Jurisprudentiol- Tomorrow's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Central Excise

Department's appeal - Can Commissioner directed by Board to file appeal validly authorize Superintendent to present such appeal and, will appeal be maintainable? - Matter remanded to decide whether Superintendent filed or presented appeal: Gujarat High Court

THE Tribunal has used the terms 'file' and "Present" an appeal by equating both the terms and interchanging the same without realizing that the two terms inherently have different connotation and cannot be either equated or interchanged.

Income Tax

Income tax - intimation u/s 246 is appealable; If any assessee, under a mistake, is over-assessed, Revenue is required to assist him and ensure that only legitimate taxes are collected: Bombay HC

IT is true that there is no inherent right of appeal to any Assessee and it has to be spelt out from the words of the statute, if any, providing for an appeal. But it is an equally well settled proposition of law that, if there is a provision conferring a right of appeal, it should be read in a reasonable, practical and liberal manner.

FERA

Retracted Confession as evidence - burden is on prosecution to show that confession is voluntary in nature and not obtained as an outcome of threat, if the same is to be relied upon solely for purpose of securing a conviction: Supreme Court.

WITH a view to arrive at a finding as regards the voluntary nature of statement or otherwise of a confession which has since been retracted, the Court must bear in mind the attending circumstances which would include the time of retraction, the nature thereof, the manner in which such retraction has been made and other relevant factors. Law does not say that the accused has to prove that retraction of confession made by him was because of threat, coercion, etc. but the requirement is that it may appear to the court as such. The question of the appellant's failure to discharge the burden would arise only when the burden was on him. If the burden was on the revenue, it was for it to prove the said fact.

Just a Second please

Every Second counts - and as you celebrate the New Year Eve, be happy that this year you have a little more time to enjoy - one second to be precise - a leap second is to be added to 2008.

See our columns tomorrow for the judgements