A Division Bench of Delhi High Court (Delhi HC) has upheld the order passed by the Single Judge holding that services rendered by advocates are professional activities and cannot be taxed under the category of business establishment or professional establishment. The Delhi HC was dealing with issue of levy of property tax on the premises which was used as a law office. Delhi HC while noting that rule of strict interpretation applies for taxation statute has held that “insofar as the statute has not included “professional activity” of lawyers as “commercial activity” the former cannot be put to tax.”
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Children not expected to have sense of chronology; cannot be a ground to discredit victim’s testimony: POCSO Court (Mumbai)
A POCSO Court in Mumbai convicted the accused on charges of sexual assault under the Prevention of Children from Sexual Offences Act, 2012 (POCSO), dismissing the challenge to the victim’s testimony where she was unable to remember specific dates of offence. During trial, the victim could not describe sodomy but the judge relied on medical evidence to conclude the commission of the offence. Further, the victim has stoutly denied the suggestions put to her, during cross-examination, that no such incident occurred; and her testimony inspired confidence to base the conviction upon it.
Caste of a person is irrelevant for his appointment as a temple priest: Mad. HC
The Mad. High Court (Mad. HC), dealing with the validity of advertisement for appointment of Archakas/Sthanikam (temple priest), at a temple in Salem, held that any person belonging to any caste or creed can be appointed as an Archaka provided he is a well-versed and an accomplished person in the Agamas and rituals necessary to be performed in a temple.
“Untouchability” not merely caste based but also includes all forms of social ostracism and exclusion: Mad. HC
The Madras High Court (Mad. HC) in a petition alleging discriminatory action by a Senior Advocate of Madras Bar Association (MBA), denying a non-member from using water filter kept in the premises of MBA’s hall, noted that it is a case of class discrimination and therefore, is within the ambit of untouchability. Further, the Mad. HC held that broad reading of Article 17 of the Constitution makes it inclusive of all forms of untouchability and what needs to be considered is that whether the practice was one of social subordination, exclusion, and segregation to be falling within the ambit of untouchability.
CCI dismisses allegation against LG for abuse of dominance in the VRF/HVAC air conditioners market
The Competition Commission of India (CCI) has dismissed allegations against LG Electronics India Pvt. Ltd. (LG) for abuse of dominance in the “market for manufacture and sale of Variable Refrigerant Flow (VRF) Heating, Ventilation and Air Conditioning (HVAC) Air conditioners in India.” It was alleged that LG refused to allow the Informant to install its Hybrid Thermal Solar panels, on LG’s air conditioning units, which when installed reduces the electricity consumption by 30-40%. CCI noted that LG does not have a dominant position based on the fact “that there are many VRF/VRV HVAC air conditioner manufacturers and suppliers in India” and LG merely has 16% market share in the relevant market.
Supreme Court does not promote live-in relationships: Allahabad High Court
The Allahabad High Court dismissing a writ petition, to give protection to an inter-faith live-in couple from their families, held that the writ jurisdiction is an extraordinary jurisdiction not made to resolve disputes between two private parties. The Court further stated “Law traditionally has been biased in favour of marriage. It reserves many rights and privileges to married persons to preserve and encourage the institution of marriage. The Supreme Court is simply accepting a social reality and it has no intention to unravel the fabric of Indian family life.”
Spouse who is a home maker is entitled to equal share in assets purchased by her husband: Madras High Court
The Madras High Court, while recognising the contribution made by a wife to facilitate her husband to purchase the property by performing multiple tasks as a home maker, observed that, “In my view, if the acquisition of assets is made by joint contribution (directly or indirectly) of both the spouses for the welfare of the family, certainly, both are entitled to equal share.”
Benefit under Probation of Offenders Act is not applicable in POCSO Act cases: Calcutta High Court
The Calcutta High Court (HC), while adjudicating a criminal appeal, observed that the benefit under the Probation of Offenders Act, 1958 (1958 Act) will not be applicable in cases where a specific law enacted after it, prescribes a mandatory minimum sentence. While the accused was in his teens during the commission of the offence and has no criminal antecedent, the HC dismissed the appeal since the 1958 Act cannot be applied in derogation of the Protection of Children from Sexual Offences Act, 2012.
French competition authority imposed €174,000 fine on three construction companies for cartelisation
The competition authority of France imposed fines of €174,000 on three construction companies for their involvement in exchange of price sensitive information in relation to renovation and restoration of roofs and frameworks of heritage buildings. The authority opined that the practices contributed in distorting the competitive tendering process resulting in increased budget for restoration which was borne directly by the local authorities.
Onus to prove ‘workman’ status lies with the employee, not the management: GHC
The Gauhati High Court (GHC), setting aside the Labour Court’s ex-parte order, which had reversed the internal disciplinary committee’s decision to terminate an employee accused of involvement in financial irregularities, held that the burden to prove that the employee is a workman for the purpose of section 2 (s) of the Industrial Disputes Act, 1947 would be upon the employee and not the management.