Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
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Goods seized under the Customs Act remain within the statutory confiscation and penalty adjudication framework where prior sanction has not been obtained and cognizance of a Customs offence has not been taken. The proper officer's special power to grant provisional release pending adjudication cannot be displaced through the general criminal-law power to release property on zimma. Consequently, a Sessions Court lacks jurisdiction to order release of seized areca nuts on zimma in those circumstances, and the release order was set aside.
Goods seized under the Customs Act remain within the statutory confiscation and penalty adjudication framework where prior sanction has not been obtained and cognizance of a Customs offence has not been taken. The proper officer's special power to grant provisional release pending adjudication cannot be displaced through the general criminal-law power to release property on zimma. Consequently, a Sessions Court lacks jurisdiction to order release of seized areca nuts on zimma in those circumstances, and the release order was set aside.
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