Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
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The appellants alleged breach of natural justice due to non-supply of relied-upon documents and lack of effective hearing, but the record showed all seized and relied documents were supplied under acknowledgment and notices were ignored, indicating deliberate non-cooperation; the adjudication was therefore sustained. Confiscation of seized Indian currency was upheld as the appellants failed to explain its source. Separate penalties for contraventions of ss. 3(a), 3(b), 3(d) and 4 were held permissible under s. 13(1)-(2), but the cumulative penalty on each appellant was reduced in the interest of justice, with prior pre-deposit adjusted against the reduced penalty. - AT
The appellants alleged breach of natural justice due to non-supply of relied-upon documents and lack of effective hearing, but the record showed all seized and relied documents were supplied under acknowledgment and notices were ignored, indicating deliberate non-cooperation; the adjudication was therefore sustained. Confiscation of seized Indian currency was upheld as the appellants failed to explain its source. Separate penalties for contraventions of ss. 3(a), 3(b), 3(d) and 4 were held permissible under s. 13(1)-(2), but the cumulative penalty on each appellant was reduced in the interest of justice, with prior pre-deposit adjusted against the reduced penalty. - AT
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