Court : Supreme Court of India
..... and that the number of persons eligible to tax audit had considerably increased due to the change in limits prescribed under section 44ab, it act, 1961, the financial law committee meeting of the respondent- institute, held on 12.09.2003, recommended that the council may increase the ceiling limit for tax audit assignments to fifty ..... a mechanism, the respondent-institute, seeking to initiate disciplinary proceedings for professional misconduct for carrying out tax audits assignments under section 44ab of the it act, 1961, treated data gathered by the cag as complaints and issued communications to some petitioner-chartered accountants who accepted more than specified limit of tax ..... conducted under section 44ad, 44ae and 44af of the income-tax act, 1961 shall not be taken into account for the purpose of reckoning ..... imposed only in respect of the statutory tax audits under section 44ab of the it act, 1961, which form a class by themselves as they involve more time and effort and ..... points for consideration 64 06 legal framework 65 07 discussion 86 08 re: point no.1: whether the council of the respondent- 89 09 institute, under the 1949 act, was competent to impose, by way of guidelines, a numerical restriction on the maximum number of tax audits that could be accepted by a chartered accountant, under section 44ab of the 1961 act, in a financial year by way of a guideline?. re: point no.2: whether the restrictions imposed are 95 10 unreasonable and therefore, violative of the right .....
Tag this Judgment!Court : Supreme Court of India
..... a member of a scheduled caste or not being a member of a scheduled a scheduled tribe, wilfully neglects his caste or a scheduled tribe, wilfully duties required to be performed by him neglects his duties required to be under this act, shall be punishable with performed by him under this act and the imprisonment for a term which shall not rules made thereunder, shall be be less than six months but which may punishable with imprisonment for a term extend to one year. ..... information given orally, and reduced to writing by the officer in charge of the police station, before taking the signature of the informant; (b) to register a complaint or a first information report under this act and other relevant provisions and to register it under appropriate sections of this act; (c) to furnish a copy of the information so recorded forthwith to the in formant; 10 (d) to record the statement of the victims or witnesses; (e) to conduct the investigation and file charge sheet in the special court or the ..... ganapathi 15 & anr.1 in reply, advocate kapil modi invited our attention to section 15a(12) read with section 20 of the act of 1989 and contended that the prescription in either the advocates act, 1961 or bar council of india rules is subject to the special protection granted by section 15a(12) read with section 20 of the act of 1989 to a victim. ..... leela jain [state of rajasthan v. ..... adverted to the earlier decisions in state of rajasthan v. .....
Tag this Judgment!Court : Supreme Court of India
..... under the government of india or the government of a state or under the crown in india or under the government of an indian state, in a civil capacity, that any costs incurred by him in defending legal proceedings instituted against him in respect of acts done or purporting to be done in the execution of his duty should be paid out of the consolidated fund of india, or, as the case may be, out of the consolidated fund of the state; e. on any claim for the award of ..... in connection with the affairs of the state, to make rules regulating the recruitment, and the conditions of service of persons appointed, to such services and posts until provision in that behalf is made by or under an act of the appropriate legislature under this article, and any rules so made shall have effect subject to the provisions of any such ..... feature is that neither the provisions of the kerala state higher judicial services special rules,1961 nor the exam scheme or recruitment notification therein stipulated any cut-off for the viva ..... guided by the above ratio, in matters like this, to non-suit the writ petitioners at the threshold would hardly be reasonable particularly when the alleged deficiencies in the process could be gauged only by participation in ..... , the writ petitioners contention on violation of the aforementioned dictum in ajay hasia(supra) is adequately answered in lila dhar(supra) where the three-judge bench considered the issue of selection of munsifs for rajasthan judicial service. ..... rajasthan high .....
Tag this Judgment!Court : Supreme Court of India
..... 8 herein, for the offences punishable under sections 323, 498a, 504 and 506 ipc read with section 3 and 4 of the dowry prohibition act, 1961 (hereafter referred to as dp act ) and the non-bailable warrants issued against them came to be quashed. 14. ..... that the object of the domestic violence act it is be considered that the legislature has provided the women covered under the act with such wide option to institute a case against unscrupulous person with an intent that women may opt for the place which best suited for their convenience, comfort and accessibility. ..... raised with regard to there being no specific allegation against each of the accused for the offences punishable under sections 323, 498a, 504 and 506 ipc read with section 3 and 4 of the dp act requires to be examined in the background of allegations contained in the complaint itself. ..... between the appellant and the respondent no.8 came to be solemnised under the special marriages act on 05.10.2018 at kolkata and as per the prevalent customs on 18.01.2019 at jamshedpur ..... nos.3 to 8 deserves to be partly accepted in so far as respondent nos.5 to 7 herein are concerned, since the allegations made against them are not only omnibus but also without any specific allegation of overt act imputed against them. ..... and justified in quashing the fir no.68 of 2021 registered by jamshedpur police station for the offences punishable under sections 323, 498a, 504 and 506 ipc read with sections 3 and 4 of the dp act against respondent nos. .....
Tag this Judgment!Court : Supreme Court of India
..... rjd rjd bjd bjd bjd bjd chhattisgarh 2008 2013 2018 2023 punjab 2007 2012 2017 2022 bjp bjp inc bjp sad sad inc aap goa 2007 2012 2017 2022 rajasthan 2008 2013 2018 2023 inc bjp inc bjp inc bjp inc bjp gujarat 2007 2012 2017 2022 sikkim 2004 2009 2014 2019 bjp bjp bjp bjp sdf sdf sdf ..... to have fullest transparency in the system and to restore the confidence of the voters, it is necessary to set up evms with vvpat system because vote is nothing but an act of expression which has immense importance in a democratic system.29. ..... relevant here to also refer to rule 56d of the 1961 rules, which reads as under: 56-d. ..... under rule 49s of the 1961 rules, at the time of close of the poll, the presiding officer furnishes attested true copy of the account of votes recorded in part i of form 17c to the polling agents ..... part iv, chapter ii of the 1961 rules, which relates to voting by evms, lays down details of preparation of the voting machine by the returning officer, arrangements at the polling station, admission to the polling stations, and preparation of ..... case there is any mismatch between the total number of votes recorded in the control unit and form 17c on account of non-clearance of mock poll data or vvpat slips, in terms of rule 56d(4)(b) of the 1961 rules etc. ..... amendment to the 1961 rules was notified on 14.08.2013 to introduce the vvpat ..... decides to allow counting of paper slips, either wholly or in part, he has to do so in the manner prescribed in sub-rule (4) to rule 56d of the 1961 rules. .....
Tag this Judgment!Court : Supreme Court of India
..... no.8 - as to whether the non-disclosures by karikho kri were of a substantial nature affecting his election, the high court observed that disclosure of information as per form no.26 of the conduct of election rules, 1961, was fundamental to the concept of free and fair elections and, therefore, the solemnity thereof could not be ridiculed by offering incomplete information or suppressing material information, resulting in disinformation and misinformation to the voters. ..... it must, firstly, be shown that there has been improper reception or refusal of a vote or reception of any vote which is void, or non-compliance with the provisions of the constitution or the act of 1951, or any rules or orders made thereunder, relating to the election or any mistake in the use of the prescribed form and it must further be shown that, as a consequence thereof, the result of the election has ..... such, the result of the election, insofar as the respondent no.1 is concerned, is materially affected by the improper acceptance of his nomination as well as by the non-compliance with the provisions of the representation of the people act, 1951 and the rules and orders made thereunder, including section 33(1) of the representation of the people act, 1951, rule 4a of the conduct of election rules, 1961 and the orders made thereunder ... ..... the observation in relation to non-disclosure of municipal dues, where there was a genuine dispute as to re-valuation and re-assessment for the purpose of tax assessment. .....
Tag this Judgment!Court : Supreme Court of India
..... having observed and held as above, we are deeply peeved on perusing the impugned judgment, criminal appeal nos.1957-1961 of 2024 page 10 of 14 for the same reflects only non-application of mind and non-consideration of the relevant factors despite the fact that the case involved an acid attack on a young woman resulting ..... , or other offences of mental depravity under ipc or offences of moral turpitude under special statutes, like the prevention of corruption act or the offences committed by public servants while working in that capacity, the settlement between the offender and the victim can have no legal sanction ..... of criminal proceedings on the ground of settlement between the offender and victim, observed that even if settlement or payment of compensation is pleaded in a heinous crime, still the same should not be quashed as the crimes are acts which have harmful effect on the public and in general the well-being of the society. ..... no doubt, crimes are acts which have harmful effect on the public and consist in wrongdoing that seriously endangers and threatens the well-being of the society and it is not safe to leave the crime-doer only because he ..... acknowledged the seriousness of the acid attack when we amended our laws in 2013 [ the criminal law (amendment) act, 2013 (13 of 2013).]. ..... case for various crimes committed under ipc, pocso act and i.t. ..... batch of petitions before us, arising from different nature of offences from dowry to section 420 ipc to section 376, ipc and pocso act. .....
Tag this Judgment!Court : Supreme Court of India
..... all such jurisdiction, powers and authority as were exercisable immediately before that day by any civil court or a claims commissioner appointed under the provisions of the railways act, (a) relating to the responsibility of the railway administrations as carriers under chapter vii of the railways act in respect of claims for (i) compensation for loss, destruction, damage, deterioration or non-delivery of animals or goods entrusted to a railway administration for carriage by railway ..... the facts of the lead case herein are that the respondent-iocl had sent a legal notice dated 07.11.2005 under section 106 of the railway act, 1989 to the appellant-union for refund of excess freight charges with respect to a consignment dated 25.08.2022, due to change in methodology, having been applied prospectively from 01.01.2005 which ..... was held that section 17(i)(c) of limitation act, 1963, would apply only to a suit instituted or an application made in that behalf in the civil suit but whereas the tribunal is the creature ..... for the generation of electricity at their thermal power station at kota (rajasthan), coal is transported from collieries situate in areas covered by the eastern and south eastern railways to a station called gurla, ..... in para 12 it is averred that since 1-6-1961 the western railway administration, in addition to charging usual freight on goods, traffic from and to kuda salt siding station, wrongly, illegally, arbitrarily and unreasonably levied an additional new charge by- .....
Tag this Judgment!Court : Supreme Court of India
..... servant, accepts or obtains or agrees to accept or attempts to obtain from any person, for himself or for any other person, any gratification whatever, other than legal remuneration, as a motive or reward for doing or forbearing to do any official act or for showing or forbearing to show, in the exercise of his official functions, favour or disfavour to any person or for rendering or attempting to render any service or disservice to any person, with the central government or any state government ..... kiran jain (supra) the followers of a religious head who had made a speech on 56 (2018) 8 scc501page 66 of 135 part g untouchability filed a suit in the high court seeking damages for defamation alleged to have been committed in the lok sabha during a calling attention motion on the speech. ..... rule 85 of the conduct of elections rules, 1961 provides that as soon as may be after a candidate has been declared to be elected, the returning officer shall grant to such candidate a certificate of election in form 24 and obtain from the candidate an acknowledgment of its receipt duly ..... part vi of the conduct of elections rules, 1961 which contains rule 69 and part vii thereof deal with the procedure to be followed at an election by ..... rule 69 of the conduct of elections rules, 1961 provides that at an election by assembly members where a poll becomes necessary, the returning officer for such election shall, as soon as may be after the last date for the withdrawal of candidatures, send to each elector .....
Tag this Judgment!Court : Supreme Court of India
..... free from all encumbrances, in the custodian in the same manner as it was vested in the custodian before such divesting of enemy property under the provisions of this act, as if the provisions of this act, as amended by the aforesaid act, were in force at all material times; (c) no suit or other proceedings shall, without prejudice to the generality of the foregoing provisions, be maintained or continued in any court or tribunal or authority for the enforcement of ..... (ii) take action for recovering any money due to the enemy; (iii) make any contract and execute any document in the name and on behalf of the enemy; (iv) institute, defend or continue any suit or other legal proceeding, refer any dispute to arbitration and compromise any debts, claims or liabilities; (iva) secure vacant possession of the enemy property by evicting the unauthorised or illegal occupant or civil appeal ..... vested or deemed to have been vested in the custodian by virtue of the said order made under section 6, as it stood before its substitution by section 6 of the enemy property (amendment and validation) act, 2017 such property shall, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, continue to vest or be deemed to have been vested in the custodian and no ..... government, it would be specifically provided so as in the case of sections 16 and 17 of the land acquisition act, 1984 as well as in the case of section 269 of the income tax act, 1961. .....
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