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Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Dishonour of Cheque - lack of territorial jurisdiction to try the case - The petitioners on receipt of the summons from the Court had participated in the trial cross examined the complainant and also marshalled their witnesses. At the fag end of the trial, he had filed the petition to dismiss the complaint on the ground of lack of jurisdiction. - The trial Court had considered the law and facts, balancing the interest of either side with reasoning had dismissed the petition - the order of the trial Court is well based on law and fact and to be confirmed. - HC
Dishonour of Cheque - lack of territorial jurisdiction to try the case - The petitioners on receipt of the summons from the Court had participated in the trial cross examined the complainant and also marshalled their witnesses. At the fag end of the trial, he had filed the petition to dismiss the complaint on the ground of lack of jurisdiction. - The trial Court had considered the law and facts, balancing the interest of either side with reasoning had dismissed the petition - the order of the trial Court is well based on law and fact and to be confirmed. - HC
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