Hiring of vehicles by the hotel for its customers comes within the definition of 'luxury' and the charges received for hiring of vehicles is a service rendered by the hotel amenable to luxury tax. – Kerala High Court M/S. Pearlview Hotels Pvt. Ltd v. Commercial Tax Officer (Luxury Tax) Hon’ble Justice Shoba Annamma Eapen Decided on 11th August, 2023 For Petitioner : Advs. C.P. Mohammed Nias, V. Namitha & Srinath Girish For Respondents : Adv. V.K. Shamsudheen (Sr.GP) For ...

If the first wife does not stake a claim to the family pension it would cause no prejudice to the competent Authority to consider the entitlement of family pension to the second wife even when the first marriage was not dissolved as per law. – Kerala High Court The Court directs the competent Authority of the Indian Army to reconsider the claim of the second wife after giving opportunity of hearing to both the first and second wife. N.Sarojini Nambramcheri v. Union of India Hon’ble ...

In respect of a promissory note payable at a fixed time, the period of limitation being three years would begin to run when the fixed time expires. – Supreme Court held in a case where enforcement ofpromissory note was alleged to be time barred. K. Hymavathi v. State of Andhra Pradesh & Anr. Hon’ble Justice A.S. Bopanna & Hon’ble Justice Prashant Kumar Mishra Decided on 6th September, 2023 For Full Judgmentclick here

Only those persons who obtained OCI Cards after 04.03.2021 were rendered ineligible in terms of the 2021 notification. SC grants relief to a candidate whose candidature to a PG medical seat was rejected based on 2021 notification. The Court observed that in the present case, although the OCI Card relied upon by the petitioner on 04.08.2022, the fact that she was in fact issued the OCI registration card first, on 02.11.2015. In such circumstances, the petitioner’s eligibility to claim the ...

[Workmen Compensation Act] Workmen's Compensation Commissioner is the last authority on facts involved in a case. –– Supreme Court In the facts at hand, the point of difference between the Commissioner and that of the first appellate court was the existence of employer-employee relationship. The Court stated that the Commissioner being the last authority on facts and as the scope of an appeal under the Workmen Compensation Act being limited only to substantial questions of law a...