Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
Determination of proceeds of crime by calculating excess excavation as wrongful gain is upheld where documentary records and statements establish quantities beyond permitted limits; appellants failed to discharge the statutory onus to show legitimate source, so disclosed returns did not displace the calculation. Property acquired with excess income is treated as proceeds of crime, and where tainted property is not traceable the value of equivalent property (including assets purchased before the offence) may be provisionally attached subject to established safeguards and tests; provisional attachments were therefore confirmed.
Determination of proceeds of crime by calculating excess excavation as wrongful gain is upheld where documentary records and statements establish quantities beyond permitted limits; appellants failed to discharge the statutory onus to show legitimate source, so disclosed returns did not displace the calculation. Property acquired with excess income is treated as proceeds of crime, and where tainted property is not traceable the value of equivalent property (including assets purchased before the offence) may be provisionally attached subject to established safeguards and tests; provisional attachments were therefore confirmed.
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