Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Jurisdiction of civil court u/s 34 of SARFAESI Act was in question. Suit for declaration and permanent prohibitory injunction was rejected by lower courts under Order VII, Rule 11 CPC. For second appeal u/s 100 CPC, existence of substantial question of law is sine qua non. Section 100 mandates precise statement of substantial question of law and High Court to formulate the same. Entertaining appeal without framing substantial question would be illegal. Substantial question must emerge from sustainable findings of fact and be necessary for just decision. No new point can be raised unless it goes to root of matter. Section 34 bars civil court's jurisdiction over matters within DRT's purview and prohibits injunction against actions under SARFAESI Act. Mere use of word "fraud" without particulars as per Order 6 Rule 4 CPC cannot confer jurisdiction. Lower courts rightly rejected plaint under Order 7 Rule 11 CPC. No substantial question of law involved. Appeal dismissed.
Jurisdiction of civil court u/s 34 of SARFAESI Act was in question. Suit for declaration and permanent prohibitory injunction was rejected by lower courts under Order VII, Rule 11 CPC. For second appeal u/s 100 CPC, existence of substantial question of law is sine qua non. Section 100 mandates precise statement of substantial question of law and High Court to formulate the same. Entertaining appeal without framing substantial question would be illegal. Substantial question must emerge from sustainable findings of fact and be necessary for just decision. No new point can be raised unless it goes to root of matter. Section 34 bars civil court's jurisdiction over matters within DRT's purview and prohibits injunction against actions under SARFAESI Act. Mere use of word "fraud" without particulars as per Order 6 Rule 4 CPC cannot confer jurisdiction. Lower courts rightly rejected plaint under Order 7 Rule 11 CPC. No substantial question of law involved. Appeal dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
