S.245C Income Tax Act Does Not Require Prior Cut-Off Date, Pending S.153A/153C Notice Sufficient For Settlement Application: Kerala HC

The Kerala High Court stated that Section 245C of Income Tax Act does not require prior cut-off date; pending 153A/153C notice sufficient for settlement application. Justices A.K. Jayasankaran Nambiar and P.M. Manoj opined that “when Section 245C does not prescribe any prior cut-off date for an assessee to satisfy the requirements for filing an application before the Interim Board...

'Decalcified Fish Scale' Import Covered Under Advance Authorisation Scheme; Customs Cannot Deny Benefit: Kerala High Court

The Kerala High Court stated that 'decalcified fish scale' import covered under advance authorization scheme; customs cannot deny benefit. The advance authorization scheme enables duty free import of inputs/raw materials required for manufacture of export goods. Justices A.K. Jayasankaran Nambiar and P.M. Manoj observed that during the period subsequent to the period covered by...

Criticizing Judiciary On Social Media Without Full Knowledge Of Issue Erodes Public Faith In Institution: Justice PB Suresh In Farewell Speech

Justice P. B. Suresh Kumar, who is set to retire from the Kerala High Court on June 30 expressed his concern over social media posts or comments criticizing the judiciary, judges or judgments without giving context or without having knowledge of the issue. The Judge observed that many at times these comments are made based on assumptions without even a basic understanding of law. The Judge expressed that such comments have the effect of eroding public trust in the institution.“Unfortunately,...

Unregistered Sale Agreements Are Admissible As Evidence In Suits For Specific Performance: Kerala High Court

The Kerala High Court has held that an unregistered agreement for sale, which is a compulsory registrable document, can be considered as evidence to prove a contract in a suit for specific performance.The Division Bench consisting of Justice Satish Ninan and P. Krishna Kumar has clarified the position of law as regards the admissibility of unregistered documents as evidence in suits for specific performance by looking into the interplay between Section 17 and Section 49 of the Registration...

"We Have Films Named After Sita & Ram, How Is Janaki A Problem?": Kerala High Court Questions CBFC's Objection To Suresh Gopi's Movie

The Kerala High Court today orally question the Central Board of Film Certification over objection to the use of name 'Janaki' in Suresh Sopi starrer 'JSK – Janaki v/s State of Kerala'.“We have cinemas issued in the name 'Seeta Aur Geeta'. Janaki is Seeta. Nothing happened. No problem. Nobody has any complaint. We have film named 'Ram Lakhan'. Nobody has any complaint. Then how come for Janaki there is a complaint?” Justice N. Nagaresh asked Deputy Solicitor General of India (DSGI) appearing for...

'Manjummel Boys' Cheating Case: Kerala High Court Grants Anticipatory Bail To Producers, Directs Them To Appear Before Police

The Kerala High Court has granted anticipatory bail to producers of Malayalam movie 'Manjummel Boys' in an alleged cheating case regarding the production of the film.Justice Bechu Kurian Thomas observed that a coordinate bench of the high court had already refused a plea for quashing the criminal proceedings. The Single Judge hearing the plea for quashing had observed that the...

Kerala High Court Reserves Order On Plea For CBI Probe Into Alleged Phone Tapping Case Involving Ex-MLA PV Anvar

The Kerala High Court has reserved its orders on the writ petition seeking CBI investigation into the alleged case of illegal phone tapping by former Nilambur MLA P.V. Anvar (13th respondent).The petitioner, who is a business man, has alleged that Anvar illegally tapped his phone to take vengeance. According to the petitioner's affidavit, the ex-MLA has tapped the telephone conversations of...

Two Contradictory GST Orders On Same Allegations Not Sustainable: Kerala High Court

The Kerala High Court has stated that two contradictory GST orders on the same allegations are not sustainable, and the second order cannot exist if the first one already dropped the proceedings. The Bench of Justice Ziyad Rahman A.A. observed that the proceedings were dropped in the first order after accepting the explanation by the assessee, yet a second order was passed on the...

Kerala High Court Introduces E-Filing Services In Jails Enabling Prisoners To Digitally File Petitions & Appeals

The Kerala High Court has introduced e-filing facility in 57 jails in the state for filing jail appeals and other petitions/applications seeking judicial remedy moved by prisoners before the High Court.Till now, the jail appeals, filed under Section 424 of the Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023, and other petitions/applications were being prepared in the paper form. Thereafter,...

Lawyer Barred From Practice For Allegedly Assaulting Woman Advocate Approaches High Court Against Bar Council's Disciplinary Action

Advocate Beyline Das, whose practice was barred by the Kerala Bar Council for allegedly assaulting a woman advocate, has moved the High Court challenging the Council's disciplinary action against him. Das, who used to practice at the courts in Trivandrum, was accused of assaulting his female junior. After the incident came to light, the State Bar Council impeded his practice till a final...

Kerala High Court Grants Escort Parole To Death Row Convict Despite Bar In Prison Rules Citing Aged Mother's 'Sinking' Health

Observing that "Justice, without the soft hand touch of humanity, compassion, and empathy is not justice", the Kerala High Court granted escort parole to a murder convict–awarded death penalty by sessions court–to meet his bedridden and ailing 93-year-old mother. Notably, Section 42 of the Kerala Prisons and the Correction Services (Management) Act and Rule 339(2) of Kerala Prisons...

'Janaki v/s State of Kerala' Referred To Revising Committee, Meeting Tomorrow: CBFC Tells High Court On Producer's Plea For Certification

Responding to the plea moved by producer of Suresh Gopi starrer 'JSK – Janaki v/s State of Kerala' over delay in the film's certification, the Central Board of Film Certification today informed the Kerala High Court that the movie has been referred to its Revising Committee, for further scrutiny.Significant to note that the film was earlier approved by CBFC's Screening Committee and it...