For the purpose of illustration, let’s assume a trader who, for exchanging his Specified Notes, deposits the same in his bank account, representing sales in the ordinary course of business. At the end of the financial year, he offers the excess of income over expenditure to tax. During the course of the assessment proceedings it is for the AO to establish that the said deposits represents income from undisclosed sources. The judgments of the Supreme Court on the subject matter during previous demonetization drives can be referred to. A three-judge bench of the Supreme Court in Srilekha Banerjee and Ors. In addition to discharging liability under the Act, the assessee has to duly consider obligations under indirect tax legislations, given the information exchange channels between various arms of the Revenue. Depending on the nature of business, the assessee may be called upon to correlate the deposits under State VAT laws, excise laws or under the Finance Act, 1994, towards service tax also. Further, assessee should be cautious while making claims of sources as loans or advances towards property transactions as sections 269SS and 269T prohibits cash transactions in excess of Rs. 20,000 for accepting or advancing loans and deposits or in relation to transfer of an immovable property, whether or not the transfer takes place. Provisions with regard to collection of tax at source under section 206C and quoting of PAN of the buyers have to be borne in mind by bullion traders who make cash sales above specified limits (bullion exceeding Rs. Rs. 2,00,000 for sale of any goods. More importantly, attention maybe drawn to section 276C which contains provisions for launching prosecution for wilful attempt to evade tax. The section has been further amended to provide for rigorous imprisonment (between six months to seven years) where the amount sought to be evaded, or tax on under-reported income exceeds Rs.
QUERY: Is Florida Statute 784.046, the statute most criminal defense attorneys know as the: ACTION BY VICTIM OF REPEAT VIOLENCE, SEXUAL VIOLENCE, OR DATING VIOLENCE FOR PROTECTIVE INJUNCTION, a civil proceeding or action? The Florida Supreme Court weighed in on that question this week in the case of Lopez v Hall. In a 4-3 decision the majority answered YES, and with that answer, opened the floodgates for attorney fees to be obtained against a losing party under certain circumstances in these kinds of cases. Most of us who dwell in the house of GJB and who have never ventured outside those protective walls to say the courthouse over at 73 West Flagler Street, have never even heard of F.S. 57.105. A favorite tool of our civil brethren, it spells out their favorite five letter word – M-O-N-E-Y. We have all had that male client walk through our office door telling us that they had just been served with a Temporary Injunction and that the allegations were all false.
Sometimes we prepare an all out defense, other times, for strategic reasons, we determine, after hearing all of the facts, that it is simply best to agree to the Injunction rather than fight it. So, we advise the client to accept the terms of the RO without admitting to any of the facts. In Lopez v. Hall, Nicole Lopez filed a Petition for protection against Sean Hall. She swore out her allegations and received a temporary injunction. Hall, through counsel, filed a Motion, pursuant to 57.105, for attorneys fees claiming that Lopez had perjured herself in her petition. Lopez eventually dropped her action. Hall sought fees in the trial court, but the trial court judge denied the request finding that 57.105 did not apply. The First DCA reversed holding that the awarding of 57.105 attorneys fees did apply. And, the Florida Supreme Court agreed. 3. When the court finds that the losing party or the losing party’s attorney “knew or should have known” that a claim or defense was “not supported by the material facts”. Make sure you read the statute carefully as there are certain other requirements in order to be successful and collect fees. Former Chief Justice Pariente wrote the dissent and she was joined by the only other female on the court (Justice Quince) as well as the current CJ Labarga. They, along with Howard Simon of the ACLU and other women’s groups are all concerned about the fallout of this opinion as it relates to protecting women from violence. We expect a bill will be filed very soon in Tallahassee in an attempt to eliminate the 57.105 tool from the war chest of men who wish to scare off women from filing these kinds of restraining orders. Coming on Monday, another post about M-O-N-E-Y as we hear from two of our favs, Judge Soto and Judge Sayfie..
Negotiable Instruments Act, 1881 – Section 138, 118(a) and 139 – Presumptions under – Rebuttable Presumption – Preponderance of probability – Standard of proof required for such rebuttal is preponderance of probabilities and not proof beyond reasonable doubt. LAXMAN & ANR . T.S. Thakur and Gyan Sudha Misra, JJ. 4. It is an admitted fact that the respondent-accused is a villager who supplied milk at the dairy of the complainant’s father in the morning and evening and his father made payment for the supply in the evening. Beyond this part, the case of the respondent-accused is that the complainant took security cheques from all the milk suppliers and used to pay the amount for one year in advance for which the milk had to be supplied. It is on this count that the respondent had issued the cheque in favour of the complainant which was merely by way of amount towards security which was meant to be encashed only if milk was not supplied. 5. The complaint-appellant, however, filed a complaint under Section 138 of the N.I.
Act before the Judicial Magistrate 1st Class, Ujjain, who while conducting the summary trial prescribed under the Act considered the material evidence on record and held the Respondent guilty of offence under Section 138 of the N.I. Act and hence recorded an order of conviction of the respondent-accused due to which he was sentenced to undergo rigorous imprisonment for one year and a fine of Rs.1,20,000/- was also imposed. The respondent-accused feeling aggrieved of the order preferred an appeal before the IXth Additional Sessions Judge, Ujjain, M.P. 11. However, the Negotiable Instruments Act incorporates two presumptions in this regard: one containing in Section 118 of the Act and other in Section 139 thereof. 12. While dealing with the aforesaid two presumptions, learned Judges of this Court in the matter of P. Venugopal vs. Madan P. Sarathi, (2009) 1 SCC 492 had been pleased to hold that under Sections 139, 118 (a) and 138 of the N.I.
Act existence of debt or other liabilities has to be proved in the first instance by the complainant but thereafter the burden of proving to the contrary shifts to the accused. 13. Applying the ratio of the aforesaid case as also the case of K.N. Beena vs. Muniyappan And Anr. 16. Consequently, we uphold the judgment and order of acquittal of the respondent passed by the High Court and hence dismissed this appeal. 3. The case set up by the accused in defence is that he is a Milk Vendor who supplied milk to the father of the complainant who runs a dairy farm. The accused claimed that according to the prevailing practice he received an advance towards the supply of milk for a period of one year and furnished security by way of a cheque for a sum of Rs.1,15,000/-. When the annual accounts between the accused-respondent and the dairy owner-father of the complainant was settled, the accused demanded the return of the cheque to him. The dairy owner, however, avoided return of cheque promising to do so some other day.
“29. In terms of Section 4 of the Evidence Act whenever it is provided by the Act that the court shall presume a fact, it shall regard such fact as proved unless and until it is disproved. 32. The standard of proof evidently is preponderance of probabilities. Inference of preponderance of probabilities can be drawn not only from the materials on record but also by reference to the circumstances upon which he relies. 5 The decision in M.S. Narayana Menon (supra) was relied upon in K. Prakashan v. P.K. “32… Standard of proof on the part of an accused and that of the prosecution a criminal case is different. 34. Furthermore, whereas prosecution must prove the guilt of an accused beyond all reasonable doubt, the standard of proof so as to prove a defence on the part of an accused is preponderance of probabilities. 45… Statute mandates raising of presumption but it stops at that. It does not say how presumption drawn should be held to have rebutted.
“22… Presumptions are rules of evidence and do not conflict with the presumption of innocence, because by the latter all that is meant is that the prosecution is obliged to prove the case against the accused beyond reasonable doubt. The obligation on the prosecution may be discharged with the help of presumptions of law or fact unless the accused adduces evidence showing the reasonable possibility of the non-existence of the presumed fact. 9. Decisions in Mahtab Singh & Anr. State of Uttar Pradesh (2009) 13 SCC 670, Subramaniam v. State of Tamil Nadu (2009) 14 SCC 415 and Vishnu Dutt Sharma v. Daya Sapra (2009) 13 SCC 729, take the same line of reasoning. 11. In the totality of the above circumstances, the High Court was perfectly justified in its conclusion that the prosecution had failed to make out a case against the accused and in acquitting him of the charges. With these observations in elucidation of the conclusion drawn by my worthy colleague, I agree that the appeal fails and be dismissed.
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The value of upholding health and safety practices in the workplace has been put in to context by a landmark employment law ruling made by the UK’s Supreme Court. The decision went in favour of the families of workers who die of asbestos-related cancer, giving them the right to compensation from employers’ insurers regardless of when the symptoms of the disease manifest themselves. The five Supreme Court justices reached the decision based on a selection of lead cases, with the outcome paving the way for thousands more families to claim compensation for the loss of their relatives. Health and safety should be the keystone of all human resources services, with the ruling demonstrating the value of workers’ health whatever the working environment. Research has found that small to medium size businesses account for 78% of all occupational injuries, and 59% of fatal accidents, so the value of having sound health and safety procedures in place for every business should not be underestimated. For smaller businesses that do not have the resources to ensure that standards are being met, human resources services can be outsourced to dedicated companies that specialise in procedures that will keep both workers and businesses safe from unnecessary risks. Employee liability insurance is a legal requirement for all businesses, but with proper measures in place the necessity for liability to be activated in the first place can be avoided to save lives and keep companies working. Copyright information This article is free for reproduction but must be reproduced in its entirety, including live links and this copyright statement must be included.
The decision of the HC comes as a relief to estranged Hindu couples who want challenge the orders, decrees or verdicts of the Family Courts. The ruling came from a full bench presided over by Justice Naresh Patil, Justice Ramesh Dhanuka and Justice Sadhana Jadhav. In 2014, another division bench headed by Justice Abhay Oka had referred the matter to a full bench, wherein the full bench was requested to deal with the legal controversy of appeal period for Hindu couples. The significance of the limitation provided by law is that once the appeal deadline ends, the divorced couple is free to remarry without the fear of challenge to the family court decree. Accordingly, the bench held that if an appeal is filed by any Hindu individual under the provisions of the Family Courts Act, the period of limitation prescribed under the Hindu Marriage Act (90 days) would apply. The decision of the HC comes as a relief to estranged Hindu couples who want challenge the orders, decrees or verdicts of the Family Courts.
New Panvel, Dist. Raigad. Mr. Nitin P. Dalvi for respondent. Mr. Aspi Chinoy, Senior Counsel, Amicus Curiae. Mr. Murtaza Najmi, Advocate appeared suo motu. SMT. SADHANA S. JADHAV, JJ. Court. The question was framed by the Division Bench (Coram:A. Act of 1955 were to be instituted in District Court. State as it may deem necessary. “8. Exclusion of jurisdiction and pending proceedings. “20. Act to have overriding effect. Act of 1984 or under sub-section (4) of Section 28 of the Act of 1955? 1955 are brought in the Family Court. R. S. Raghunath vs. State of Karnataka and anr. Viswanathan P. K. Vs. Sonia Kunwar Singh Bedi vs. Act of 1984 is partly procedural and partly substantial. Family Court or the Civil Court. 12. In the case of Seaford Court Estates, Ltd. Parliament have often been unfairly criticised. Savitri Pandey are required to be considered. Act in the year 2003 is required to be considered. 20 of the judgment in the case of Viswanathan P. K. vs. The dictum above can hence be relied on safely. Hindu Marriage Act and the Special Marriage Act. Sonia Kunwar Singh Bedi vs. “20. Thus, later enactment must prevail over the former. Hindu Marriage Act must prevail. 5 2015 (1) Mh.L.J. Court or the Family Court. Court Act would prevail over the Hindu Marriage Act. Sawant (supra) are by Division Benches of this Court. Laxman Tandel’s and Surekha Savant’s cases. 28(4) of the Hindu Marriage Act, is within limitation. Section 20 is required to be construed. Parliament intended and not beyond the same. Marriage Act, 1955 shall apply. 30. Reference is answered accordingly. Amicus Curiae, learned Senior Counsel Shri Aspi Chinoy.
Brett Kavanaugh’s appointment to the Supreme Court has been widely predicted to plunge the court – and American law with it – into a new conservative era. The main areas of concern include reproductive rights, LGBT rights, affirmative action, environmental regulations, criminal punishments, gun rights and voting rights. But these prognoses fail to heed some fundamental distinctions among the decisions of the Supreme Court, and may create a mistaken impression of the court’s power and the inevitable trajectory of American law. Simply put, Supreme Court rulings are often not the last word on a matter. The U.S. Supreme Court performs two primary tasks: interpretation of federal laws and interpretation of the federal Constitution. The Supreme Court has the final authority to determine what laws enacted by Congress require. But its determinations can always be reversed by Congress, which has the power to amend or repeal the laws it has passed. For example: In 1964 Congress gave employees the right to sue their employers for discrimination based on gender. In 2007, a 5-4 conservative majority read that law in a way that limited the available compensation for women suing for equal pay.
Within two years Congress responded by increasing the available compensation. The Supreme Court also has final authority to determine what the U.S. Constitution requires. It does so by deciding cases that challenge the constitutionality of federal and state laws. Generally speaking, the court either declares the law in question to be constitutional or unconstitutional. When the court declares that a law is constitutional, it effectively steps out of the way of decisions made by other branches of government. But those other branches can always change their decisions. For example, in 1990 the court ruled that Oregon’s prohibition of the use of a hallucinogenic in religious Native American ceremonies was constitutional. The ruling allowed the Oregon legislature to criminalize such use. But the Oregon legislature remained free to amend or repeal the law – which it promptly did. Within a year of the Supreme Court decision, the Oregon legislature amended its law to allow the consumption of peyote in religious ceremonies. Moreover, when the Supreme Court declares that a state law is constitutional under the U.S. Constitution, state courts are free to decide that the law is unconstitutional under their own constitutions.
For example: After the Supreme Court decided that a Georgia law criminalizing sodomy was constitutional, the Georgia courts declared the law unconstitutional under the Georgia Constitution. State constitutions can provide more rights and liberties than those protected by the federal Constitution. All 50 states have their own constitutions which are often easy to amend. And most state judges – who have the final authority over state constitutions – are elected for office, making them responsive to public opinion. Things are different when the Supreme Court declares that a law violates the U.S. When the Supreme Court declares a law unconstitutional, its ruling is the final word. Congress, state legislatures or state courts cannot make such Supreme Court decisions go away. These decisions can be overridden only by a constitutional amendment – which, at the federal level, is almost impossible to attain. There have been only 17 amendments in the past 223 years.
For example, when the court declared in 2003 that a Texas statute making sodomy a crime was unconstitutional, neither the Texas legislature, nor the Texas courts, nor Congress could change or repeal that decision. Heeding this distinction – between Supreme Court decisions that are the final word on an issue and those that can be undone – is important for a fuller appraisal of Kavanaugh’s expected impact. Many of the concerns over Kavanaugh’s appointment are about potential decisions that can be reversed by the democratic process. Worries about an anti-environmentalist Supreme Court are largely concerns about the court’s statutory interpretation. That means that decisions in this area can mostly be amended or overruled through the legislative process. For instance, one central environmentalist concern with Kavanaugh is that the court will cease to defer to the decisions of the Environmental Protection Agency. But such rulings, if they occur, would be based on the court’s interpretation of federal laws. And these laws could always be amended by Congress.
But such Supreme Court rulings can be countered at the ballot box, where voters could install state lawmakers or judges who would expand abortion rights. There is an important qualification to this general rule. After all, such decisions impact the composition of the very institutions that could remedy the issue. Officials elected thanks to voter suppression or political gerrymandering are not likely to repeal such measures. Thus, Supreme Court decisions that uphold antidemocratic measures should also count as potentially irremediable. The Supreme Court wields its most significant and enduring power when it makes decisions that cannot be remedied by the democratic process. So it makes sense to pay particular attention to those kinds of decisions when examining the significance of Kavanaugh’s appointment. Liberals’ concerns over the court’s irremediable decisions are primarily about gun control, affirmative action, religious exemptions for LGBTQ anti-discrimination requirements, campaign finance regulations, and upholding laws that distort our democracy. But when it comes to these areas, it is hard to see how Kavanaugh could make a significant difference. The major turns to the right have already occurred. Since John Roberts became chief justice, the Supreme Court had already invalidated gun controls by revolutionizing Second Amendment doctrine. The Roberts Court was already the most conservative Supreme Court in many decades – even before Kavanaugh’s appointment, and also before Neil Gorsuch’s. It is worth remembering, though, that the American public is not without recourse. Many of the court’s past and future decisions can be undone at the ballot box. This article is republished from The Conversation under a Creative Commons license.