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Service tax cannot be levied on Composite Works Contracts prior to the introduction of the Finance Act, 2007

Entries in Books of Account/Balance sheet of a company can be treated as acknowledgement of liability in respect of debt payable to a financial creditor.

In such arrangement, the appointment which, in reality and in actual effect, is continuous, is artificially interjected by such facade or smoke screen of separate orders despite the fact that the work, for which the person is engaged, continues and the need for engaging the workman also continues. Such action of engaging the workman in such manner and then abruptly discontinuing the person, would not fall within the purview of clause (bb) of Section 2(oo) and such practice cannot get protection of the principle of fixed term appointment recognised by clause (bb) of Section 2(oo).

The owner of the vehicle is expected to verify the driving skills and not run to the licensing authority to verify the genuineness of the driving license before appointing a driver. Therefore, once the owner is satisfied, that the driver is competent to drive the vehicle, it is not expected from the owner thereafter to verify the genuineness of the driving license issued to the driver.

It is now well settled proposition of law that electricity is a basic amenity of which a person cannot be deprived. Electricity
cannot be declined to a tenant on the ground of failure/refusal of the landlord to issue no objection certificate. All that the electricity supply authority is required to examine is whether the applicant for electricity connection is in occupation of the premises in question.

When an employee is scolded just with a view to maintain office discipline and out of fear or being hyper-sensitive, if an employee commits suicide, that would not constitute an offence attracting provisions of Section 306 of Indian Penal Code as the action taken by the employer was in good faith to maintain office discipline.

After passing the decree of eviction the tenancy terminates and from the said date the landlord is entitled for mesne profits or compensation depriving him from the use of the premises – Supreme Court.

Board of Control for Cricket in India is covered within the meaning of ‘shop’ as per notification dated 18th September 1978 issued by the Government of Maharashtra under the provisions of Section 1(5) of the Employees State Insurance Act. as its activities are commercial in nature.

Copy of the judgment

Mere acceptance of the rent by the landlord after the expiry of the period of lease would not amount to waiver of the termination of lease

A person can be held accountable only for the accidents that take place on his premises and where his participation and role is fully established as an Occupier or Manager – Punjab & Haryana High Court

Order attached