Jurisprudentiol– Wednesday's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.FERA/FEMA/Customs/Excise

Retracted confession can be a piece of corroborative evidence and not as the sole evidence on the basis which conviction can be ordered – Once confessional statement is retracted, burden is on the prosecution to prove that the statement was voluntary – High Court

The retracted confession alone cannot be the basis of conviction. The question as to whether the confession was voluntary or was taken under duress from any threat or coercion is required to be proved by the adjudicating authority once a plea is taken in this regard by the person alleged to have made the confession to remove the doubts and to prove that the confession was not under a threat, coercion or duress which becomes responsibility of the authority concerned to lead evidence of the officer who recorded the confession with a liberty of cross-examination to the person who made the confession and it is only thereafter a finding can be returned as to whether confession was given under duress or not.

Income Tax

Income Tax – A busy film playback singer working 16 hours a day fails to file IT Returns - 'unavoidable circumstances'? Waiver of interest – matter remanded to Chief Commissioner: Madras High Court

The petitioner MANO is a popular playback singer both in Tamil and Telugu films. Though he is a resident of Chennai, he spends most of his time in Hyderabad, where the bulk of his work lies. According to the petitioner, in the cinema industry the career span being very short and uncertain, the artists usually exert themselves to the full whenever there is demand, leaving no time for anything else.

Service Tax

Servicing of light commercial vehicles not subject to levy of service tax – CESTAT

THE appellants are engaged in the sale and service of motor vehicles, computers and spares. They are registered with service tax authorities under the category of ‘Servicing of Motor Vehicles', ‘Technical Testing and Analysis' and ‘Business Auxiliary Service'. The appellants, through their authorized service station are engaged in providing free services to the buyers of new vehicles and had recovered an amount of Rs. 24 lakhs towards cost of free services in respect of LCVs from the manufacturer, M/s TATA Motors.

See our columns Tomorrow for the judgements