Mr. Mukesh Kumar Kaparuwan, Advocate for the petitioner.

2. Mr. Mohit Maulekhi, Brief Holder for the State.

3. The petitioner is a proprietorship firm registered under the provisions of Uttarakhand Goods and Service Tax Act, 2017 (hereinafter to be referred to as 'the Act'). The petitioner is a contractor under the category of work contract and services. The petitioner's company was issued a notice under Section 61 of the Act on 25.10.2023 for scrutiny and assessment of the petitioner's business and the returns submitted by it.

2. Petitioner is defendant in Original Suit No.27 of 2014 (now re-numbered as Civil Suit No.06 of 2023) filed by respondent in the Court of Civil Judge (Junior Division), Haldwani, District Nainital. The said suit was, thereafter, transferred to the Court of Senior Civil Judge, Haldwani, District Nainital, on account of higher valuation of the suit property. Respondent filed the said suit for eviction against the petitioner contending that petitioner's status was that of a licensee qua the property in question and since the license has been terminated, therefore, he has no authority to continue in possession thereof. Petitioner filed an application under Order 7 Rule 11 C.P.C. in the said suit contending that the suit is barred by Section 331 of U.P.Z.A. & L.R. Act. The said application has been rejected by learned trial Court vide order dated 05.12.2023. Petitioner challenged the said order in Civil Revision No. 01 of 2024. His Revision Petition too has been dismissed by learned First Additional District Judge, Haldwani, District Nainital vide judgment dated 24.09.2024. Thus, feeling aggrieved, petitioner has approached this Court.

Mr. Pavan Kumar Nath, Advocate for the petitioner.

2. Mr. Hari Mohan Bhatia, Advocate for the respondents.

3. Petitioner has impugned order dated 23.09.2024 issued by respondent no.2 (annexure no.4), passed under Section 271 AAC(1) of the Income Tax Act, 1961 (hereinafter referred to as "Act of 1961").

4. It is submitted by learned counsel for the petitioner that husband of the petitioner was employed with Van Vikas Nigam, who expired while still in service on 15.01.2018 leaving behind the petitioner and other legal heirs. The death benefits of the deceased husband of the petitioner to the tune of ₹24,00,000/- were transferred to the account of the petitioner. On receipt of ₹24,00,000/- in the account of the petitioner the income skipping assessment was undertaken by the respondent-Department on 11.03.2024 and a tax liability of ₹39,00,000/- inclusive of interest was imposed upon the petitioner. This order was passed under Sections 147/144/144-B of the Act of 1961. Feeling aggrieved by the said order, the petitioner has preferred an appeal on 12.09.2024 before Joint Commissioner (Appeals).

R.SAKTHIVEL, J.

This Common Judgment will govern the following Civil Miscellaneous Appeals filed assailing the ‘Award dated January 24, 2019, passed in M.C.O.P.No.140 of 2016’ [henceforth ‘impugned Award’], by the ‘Motor Accident Claims Tribunal at Ariyalur (Chief Judicial Magistrate)’ [henceforth ‘Tribunal’]:

(i) C.M.A.No.3927 of 2019 filed by the petitioner seeking enhancement of compensation,

(ii) C.M.A.No.3204 of 2019 filed by the first respondent praying to set aside the impugned Award,

R.SAKTHIVEL, J.

This Common Judgment will govern the following Civil Miscellaneous Appeals filed assailing the ‘Award dated January 24, 2019, passed in M.C.O.P.No.140 of 2016’ [henceforth ‘impugned Award’], by the ‘Motor Accident Claims Tribunal at Ariyalur (Chief Judicial Magistrate)’ [henceforth ‘Tribunal’]:

(i) C.M.A.No.3927 of 2019 filed by the petitioner seeking enhancement of compensation,

(ii) C.M.A.No.3204 of 2019 filed by the first respondent praying to set aside the impugned Award,

R.SAKTHIVEL, J.

These two Civil Miscellaneous Appeals are arising out of the ‘Award dated October 31, 2019, passed in M.C.O.P.No.7252 of 2016’ ['impugned Award' for short] by the 'Special Sub Judge – II, Motor Accidents Claims Tribunal, Court of Small Causes, Chennai' ['Tribunal' for short]. The petitioner in the aforesaid Original Petition has filed C.M.A. No.1406 of 2023 seeking enhancement of compensation. The second respondent / Insurance Company has filed C.M.A. No.855 of 2022 praying to set aside the impugned Award. This Common Judgment will now dispose of both these Civil Miscellaneous Appeals.

The Criminal Revision is directed against the order passed in Crl.M.P.No.5785 of 2022 in C.C.No.224 of 2024 dated 25.03.2024 on the file of the Judicial Magistrate Court, Tirumangalam.

2. On the basis of the complaint lodged by the second respondent, FIR came to be registered in Crime No.41 of 2022 against 9 persons including the petitioner for the alleged offences under Sections 147,148, 294(b), 323, 324 and 506(2) IPC and Section 4 of TN Prohibition of Harassment of Women Act, 2002. The first respondent, after completing the investigation, has filed a final report against 8 persons and also filed a report deleting the petitioner/9th accused from the above case before the jurisdictional Court. The learned Magistrate, after receipt of the charge sheet as well as the deletion report, has issued notice to the second respondent. The second respondent has entered into appearance and filed a https://www.mhc.tn.gov.in/judis protest petition in Crl.M.P.No.5785 of 2022 and the learned Magistrate, after enquiry, has passed the impugned order dated 25.03.2024 by holding that there existed prima facie case against the petitioner and ordered for issuance of summons to all the accused including the petitioner. Aggrieved by the order adding the petitioner as one of the accused and for issuance of summons, the present revision came to be filed.

SEBI and Joint Registrar of Cooperative Societies have not filed their reports.

2. Investigating Officer is directed to communicate this order to the officer concerned of SEBI as well as Mr. P. K. Dutta, learned Advocate who ordinarily represents SEBI as well as the Joint Registrar of Cooperative Societies for due compliance.

3. Let the matters appear on 25.11.2024.

4. Interim order passed earlier shall continue for a period of four weeks from date or until further orders, whichever is earlier. (Ajay Kumar Gupta, J.) (Joymalya Bagchi, J.)

Heard learned Advocates for both the parties.

2. We have considered the materials on record. The dispute arose out of a commercial transaction. Mere failure to comply with the terms of a commercial arrangement per se would not attract the ingredients of the alleged offence. Under such circumstances, we are of the opinion though custodial interrogation of the accused/petitioner is not necessary and he may be granted anticipatory bail, he requires to cooperate with the investigation.

Nobody appears for the petitioner.

2. Accordingly, the application for anticipatory bail is dismissed for default.

(Ajay Kumar Gupta, J.) (Joymalya Bagchi, J.) Signed By : ARUP KUMAR DAS High Court of Calcutta 12 th of November 2024 03:58:09 PM

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అల్లు అర్జున్ కెరీర్ లో బిగ్గెస్ట్ హిట్ గా నిలిచిన చిత్రం 'అల.. వైకుంఠపురములో..' అలాగే త్రివిక్రమ్ కెరీర్ ని కూడా మరొక లెవెల్ కి తీసుకెళ్లిన ఈ సినిమా టాలీవుడ్ బిగ్గెస్ట్ కలెక్షన్స్ అందుకున్న టాప్ 5 సినిమాల్లో ఒకటిగా నిలిచింది. 200కోట్లకు పైగా బాక్సాఫీస్ కలెక్షన్స్ అందుకున్న ఈ కమర్షియల్ మూవీ సక్సెస్ కావడానికి

ಬೆಂಗಳೂರು, ಸೆಪ್ಟೆಂಬರ್ 22: ಕ್ರೆಡಿಟ್‌ ಕಾರ್ಡ್‌, ಮನೆ ಸಾಲ, ವಾಹನ ಸಾಲ ಹೀಗೆ ಆರ್ಥಿಕ ನೆರವು ನೀಡುವ ಯಾವುದೇ ಹಣಕಾಸು ಸಂಸ್ಥೆಯು ವ್ಯಕ್ತಿಯ ಸಾಲ ಭರಿಸುವ ಸಾಮರ್ಥ್ಯ ನೋಡುವುದು ಸಾಮಾನ್ಯ. ಸಿಬಿಲ್ ಸ್ಕೋರ್ ಎಂದರೆ ಕ್ರೆಡಿಟ್ ಮಾಹಿತಿಯ ಒಂದು ಅಂಕೆ, ಇದು ನಿಮ್ಮ ಸಾಲಗಳ ಪಾವತಿ ಸಾಮರ್ಥ್ಯವನ್ನು ತೋರಿಸುತ್ತದೆ. ಇದನ್ನು 300 ರಿಂದ 900 ರವರೆಗೆ ಅಂಕಗಳ

ಬೆಂಗಳೂರು, ಸೆಪ್ಟಂಬರ್ 25: ಕೇಂದ್ರ ಸರ್ಕಾರದ ಪ್ರಮುಖ ಆರೋಗ್ಯ ವಿಮಾ ಯೋಜನೆಯಾದ ಆಯುಷ್ಮಾನ್ ಭಾರತ್ ಪ್ರಧಾನ ಮಂತ್ರಿ ಜನ ಆರೋಗ್ಯ ಯೋಜನೆ (AB-PMJAY)ಯನ್ನು 70 ಮತ್ತು ಅದಕ್ಕಿಂತ ಹೆಚ್ಚಿನ ವಯಸ್ಸಿನ ಹಿರಿಯ ನಾಗರಿಕರಿಗೆ ಅನುಕೂಲವಾಗುವಂತೆ ಇತ್ತೀಚೆಗೆ ಸರ್ಕಾರ ವಿಸ್ತರಿಸಿದೆ. ಈ ಯೋಜನೆಯು ಆರ್ಥಿಕ ದುರ್ಬಲವಿರುವ ವಯೋವೃದ್ದ ನಾಗರಿಕರಿಗೆ ಆರ್ಥಿಕ ಭದ್ರತೆ ಮತ್ತು ಗುಣಮಟ್ಟದ ಸೇವೆಗಳನ್ನು ನೀಡುವ ಗುರಿಯನ್ನು

ಬೆಂಗಳೂರು, ಸೆಪ್ಟೆಂಬರ್ 25: ಇಂದಿನ ಬಹಳಷ್ಟು ಮಕ್ಕಳು ತಮ್ಮ ಹೆತ್ತವರ, ಪೋಷಕರಿಗಿಂತ ಭಿನ್ನವಾದ ಅಭಿಪ್ರಾಯಗಳನ್ನು ಹೊಂದಿರುತ್ತಾರೆ. ಕೆಲವೊಮ್ಮೆ ಅದು ಬೇರೆ ಬೇರೆ ರೂಪವನ್ನೇ ತಾಳಬಹುದು. ಇವತ್ತಿನ ಸ್ಟೋರಿಯಲ್ಲಿ ತನ್ನ ತಂದೆಯೊಂದಿಗಿನ ಭಿನ್ನಾಭಿಪ್ರಾಯದಿಂದಾಗಿ ಕುಟುಂಬದ ವ್ಯವಹಾರ ತೊರೆದ ಈ ಕಥಾನಾಯಕ ಕಟ್ಟಿಬೆಳೆಸಿದ್ದು, 98 ಕೋಟಿ ರೂಪಾಯಿ ವಹಿವಾಟು ಇರುವ ಕಂಪನಿಯನ್ನು.! ಸಿಂಕ್ರೊನೈಸ್ಡ್ ಸಪ್ಲೈ ಸಿಸ್ಟಮ್ಸ್ ಲಿಮಿಟೆಡ್ ಸ್ಥಾಪಕರಾಗಿರುವ ಇಶಾನ್

బండ్ల గణేష్ మరోసారి సోషల్ మీడియాలో హాట్ టాపిక్ గా నిలుస్తున్నారు. గత ఎలక్షన్స్ లో బండ్ల గణేష్ ఏ విధంగా హడావుడి చేసాడో స్పెషల్ గా చెప్పనవసరం లేదు, ఇక సోషల్ మీడియాలో బండ్ల గణేష్ పై వచ్చిన ట్రోల్స్ అప్పట్లో బాగా వైరల్ అయ్యాయి. అయితే కరోనా లాక్ డౌన్ పొడగింపుపై ఇటీవల కేసీఆర్ ఇచ్చిన పిలుపుకి బండ్ల గణేష్ పాజిటివ్ కామెంట్స్ చేశారు.

প্রয়াত জাভেদ খান অমরোহী। মৃত্যুকালে তাঁর বয়স হয়েছিল ৫০। আজ মঙ্গলবার সকালে তাঁর মৃত্যু হয় বলে জানা যাচ্ছে। তাঁর অভিনয় দর্শকদের সবসময় নজর কেড়েছে! শাহরুখ খান, আমির খান, সলমন খান-সহ একাধিক অভিনেতার সঙ্গে সমানে টক্কর দিয়ে কাজ করেছেন। শুধু

জীবনের সবচেয়ে বড় ফাড়া কাটিয়ে সুস্থতার পথে বলিউড অভিনেত্রী সুস্মিতা সেন। কয়েকদিন আগে হার্ট অ্যাটাকের শিকার হয়েছিলেন অভিনেত্রী। সেই খবর তিনি নিজেই সোশ্যাল মিডিয়ায় শেয়ার করেছিলেন। খবরটি শুনেই দিশেহারা হয়ে উঠে ছিলেন ভক্তরা। অভিনেত্রী সম্প্রতি একটি লাইভ শেয়ার করে তার

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Tripura Assembly Election 2023: ത്രിപുരയിൽ ഭരണകക്ഷിയായ ബിജെപിക്കും പ്രതിപക്ഷത്തിനും കടുത്ത വെല്ലുവിളിയാണ് ടിപ്ര മോത.

AK Antony's Loyalty towards the Nehru Family: കോൺഗ്രസ് പാർട്ടിയോടും ഇന്ത്യൻ ഭരണഘടനയോടും മാത്രമാണ് തന്റെ കൂറ് എന്നായിരുന്നു എകെ ആന്റണി പറഞ്ഞിരുന്നതെങ്കിൽ, അതായിരുന്നു ഏറ്റവും മികച്ച മറുപടി.

Disruption in India Bangladesh Train Services: কোনো এক অজ্ঞাত কারণে দু'দেশের রেল যোগাযোগ পরিষেবা এখনও স্তব্ধ! ১৯ জুলাই থেকে বন্ধ কলকাতা-ঢাকা মৈত্রী এক্সপ্রেস। ২০ জুলাই থেকে বন্ধ কলকাতা-খুলনা বন্ধন এক্সপ্রেস।

Ban on Salman Rushdie’s The Satanic Verses: এখন যে কেউ চাইলে রুশদির লেখা বিতর্কিত বইটি আনিয়ে পড়তে পারেন। কোনও বই নিষিদ্ধ থাকার প্রেক্ষিতে সন্দেহ নেই এটা খুবই তাৎপর্যপূর্ণ। কলম যে সত্যিই অনেক শক্তিশালী, সেই তত্ত্বটাই যেন এতে ফের প্রতিষ্ঠিত হল। শেষমেশ সাহিত্যেরই জয়-- বিষয়টিকে এভাবেও দেখা যায়।