Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Section 60(5)(c) jurisdiction is examined in relation to a liquidator's request to protect access to a liquidation-estate asset across adjoining third-party land. The majority view treats obstruction arising after commencement of insolvency as sufficiently connected with liquidation where it impairs inspection, valuation and sale, and permits protection of a pre-existing right without creating a new one. It further addresses prescriptive easements, requiring continuous, open and peaceable use for the statutory period; recorded access and satellite imagery are discussed as supporting evidence. The dissent considers a disputed easement, including its route, dimensions and adverse use, unsuitable for summary insolvency jurisdiction and requiring civil-court determination.
Section 60(5)(c) jurisdiction is examined in relation to a liquidator's request to protect access to a liquidation-estate asset across adjoining third-party land. The majority view treats obstruction arising after commencement of insolvency as sufficiently connected with liquidation where it impairs inspection, valuation and sale, and permits protection of a pre-existing right without creating a new one. It further addresses prescriptive easements, requiring continuous, open and peaceable use for the statutory period; recorded access and satellite imagery are discussed as supporting evidence. The dissent considers a disputed easement, including its route, dimensions and adverse use, unsuitable for summary insolvency jurisdiction and requiring civil-court determination.
Note: It is a system-generated summary and is for quick reference only.