Harendra H. Mehta and ors. Vs. Mukesh H. Mehta and ors.

fera - foreign award - section 44a of cpc, 1908, sections 17 and 118 of transfer of property act, 1882 and section 269ua of income tax act, 1961 - according to section 118 exchange means transfer of property where two persons mutually transfer ownership of one thing for ownership of another - when we consider exchange of immovable properties under section 118 both properties to be situated in india - under section 269ua of act of 1961 net has been thrown wide to bring within its purview all shorts of immovable properties but that net is not wide enough to cover foreign awards covering properties both in india and foreign country - under section 17 (1) decree or order of any court does not require registration - decree passed by foreign court execution of which is sought under section 44a would not require registration. - sections 7 &13 :[dr.arijit pasayat & asok kumar ganguly,jj] demand and acceptance of bribe - proof of acceptance of part of bribe demanded accused excise inspector demanding bribe from complainant - part payment done immediately - balance paid during trap - trap and recovery of balance amount proved beyond reasonable doubt held, accused cannot be acquitted on ground that demand and acceptance of entire bribe amount has not been proved. ordered and adjudged, pursuant to cplr 7510 and 7514 that the award of the arbitrator, lalit mehta, dated october 31, 1990 is hereby confirmed and shall constitute a judgment of this court provided however, that payment by a.d. development ltd. to mukesh mehta for the purchase of his shares of a.d. development ltd. shall be limited pursuant to business corporation law *314 to the availability, of surplus and it is further,