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...
Sub-section (8) of Section 112 requires payment of an additional 20% of the disputed tax alongside the deposit required under sub-section (6) of Section 107, and no such appellate deposit was made in the matter arising from the confiscation order. The interim direction was modified to require deposit of Rs.2,00,000 before the Adjudicating Authority, upon which the vehicle must be released within one week; other conditions of the Single Judge shall remain operative until disposal of the writ petition. The contempt petition alleging disobedience was held misconceived due to non-execution of the indemnity bond and is disposed.
Sub-section (8) of Section 112 requires payment of an additional 20% of the disputed tax alongside the deposit required under sub-section (6) of Section 107, and no such appellate deposit was made in the matter arising from the confiscation order. The interim direction was modified to require deposit of Rs.2,00,000 before the Adjudicating Authority, upon which the vehicle must be released within one week; other conditions of the Single Judge shall remain operative until disposal of the writ petition. The contempt petition alleging disobedience was held misconceived due to non-execution of the indemnity bond and is disposed.
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