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This Court reversed the decision of the High Court on the ground that a special court under the Act being a sessions court,it continued to have jurisdiction to try the case for the offence u/s.376 | Precedent | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
IPC.That matter was considered u/s.465 of the Code and not relevant on the facts of this case | Precedent | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
As noticed above,in this case,the charge was that appellant committed trespass into the house of Prakashi Devi for assaulting Prakashi Devi,and assaulted the said Prakashi Devi and outraged her modesty | Ratio of the decision | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
The accused concentrated his cross-examination with reference to the said charge and elicited answers showing that he did not assault or outrage the modesty of Prakashi Devi | Ratio of the decision | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
He did not try to challenge the evidence let in to show that he had tried to outrage the modesty of Sheela Devi,as he was not charged with such an offence | Ratio of the decision | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
The evidence of PW-1 and PW-2 was that the appellant did not touch or tease or abuse Prakashi Devi | Ratio of the decision | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
Their evidence was that he touched/caught the hand of Sheela Devi and when she raised an alarm he ran away | Ratio of the decision | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
When the charge was that the accused attempted to commit trespass into the house of Prakashi Devi with intent to outrage the modesty of Prakashi Devi,the conclusion of the appellate court and the High Court that there was no failure of justice if he is punished for the offence of having assaulted Sheela Devi and outraging her modesty,is opposed to principles of fair play and natural justice embodied in sections 211,212,215 and 464 of the Code | Ratio of the decision | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
When the accused is charged with having entered the house of Prakashi Devi and assaulted the said Prakashi Devi with intent to outrage her modesty and when the accused defended himself in regard to the said charge and concentrated on proving that the said charges were not true,he cannot be convicted for having assaulted and outraging the modesty of someone else,namely Sheela Devi | Ratio of the decision | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
The accused did not have any opportunity to meet or defend himself against the charge that he assaulted Sheela Devi and outraged her modesty | Ratio of the decision | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
Nor did he proceed with his defence on the understanding that he was being charged with having committed the offence with reference to Sheela Devi | Ratio of the decision | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
One of the fundamental principles of justice is that an accused should know what is the charge against him so that he can build his defence in regard to that charge | Ratio of the decision | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
An accused cannot be punished for committing an offence against 'Y' when he is charged with having committed the offence against 'X' and the entire defence of the accused was with reference to charge of having committed offence against 'X | Ratio of the decision | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
The illustrations under a provision of a Statute offer relevant and valuable indications as to meaning and object of the provision and are helpful in the working and application of the provision | Statute | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
Illustration (e) u/s.215 of the Code,as contrasted from illustration (d) under that section,throws some light on this issue | Statute | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
The said illustrations are extracted below : "(d) A is charged with the murder of Khoda Baksh on the 21st January,1882.In fact,the murdered person's name was Haidar Baksh,and the date of the murder was the 20th | Statute | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
January,1882.A was never charged with any murder but one,and had heard the inquiry before the Magistrate,which referred exclusively to the case of Haidar Baksh | Statute | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
The Court may infer from these facts that A was not misled,and that the error in the charge was immaterial | Statute | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
e) A was charged with murdering Haidar Baksh on the 20th January,1882,and Khoda Baksh (who tried to arrest him for that murder) on the 21 st January,1882.When charged for the murder of Haidar Baksh,he was tried for the murder of Khoda Baksh | Statute | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
The witnesses present in his defence were witnesses in the case of Haidar Baksh | Statute | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
The Court may infer from this that A was misled,and that the error was material | Statute | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
Applying the guidance offered by the said illustrations and the legal principles evolved by this Court,the position will be as follows | Ratio of the decision | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
If Sheela Devi alone had been present at the house at the time of the incident and the accused had assaulted and outraged the modesty of the said Sheela Devi,but in the charge the name of the victim had been erroneously mentioned,say as Sushila Devi or Prakashi Devi (though there was no person by such name),and the inquiry exclusively referred to the assault and outraging the modesty of Sheela Devi,the court could infer that the accused was not misled and the error in the charge was immaterial | Ratio of the decision | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
On the other hand,if two persons were present in the house at the time of the incident namely Prakashi Devi and Sheela Devi and the accused is charged with trespassing into the house of Prakashi Devi,and assaulting and outraging the modesty of the said Prakashi Devi,and the witnesses refer only to the assault and outraging the modesty of Sheela Devi,the court will have to infer that the accused was prejudiced,if the accused had solely concentrated and focused his defence and entire cross-examination to show that he did not commit the offences against Prakashi Devi | Ratio of the decision | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
The court having charged the accused with the offence of having trespassed into the house of Prakashi Devi with intent to assault her and having further charged him for having assaulted the said Prakashi Devi by outraging her modesty,convicts him on the ground that though he did not assault or outrage the modesty of Prakashi Devi,he had outraged the modesty of Sheela Devi,that would lead to failure of justice | Ratio of the decision | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
There was a material error in the charge as it violated the requirement of sub-s.(1) of s.212 of the Code,that the charge shall contain particulars as to the person against whom the offence was committed | Ratio of the decision | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
There were two women present at the house at the time of the alleged incident,namely Prakashi Devi and her daughter-in-law Sheela Devi | Ratio of the decision | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
In view of the specific charge,the accused concentrated on showing that the charge was false | Ratio of the decision | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
He did not attempt to meet the case made out in the trial that the offence was against Sheela Devi | Ratio of the decision | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
The accused was thus clearly misled by the error in the charge which caused prejudiced to the accused thereby occasioning failure of justice | Ratio of the decision | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
Therefore,we are of the view that there should be a new trial after charging him with the offence of outraging the modesty of Sheela Devi | Ratio of the decision | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
The appeal is therefore allowed,the conviction of the accused is set aside and the matter is remitted to the trial court with a direction for a new trial after framing a charge by substituting the words "her daughter-in-law Sheela Devi" for the words "abovenamed Prakashi Devi",in the second part of the charge | Ruling by Present Court | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
Appeal allowed | Ruling by Present Court | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
These appeals are directed against a judgment and order dated 17.October.2003 passed by the Special Court constituted under the Special Courts (Trial of Offences Relating to Transactions in Securities | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
Act, 1992 (for short "the Act") in Misc | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
Application Nos | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
41 of 1999, 4 of 2001, 265, 266 and 275 of 2003 | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
BACKGROUND FACTS | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
The Appellants herein who are related to one Harshad S. Mehta (since deceased) purchased nine residential flats in a building called Madhuli Apartments in Worli area of Mumbai | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
The family of the Appellants consists of four brothers, their wives, children and their widowed mother | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
The eldest among them, Harshad S. Mehta, has since expired | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
The said nine flats, it is said, were merged and redesigned for joint living of the entire family | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
The Appellants herein and the said | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
late Harshad Mehta were persons notified in terms of the Act which was enacted to provide for the establishment of a Special Court for the trial of offences relating to transactions in securities and for matters connected therewith | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
In terms of the provisions of the Act, along with late Harshad Mehta, the Custodian had notified 29 entities in terms of S. 3 of the Act, comprising three of his younger brothers, wife of late Harshad Mehta, wives of two of his younger brothers and other corporate entities, a partnership firm and three HUFs | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
However, out of the said 29 entitles, only Late Harshad Mehta and two of his younger brothers were cited as accused in various criminal cases filed against them | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
The properties of Late Harshad Mehta and the Appellants, herein being notified persons stood attached in terms of the provisions of the Act | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
PROCEEDINGS BEFORE THE SPECIAL COURT | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
Before the learned Special Court, the parties herein filed several applications which can be sub-divided in three categories, as would be noticed shortly hereinafter | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
It is not in dispute that the learned Special Court on or about 3.August.1993 issued directions in various proceedings before it appointing auditors to prepare and audit the books of accounts of all notified persons for the period 1.April.1990 and 8.June.1992, i.e., the date of the notification | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
Three firms of Chartered Accountants were appointed to prepare statement of accounts and liabilities of each of the Appellants, herein | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
A Chartered Accountants' Firm was appointed by the learned Special Judge by an order dated 17.September.2003 to represent all notified entities in the family of late Harshad Mehta for the purpose of ascertaining their tax liabilities | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
We may, at this juncture, notice the nature of the applications filed by the parties, herein before the learned Special Court: (i | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
On 26.April.1999, the Custodian filed an application being Misc | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
Application No. 41 of 1999 seeking permission of the Special Court for sale of residential premises commonly known as Madhuli of eight notified entities | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
ii | Ratio of the decision | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
A Misc | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
Application being 4 of 2001 was filed by the Custodian praying for the sale of commercial premises | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
iii | Ratio of the decision | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
The Appellants herein filed several Misc | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
Applications praying for lifting of attachment on their residential premises on the ground that the same had been purchased much prior to 1.April.1991 and the same had no nexus with any illegal transactions in securities | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
Alternatively, it was prayed that since their asset base was greater than genuine liabilities, the said residential premises should be released from attachment | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
IMPUGNED JUDGMENT | Ruling by Lower Court | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
By reason of the impugned order dated 17.October.2003, the learned Special Judge allowed Misc | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
Applications Nos | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
4 of 2001 and 41 of 1999 | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
The Misc | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
Applications filed by the Appellants herein for release of the residential flats as well as the commercial premises from attachment were dismissed | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
It was directed: "In case, all adult members of the family of late Shri Harshad Metha, who are presently occupying the abovereferred flats, file an undertaking in this Court within a period of four weeks from today undertaking to vacate the flat occupied by them and hand over peaceful possession thereof to the custodian within a period of four weeks from the date on which the custodian sends them communication asking them to vacate the flats, on sale of the flats being sanctioned by the Court | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
The custodian shall permit the members of family of late Shri Harshad Mehta to occupy the flats during the time that the process of the sale of the flats goes on | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
In case no such undertakings are filed by the adult members as directed above, within the aforesaid period, the custodian shall stand appointed as receiver of the flats which are described in Exh | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
8 and Exh | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
8-1 to Misc | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
Petition No. 41 of 1999 | Facts | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
CONTENTIONS OF THE PARTIES Appellants 9 | Argument | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
Mr. Mahesh Jethmalani, learned senior counsel appearing on behalf of the Appellants in assailing the said judgment of the learned Special Court inter alia raised the following contentions: (i | Argument | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
Some of the entities having their asset base much more than actual liability, the impugned judgments are unsustainable | Argument | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
There was no occasion for the Custodian to club all the notified entities in one block so as to be termed as Harshad Mehta Group and/or to club their assets and liabilities jointly | Argument | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
Although in relation to a body corporate incorporated and registered under the Indian Companies Act, the doctrine of lifting the corporate veil would be applicable, but the same cannot be applied in case of individuals | Argument | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
ii) Having regard to the fact that only three entitles out of eight were involved in the offences, the liability of Harshad Mehta could not have been clubbed for the purpose of directing attachment and consequent sale of the properties which exclusively belong to them | Argument | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
The liabilities of Harshad Mehta, who was a sui generis, could have been recovered from the properties held and possessed by him or from the companies floated by him but not from the individual entities; at least two of whom being medical practitioners have their income from other sources | Argument | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
iv | Ruling by Lower Court | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
The books of accounts and other documents on the basis whereof the auditor's report had been made having not been allowed to be inspected by the Appellants herein on the plea that they had the knowledge thereabout, the same could not have been taken into consideration for the purpose of passing of the impugned order or otherwise | Argument | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
v) The Appellants having preferred appeals against the income tax orders of assessment passed by the authority and the same having been set aside, no liability to pay income tax by the Appellants as of now being existing, the residential properties could not have been sold | Argument | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
vi) Drawing our attention to a representative chart showing the discrepancies in the accounts of Mrs. Deepika A. Mehta as shown in (a) affidavit by the Custodian; (b) Books of Accounts maintained by the Appellants; and (c | Argument | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
Auditor's Report, it was submitted that the Auditor's Report could not have been relied upon | Argument | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
vii | Ratio of the decision | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
A copy of the Auditor's Report having only been supplied during pendency of these appeals, the learned Special Judge committed a serious error in passing the impugned judgment relying on or on the basis thereof | Argument | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
Respondents | Argument | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
Mr. Ashok H. Desai, learned senior counsel appearing on behalf of the Custodian, on the other hand, would, inter alia, submit | Argument | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
i)In view of the decision of this Court in L.S. Synthetics Ltd. v. Fairgrowth Financial Services Ltd. and Another [(2004) 11 SCC 456] 2004 Indlaw SC 715 all properties belonging to the notified persons being subject to automatic attachment, could be applied for discharge of the joint liabilities of the Harshad Mehta Group in terms of S. 11 of the Act | Argument | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
ii)The applications for de-notification filed by the Appellants herein having been withdrawn, the contention raised by the Appellants that they are not liable in terms of the provisions of the Act are not open to question, particularly, in view of the fact that no application for de-notification could be filed subsequently as they had become barred by limitation | Argument | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
iii)The order of assessment under the Income Tax Act having become final and binding as on the date when the orders of assessment were passed and, thus, mere filing of appeals, were not sufficient for raising a contention that the taxes did not become due | Argument | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
Reliance in this behalf has been placed on B.C. Dalal 2005 Indlaw SC 1826 v. Custodian | Argument | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
Civil Appeal No. 2795 of 2004] and The Kedarnath Jute Mfg | Argument | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
Co. Ltd. v. The Commissioner of Income Tax | Argument | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
Central), Calcutta [(1972) 3 SCC 252] 1971 Indlaw SC 841 | Argument | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
iv)The Appellants herein, apart from the corporate entity which is a front company of late Harshad Mehta, have received large loans, advances and credits from the Harshad Mehta Group and there had been intermingling of the assets to the tune of crores of rupees, they cannot escape their liabilities under the Act | Argument | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
The affidavit filed by the Appellants herein before the Special Court clearly shows that the liabilities exceed the assets in all cases | Argument | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
Even in the case of Dr. Pratima Mehta wherein some excesses has been shown, if the interest is calculated for the last over 13 years of the amount received, the liabilities would exceed the assets | Argument | Analyze the sentence and predict in which semantic role (Arguments, Precedent, Statutes, Facts, Ratio Decidendi, Ruling of Lower Court, Ruling of Present Court) does this come under in Indian legal context |
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