Jurisprudentiol - Wednesday's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Service Tax

Ex parte and non-speaking Pre-Deposit cum Appeal Order set aside - Pre-Deposit order passed without giving opportunity of hearing and that too without giving sufficient reasons for pre-deposit of 50% for hearing appeal - Order of Single Judge set aside and Commissioner (Appeals) directed to hear appellant and pass fresh orders. : HC

AFTER the draconian Circular dated 01.01.2013, the department initiated recovery proceedings wherever Stay was not granted even where matters were pending for reasons beyond the control of the assessee. Simultaneously, Commissioner (Appeals) called for hearing of Stay Petitions alone and proposed to dispose of (with a direction to make pre-deposit) the same. Several Pre-deposit Orders were passed in a great haste whereby partial pre-deposit was ordered without considering the merits of the case.

Income Tax

Whether a charitable trust would lose exemption if it passes on a part of own funds to another Trust to be utilised for charitable purpose - NO: HC

ASSESSEE is a Trust. It had claimed that it was governed by a Constitution dated 28.8.1948 and was dedicated to business of manufacture of sale of unani medicines for the purpose of charity. It had stated that vide declaration of the founder Wakif Mutawalli dated 10.10.1985, the original deed in respect of "khandani" or family "income" was irrevocably abolished and no "khandani" income had ever been distributed or paid. The issue before the Bench is - Whether a charitable trust would lose exemption granted if it passes some amount of its funds to another trust to be utilised for charitable purpose. And the HC verdict is NO.

NDPS

Contraband was recovered from the ‘baggage' of accused persons and not from their person -under such circumstances, no notice was required to be served or given to accused persons - In absence of prior animosity or ill-will, DRI officials were not expected to fabricate confessional statements of accused - conviction and sentence maintained: HC

CONTRADICTIONS, discrepancies and improvements highlighted by counsel do not affect the core issue of recovery of contraband from the conscious possession of the accused. These do not go to the root of the case to throw away the otherwise unimpeachable testimony of official witnesses. All the contentions raised by the appellants have been dealt with in the impugned judgment and no interference is called for.

See our Columns Wednesday for the judgements