Subject land was designated as a Panchayat Ghar however, later it was re-assigned for residential use and allotments were made to allottees including appellants (writ petitioners in High Court)u/s.122-C, Uttar Pradesh Zamindari Abolition and Land ReformsAct. Proceedings for cancellation of the allotments were initiated based on the report of the Lekhpal which was undisputedly after13 years from the date of allotment. Since, there is no limitation fixed for initiation of the proceedings under the aforesaid Act,whether such initiation of the proceedings can be at any length of time or at any point of time where no limitation is prescribed.Whether any fraud was committed by the writ petitioners or was attributed to them under the show cause notices.

Held: This Court had an occasion to consider similar issue namely
the exercise of suo moto power u/sub-section (4) of s.50-B of Andhra
Pradesh (Telangana Area) Tenancy and Agriculture Lands Act, 1950
in Ibrahimpatnam Taluk Vyavasaya Coolie Sangham v. K. Suresh
Reddy [2003] Supp. 2 SCR 698, wherein it was held that suo moto
power should be exercised within a reasonable period even in case of
fraud and within a reasonable time from the date of discovery of fraud
and it depends on facts and circumstances of each case – Further,
in sub-section (4) of s.50-B, AP Act, the expression “the collector
may, suo moto at any time;” is occurring while such expression is
conspicuously absent in sub-section (6) of s.122-(C) of UPZALR

Act – Furthermore, the report or the communication of the Lekhpal
forwarded to the Tehsildar does not even suggest or indicate any
fraud having occurred or alleged against writ petitioners – However,
the Tehsildar in the report submitted to the District Magistrate, on
the basis of certain presumed irregularities concluded that allotment
was irregular and approval of allotment was on the basis of forged
signature of Sub-District Magistrate – Although, the basis of such
conclusion namely signature of the Sub-District Magistrate having
been forged was not specified – No allegation of whatsoever nature
was attributed to the allottees of they having forged the signature/s
– In the facts and circumstances of the present case, no fraud was
attributed to the writ petitioners in show cause notices – Impugned
order of the High Court; the order passed by the Additional Collector
which held that proceedings for cancellation could be started at any
time as well as the order passed by the Additional Commissioner,
(Administration) Moradabad Division are unsustainable and set
aside. [Paras 13, 15-17, 19]

[2024] 6 S.C.R. 287 : 2024 INSC 430

Matter pertains to the right of the legal heir of Hindu widow to enforceher right of succession in the unpartitioned Joint Hindu Familyproperty by virtue of s. 14(1) of the Hindu Succession Act, 1956.

Hindu Succession Act, 1956 – s.14(1) – Property of a female
Hindu to be her absolute property – Right of the legal heir
of Hindu widow to enforce her right of succession in the
unpartitioned joint hindu family property by virtue of s.14(1),
when neither the widow nor her legal heir in possession of
the suit land:
Held: For establishing full ownership on the undivided joint family
estate u/s. 14(1), the Hindu female must not only be possessed
of the property but she must have acquired the property and such
acquisition must be either by way of inheritance or devise, or at
a partition or in lieu of maintenance or arrears of maintenance
or by gift or be her own skill or exertion, or by purchase or by
prescription – On going through the pleadings in the Revenue
suit for partition filed by legal heir, it is clear that that the widow
or the legal heir himself were never in possession of the suit
property – As a matter of fact, the suit was filed by pleading that
the suit property was a joint Hindu family property and appellantbeneficiary of the unpartitioned estate by way of Will, had consented
to give half share of the suit property to the legal heir on his
demand – This assertion was denied by appellant – Widow was
never in possession of the suit property because the civil suit
was filed by her claiming the relief of title as well as possession
and the same was dismissed and she was held only entitled to
receive maintenance from the undivided estate – This finding of
the civil Court was never challenged – Since, widow was never
in possession of the suit property, as a necessary corollary the

Revenue suit for partition claiming absolute ownership u/s. 14(1)
could not be maintained by her adopted son, plaintiff by virtue
of inheritance – Thus, the impugned judgments restoring the
judgment and decree of the Revenue Court that the plaintiff being
the sole legal heir of the widow has coparcenary rights over the
lands belonging to widow’s husband, cannot be sustained and
are set aside

[2024] 6 S.C.R. 298 : 2024 INSC 428

The new provision of 498A in BNS ?

THE BHARATIYA NYAYA SANHITA, 2023 has section 85 and 86 which are corresponding to the old Indian Penal Code.

The same is reproduced here for speedy reference :

  1. Whoever, being the husband or the relative of the husband of a woman, subjects
    such woman to cruelty shall be punished with imprisonment for a term which may extend to three years and shall also be liable to fine.
  2. For the purposes of section 85, “cruelty” means—
    (a) any wilful conduct which is of such a nature as is likely to drive the woman
    to commit suicide or to cause grave injury or danger to life, limb or health (whether mental or physical) of the woman; or
    (b) harassment of the woman where such harassment is with a view to coercing
    her or any person related to her to meet any unlawful demand for any property or valuable security or is on account of failure by her or any person related to her to meet such demand.

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  • Domestic Violence: Ensuring a fair and equitable trial on false cases and ensuring justice where Domestic Violence cannot be condoned.
  • Interim Maintenance: Negotiating appropriate Interim maintenance agreements and/or seeking/disputing in the Court of Law.
  • Child Custody and Support: Advocating for clients’ best interests in child custody arrangements and securing fair child support.
  • High-Net-Worth Divorce: Handling complex financial issues in high-asset divorces.
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Faria & Co. believes in open communication and building strong relationships with their clients. They take the time to understand each client’s unique needs and goals, and they develop personalized legal strategies to achieve them.

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Online Registration of Leave and License Agreement?

Leave and License Agreement can be registered Online as well as Offline.

In Online, there is a prescribed format of the Government which almost has all the basic required clauses of the Leave and License Agreement with a provision to add some more so required by the Parties.

In Online, you can sit home or office and let your Agent authenticate the parties through Biometric verification via Aadhar and it will be submitted to the Registrar.

In Offline, you can register your own comprehensive Leave and License Agreement by remaining physically present before the Registrar.

Both Online and Offline Agreement have same effect of registration and enforceable before the Courts.

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Cost of registration of Leave and License Agreement?

The cost of Leave and License Agreement incurs of Stamp Duty and Registration charges payable to the Government. This is calculated on the basis of your License Fees (Rent) and Deposit amount.

Fees charges by the Agent / Service Provider for carrying out this registration process is between range of Rs.1,500 to Rs.3,000/-.

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Is registration of Leave and License Agreement compulsory ?

It is absolutely compulsory to register your Leave and License Agreement.

In fact, it is for the benefit of the Owner to register this Leave and License Agreement.

If you do not register the Leave and License Agreement then you loose the benefit of quickly vacating the Licensee (Tenant) and seek damages and compensation from him/her/them.

Thus, it is absolutely necessary to register the Leave and License and same is for the benefit of the parties.

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Name Change issue in Passport?

If your name or your parents name are different in supporting documents then you have two remedies as follows:

  1. Publish the Name Change in Gazette.

How to publish name change in Gazette (Click Here).

  1. Publish the Name Change in two NewsPapers. (WhatsApp for more)
  2. Take the above to the Passport Officer and you are done.

We hope this Post was of some help to you.

Electricity Company Loses Tax Dispute Over Government Grants and Subsidies

Supreme Court of IndiaWrit Petition (Civil) No. 1613 of 1992

Facts of the Case

The case involved a dispute between an electricity company and the Income Tax Appellate Tribunal over the deductibility of government grants and subsidies from taxable income. The company had received grants and subsidies from the government to help develop its infrastructure. The company deducted these grants and subsidies from its taxable income. The tax authority ruled that the company should not have deducted the grants and subsidies. The company appealed the decision to the Tribunal. The Tribunal upheld the tax authority’s decision.

Issue

The issue before the Supreme Court was whether the company was entitled to deduct the government grants and subsidies from its taxable income.

Supreme Court’s Decision

The Supreme Court held that the company was not entitled to deduct the government grants and subsidies from its taxable income. The Court found that the grants and subsidies were not revenue receipts but were capital receipts. Capital receipts are not deductible from taxable income.

Reasoning

The Supreme Court reasoned that the grants and subsidies were given to the company to help it develop its infrastructure. The infrastructure was a capital asset of the company. Capital assets are not deductible from taxable income. The Court also found that the grants and subsidies were not revenue receipts because they were not given to the company in exchange for goods or services.

Conclusion

The Supreme Court’s decision in this case is important because it clarifies the law on the deductibility of government grants and subsidies from taxable income. The decision is also important because it has implications for other types of capital receipts, such as loans and contributions.