Stamp duty amount is paid for registration of the Conveyance / Sale Deed. The Conveyance Deed was never lodged for registration. Neither the Petitioners are lax in their approach towards seeking refund of stamp duty amount. Refund Applications of the Petitioners for refund of stamp duty stand allowed in accordance with law. State cannot unjustly enrich itself at the cost of its citizens. Failure of the transaction once shown and proven in this case entitles the Applications / Petitioners to refund of stamp duty paid once the transfer fails.
It is trite that where both, a civil remedy as well as a criminal remedy for any transaction are available, the aggrieved person can avail both the remedies. The period of 45 days under reference is not a lump sum consolidated period; it is 15 days (after service of statutory notice, to pay vide proviso (c) to Section 138 of the Act) plus 30 days (to file complaint under Section 141(1)(b) of the Act). The period of 30 days or 31 days (the provision uses the expression “one month”) is akin to the limitation period after arising of cause of action.
For transfer of membership fee, a society is precluded from charging any amount apart from the transfer fee of Rs.25,000/-. The resolution to charge the welfare fee is but a camouflage to recover more amount for transfer than permissible in accordance with the Government directive
Section 362 of CrPC: Criminal courts, as envisaged under the CrPC, are barred from altering or review their own judgments except for the exceptions which are explicitly provided by the statute, namely, correction of a clerical or an arithmetical error that might have been committed or the said power is provided under any other law for the time being in force.
Section 276C(1): Prosecution for Wilful attempt to evade tax cannot be initiated until the ITAT confirms levy of penalty. The act of the authority in continuing prosecution is in blatant disregard to their own binding circular dated 24.04.2008 and in defiance to the guidelines of the Department
Determination of alimony requires consideration of multiple factors. The husband has the capacity to pay a higher amount than that awarded by the Family Court. At the same time, the wife, although unemployed, is highly qualified and has the ability to earn and sustain herself. She is not in a state of acute economic deprivation. A balanced approach, weighing the husband's capacity and the wife's needs, must be adopted.
There is no possibility of reconciliation between the parties. They have been living separately for nearly 15 years. There is no vestige of matrimonial relationship between them, and neither party has shown any inclination to resolve their differences. Furthermore, the husband has been remarried since 05.03.2017. In these circumstances, there is no purpose in continuing the legal relationship between the parties. The marriage has irretrievably broken down.
Service of the order by registered email is a valid service and the date on which such service is made would count as the date for the purpose of limitation. If the assessee does not file an appeal before expiry of the time frame for filing appeal, he cannot file a writ petition to circumvent the limitation period.
An Advocate cannot be subjected to harassment by a search and seizure conducted at his office unless and until there is some material for the GST Department to show that the advocate himself is not merely representing his client but is also personally involved in the alleged illegality. For the said purpose, some prima facie material would have to be shown by the GST Department.