Jurisprudentiol– tomorrow's cases

By Vijay Kumar

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

Chhattisgarh State Electricity Board is not a Department of State Government so as to be eligible for exemption in respect of PCC Poles manufactured in their factories: CESTAT Larger Bench

THE dispute in these two appeals on behalf of Chhattisgarh State Electricity Board relates to eligibility for exemption under Notification No. 74/93-CE dated 28.02.1993 which provided for exemption from payment of central excise duty in respect of goods manufactured by a factory belonging to a State Government if such goods are intended for use by another Department of the State Government.

Limitation:

Limitation Act cannot be invoked for condonation of delay in filing revision application under Section 47 of Delhi Sales Act: High Court Larger Bench

The basic question to be answered is that whether the Revisional Authority exercising power under Section 47 of the Act is a court within the meaning of Section 29(2) of the Limitation Act and provisions of Sections 4 and 24 of the Limitation Act would apply in spite of the specific applicability of only the provisions of Section 4 and 12 of the Limitation Act to a petition under Section 47 of the Act.

Income Tax

Sale deeds clearly indicate that transactions entered into by willing owners to transfer land after negotiations were voluntary - Invoking Section 194LA in cases where sale deeds were executed in favour of petitioner was without jurisdiction – Writ allowed: High Court

MERE issuance of notification under Section 4(1) does not have the effect of divesting of title of the land owner. Only if there was divesting of the title of the land owner, and amounts were paid either as compensation or as enhanced compensation, it could be regarded as compulsory acquisition. In the instant case, sale deeds in this regard clearly support the contention of the petitioner that there was a voluntary transaction entered into by a willing owner to transfer land after negotiations. Hence, invoking Section 194LA in r/o cases where sale deeds were executed in favour of the petitioner was totally without jurisdiction.

See our columns tomorrow for the judgements