Sikkim High Court Asks State Govt To Inspect All Companies To Check For Discharge Of Effluents Into Rivers

The Sikkim High Court has asked the State Government to carry out periodic inspection of all companies including the existing pharmaceutical companies within the State, to find out whether they are still actually discharging effluents or not.The division bench of Chief Justice Biswanath Somadder and Justice Meenakshi Madan Rai was hearing a PIL regarding discharge of effluents by pharma...

Assessee Entitled To Refund Of Unutilized ITC Claimed On Closure Of Business: Sikkim High Court

The Sikkim High Court stated that the assessee is entitled to the refund of unutilized ITC claimed on the closure of business. The Bench of Justice Meenakshi Madan Rai was addressing the issue of whether the refund of ITC under Section 49(6) of the CGST Act is only limited to companies carved out under Section 54(3) of the CGST Act or does every registered company have a right to...

S.29A Of Arbitration Act As Amended By 2019 Amendment Governs All Pending Arbitrations After Coming Into Force: Sikkim High Court

The Sikkim High Court bench of Justices Bhaskar Raj Pradhan and Biswanath Somadderhas held that section 29A, as amended by the 2019 Amendment, shall apply to all arbitration proceedings that were pending at the time the amendment came into force. Brief Facts: The present appeal has been filed under section 37 of the Arbitration and Conciliation Act, 1996 (Arbitration Act) against...

Expansion Of Definition Of 'Sikkimese' In S.10(26AAA) Of Income Tax Act Doesn't Affect Rights Of Indigenous People: Sikkim High Court

The Sikkim High Court has upheld the constitutional validity of the definition 'Sikkimese' under the Income Tax Act, which was slightly expanded by way of an amendment in terms of the Finance Act, 2023.A division bench of Chief Justice Biswanath Somadder and Justice Meenakshi Madan Rai upheld the vires of Explanation (v) contained under clause (26AAA) of section 10 of the Income Tax Act,...

No Requirement To Establish Death Was Due To Wrongful Act Of Vehicle Owner In Claim U/S 163A Of Motor Vehicles Act: Sikkim High Court

The Sikkim High Court recently dismissed an appeal filed by an insurance company contending that the accident was the result of vis major and beyond human control and therefore the said company is not liable to pay the compensation to the claimant, on the ground that in a claim for compensation under of Section 163A(1) of the said Act the claimant is not required to plead or establish that...

Governor Has Discretion To Not Consult With Public Service Commission Under Sikkim Government Servants' (Discipline & Appeal) Rules, 1985: Sikkim High Court

Sikkim High Court: A single judge bench of Justice Bhaskar Raj Pradhan quashed a government order withdrawing retirement benefits of a dismissed government officer. It held that the procedure under Rule 11 of the Sikkim Government Servants' (Discipline & Appeal) Rules, 1985 (“Discipline & Appeal Rules”) was not followed. It explained that the government cannot modify a...

Arbitration Agreement Remains Valid Even If Underlying Contract Is Terminated: Sikkim High Court

The Sikkim High Court bench of Chief Justice Biswanath Somadder and Justice Bhaskar Raj Pradhan affirmed that it is well settled that if the contract containing arbitration clause is rendered invalid or void, it does not affect the arbitration agreement. The arbitration agreement would continue to exist and the validity of which will be decided by the Arbitral Tribunal under section 16...

Adult Sexual Predators Ought Not To Be Afforded Leeway By Micro Analysis Of Child Victim's Testimony: Sikkim High Court

The Sikkim High Court recently set aside the judgment of a Trial Court by which it acquitted a person charged with Sections 9(m) and 9(n) of POCSO Act and Section 354 of IPC on the ground that Trial Court was in error in acquitting the accused despite the unwavering evidence of the child victim on record and her evidence being wholly trustworthy.The single judge bench of Justice Meenakshi...

S.11A Central Excise Act | Revenue Can't Recover Refunded Cess Merely Because SC Judgment Permitting Refund Was Later Overruled: Sikkim HC

The Sikkim High Court recently criticized the Siliguri GST and Excise Commissionerate for seeking to recover the cess refunded to the claimants in terms of Supreme Court's judgment in M/s SRD Nutrients (P) Limited vs. CCE, (2018), on the basis of a subsequent judgment overruling it. The Apex Court in M/s SRD Nutrients (supra) had held that when payment of Excise Duty is exempt under...

Sikkim High Court Holds Full Court Reference To Condole Demise Of Former Acting Chief Justice Malay Sengupta

The Sikkim High Court held a Full Court Reference to condole the demise of Justice Malay Sengupta, former Acting Chief Justice of the High Court.Justice Malay Sengupta, who served as a Judge to both Calcutta and Sikkim High Courts, had passed away on September 05.Before his elevation as High Court Judge in 1995, he held important positions of Senior Law Officer, Metro Railway, Kolkata...

Sikkim High Court Upholds Conviction Of 24-Yr-Old For Committing Rape On His Grandmother

The Sikkim High Court has upheld the conviction of a twenty-four-year-old man under Sections 376(2)(f) (committing rape against a relative), 376(2)(n) (committing rape repeatedly on the same woman) and 506 (criminal intimidation) of IPC for committing rape upon his maternal grandmother, aged about eighty years.The division bench of Justice Meenakshi Madan Rai and Justice Bhaskar Raj...

[O 14 R 2 CPC] Trial Court Can't Decide Question Of Limitation As Preliminary Issue If It Involves Mixed Question Of Facts & Law: Sikkim HC

The Sikkim High Court has held that examination of the issue of limitation by the Trial Court as a preliminary issue in an application under Order XIV Rule 2 of the Code of Civil Procedure, 1908 (CPC) is erroneous, if the issue of limitation contains a mixed question of facts and law. The Trial Court can examine preliminary issue only pertaining to issue of law, it held.Justice Bhaskar...