Facts in the Case Issues in the Case Principles Applied 1. Principle of Proportionality in Disciplinary Action 2. Rules and Regulations 3. Judicial Precedents K.K. […]
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Section 3 of X Act is inconsistent with section 4 of Y Act, Discuss the validity of X and Y Acts. HoW do you interpret the inconsistent sections of X and Y Acts.
Facts in the Case Issues in the Case Principles Applied 1. Doctrine of Repugnancy and Conflict Resolution 2. Doctrine of Implied Repeal 3. Constitutional Validity […]
A, as a supplier registered under a state law was away from country. During his absence, his servants violated the statute, which is an offence punishable under the Act. The servants were prosecuted along with A for the offence. The supplier challenges the prosecution on the ground that he was away from the country and no Mens rea can be attributed xO him for the acts of the service. The prosecution contended that the supplier was also made liable under the law. Decide.
Facts in the Case Issues in the Case Principles Applied 1. Mens Rea and Liability 2. Vicarious Liability 3. Judicial Precedents Yusuf Abdul Aziz v. […]
A makes a gift of Rs.50,000/-to his friend B The gift was made on 1-9-2009.The Income tax authorities levy Income tax on the gifted amount. The assessee challenges this levy. Decide
Facts in the Case Issues in the Case Principles Applied 1. Income Tax on Gifts – Legal Framework (As of 2009) 2. Interpretation of Taxing […]
A statutory provision is capable of bearing two interpretations. One interpretation IS fully serving the object and purpose of legislation, whereas the other interpretation is not fully serving the purpose of legislation. Which interpretation is preferable? Give reasons.
Facts in the Case Issues in the Case Principles Applied 1. Purpose or Beneficial Construction Rule 2. Rule of Harmonious and Contextual Interpretation 3. Judicial […]
If there is inconsistency between a provision of substantive law and provision of procedural law, which shall prevail over the other? How to resolve the conflict?
Facts in the Case Issues in the Case Principles Applied 1. Distinction between Substantive and Procedural Law 2. Doctrine of Harmonious Construction 3. Rule of […]
Sales of Green ginger were subjected to sales tax and it was contended that they were not so liable as they constituted *-Vegetables”, which were exempted from sales tax. The expression ‘vegetables’ is not defined in the Act. Decide whether green ginger falls within the meaning of the term ‘vegetables’ or not.
Facts in the Case Issues in the Case Principles Applied 1. Strict Interpretation of Taxing Statutes 2. Ordinary and Popular Meaning 3. Judicial Precedents State […]
The term ‘consumer’ is defined under the Consumer Protection Act. However, the problem arose as to whether a student falls within the meaning of the expression`’Consumer`, In such a case, what type of interpretation is preferable? Why?
Facts in the Case Issues in the Case Principles Applied 1. Purpose or Beneficial Construction 2. Broad and Inclusive Definition 3. Judicial Precedents Bimla Devi […]
Telegraph Act was enacted by the Parliament. Later Telephone was invented. The arise before the court as to whether the Telegraph includes telephones. What rule o interpretation do you suggest in this regard ? Refer to a decided case.
Facts in the Case Issues in the Case Principles Applied 1. Literal Rule vs. Extended Interpretation 2. Doctrine of Technological Evolution / Extended Meaning 3. […]
Under the Sales Tax Act vegetables are exempted from the levy of sales tax. A vendor is selling ‘green ginger’ along with vegetables. Sales tax is levied on the sale of ‘green ginger. The vendor claimed exemption on the ground that green ginger is a vegetable. Will he succeed? Decide in the light of principles applicable to interpretation of taxing statutes.
Facts in the Case Issues in the Case Principles Applied 1. Strict Construction of Taxing Statutes 2. Ordinary Meaning and Commercial Usage 3. Judicial Precedents […]