial) and Rajiv Misra, Member (Administrative)) Appeal No. (D) 480/2020 Lucknow Development Authority … Appellant; Versus Anupama Singh … Respondent. And Appeal No. (D) 481/2020 Lucknow Development Authority … Appellant; Versus Murli Manohar Verma … Respondent. Appeal No. (D) 480/2020 and Appeal No. (D) 481/2020 Decided on June 11, 2021, [Disposal … Read more