3 October 2022


Search Results for Tag : Liability

International Cases

Conduct of employee must be related to relationship with employer to apportion vicarious liability(02.03.2016)

The British Supreme Court, deciding claims raising questions on vicarious liability of the employer, found that the conduct of the individual has to b.....

Tags : united kingdom, supreme court, vicarious liability, employer

read»



Conduct of employee must be related to relationship with employer to apportion vicarious liability(02.03.2016)

The British Supreme Court, deciding claims raising questions on vicarious liability of the employer, found that the conduct of the individual has to b.....

Tags : united kingdom, supreme court, vicarious liability, employer

read»



Judgments

National Commission has to exercise the jurisdiction only if State Commission or the District Forum either failed to exercise their jurisdiction or exceeded jurisdiction by acting illegally(02.08.2016)

Appellant-Society is a charitable institution running a girls hostel at Surat for the benefit of Adiwasi children. Appellant-Society purchased vitrifi.....

Tags : Defective tiles, Compensation, Liability

read»



A written communication sent to addressee's last known place of business, habitual residence or mailing address is deemed receipt.(22.07.2016)

Co-borrower along with other signatories of the home equity agreement are jointly and severally liable to re-pay the loan amount disbursed by concerne.....

Tags : Re-payment, loan, co-borrower, liability- joint & severable

read»



A written communication sent to addressee's last known place of business, habitual residence or mailing address is deemed receipt.(22.07.2016)

Co-borrower along with other signatories of the home equity agreement are jointly and severally liable to re-pay the loan amount disbursed by concerne.....

Tags : Re-payment, loan, co-borrower, liability- joint & severable

read»



Victim’s entitlement to compensation measured by reference to the law of state of accident, routes to recovery provided by Directives he or she invokes(03.08.2016)

In present case, Respondent, a United Kingdom resident, was on holiday in Greece. Walking along the verge of a road, she was struck from behind by a v.....

Tags : Compensation, Liability, Jurisdiction

read»



Interest and penalty not imposable where credit wrongly availed, reversed prior to utilization(08.08.2016)

Issue involved was relating to liability to pay interest on cenvat credit availed by Appellant but not utilized and reversed subsequently. In present .....

Tags : Cenvat credit, Interest, Liability

read»



Fraudulent claims rule does not defeat a claim wholly good in law, even if a lie is told in support of it(20.07.2016)

Duty of utmost good faith applied not only in making of contract but in course of its performance. In facts of present case, insurance claim was relat.....

Tags : Fraudulent claims rule, Applicability, Insurer’s Liability

read»



In a master and servant relation, master is vicariously liable for acts of omission of servant and liable to pay compensation for negligence and deficiency in service(15.11.2016)

21-year old educated son of complainant, lost his life by drowning at Boat Club, owned by Appellant, Paradeep Port Trust. Appellant has tried to shift.....

Tags : Compensation, Liability, Vicarious

read»



Top Story

RBI issues direction limiting customer liability in online banking(06.07.2017)

RBI has issued direction limiting liability of customers due to recent increase in customer grievances related to unauthorised transactions. Direction.....

Tags : Limited liability, Online Banking, Directions

read»



“Light Motor Vehicle" would include a transport vehicle as per the weight(06.03.2018)

The Motor Accident Claims Tribunal allowed a claim for compensation filed by the third Respondent. The claim arose from the death of the husband of th.....

Tags : Award, Compensation, Liability

read»



Waiver of imprisonment in lieu of payment of additional compensation is permissible, though under exceptional circumstances(10.10.2018)

In present matter, the original complainant instituted a complaint under Section 138 of the Negotiable Instruments Act, 1881 ('Act') against the Petit.....

Tags : Liability, Discharge, Sentence, Legality

read»



State Government is liable to make the payment of electricity and water bills in respect of hotels/accommodations, occupied by security forces(31.08.2018)

The simple and short grievance of the petitioners in these petitions is that, although their hotels came to be occupied by the security forces from 19.....

Tags : Charges, Payment, Liability

read»



Owner of a vehicle who transfers it to another person is liable to pay compensation in case of an accident unless sale is reflected in Regional Transport Authority (RTA) records(14.12.2018)

Present appeal challenges the judgment passed by the High Court. The Appellant, original owner of a Santro Car sold said vehicle to Saveta Sharma, fir.....

Tags : Compensation, Accident, Liability

read»



Where there is an exclusionary Clause in an insurance policy, burden lies on insurer to establish that exclusion is attracted(07.12.2018)

Present appeals arise from a judgment of a Division Bench of the High Court. The High Court has affirmed the decision of the Commission by which an in.....

Tags : Insurer, Liability, Exemption

read»



Notifications & Circulars

CBDT identifies non-filers through Non-filers Monitoring System (NMS) by using Data Analytics and request the Non-filers to assess their tax liability for AY 2018-2019(22.01.2019)

The Non-filers Monitoring System (NMS) aims to identify and monitor persons who enter into high value transactions and have potential tax liabilities .....

Tags : Non-filers, Identification, Tax liability

read»



Court can impose a condition ordering payment of part of decree amount while exercising power under Order IX Rule 13 of CPC(06.03.2019)

The challenge involved in present appeal is that, the Family Court was not justified in having ordered payment of part of the decree amount, when his .....

Tags : Maintenance, Liability, Interim Measure

read»



If cheque is not issued for discharge of any debt or other liability, Section 138 of NI Act cannot be invoked(15.11.2019)

Present is an appeal filed under Section 378 of the Code of Criminal Procedure, 1973 (CrPC) impugning an order and judgment passed by the Judicial Mag.....

Tags : Cheque, Liability, Acquittal

read»



Employer of an independent contractor is not liable for negligence or other torts committed by contractor in the course of execution of work(01.04.2020)

In present appeal, the Supreme Court is asked to decide whether Barclays Bank is vicariously liable for sexual assaults allegedly committed between 19.....

Tags : Medical assessment, Assaults, Liability

read»



Railway cannot deny liability to pay amount of compensation, even if passenger died or injured due to his own negligence(17.01.2020)

In present case, the Tribunal came to the conclusion that, deceased fell down due to his own negligence and, therefore, claimant is not entitled for c.....

Tags : Compensation, Payment, Liability

read»



MHA clarifies Misplaced Apprehensions of Industry Associations regarding Legal liability on Company CEOs, if employees found COVID-19 positive(23.04.2020)

No Separate/Fresh Permissions required from Authorities for Industries already permitted to operate prior to 15.04.2020, in areas falling outside Cont.....

Tags : Clarification, Apprehensions, Legal liability, Company CEOs

read»



Negligence by the business operator does not have to be proved(16.10.2020)

In facts of present case, Highbury Poultry Farm Produce Ltd. (“HPFPL”) operates a poultry slaughterhouse. The birds have their legs shackled to a movi.....

Tags : Strict liability, Negligence, Mensrea

read»



Involuntary act of principal debtor, leading to loss of security, would not absolve a guarantor of its liability(21.05.2021)

The common question which arises in present cases concerns the vires and validity of a notification dated 15th November, 2019 issued by the Central Go.....

Tags : Notification, Guarantor, Liability

read»



Liability appearing in the Balance Sheet tantamount to acknowledgement of debt(02.09.2021)

In facts of present case, an amount of Rs. 6,03,90,079 was disallowed under Section 41(1) of the Income Tax Act, 1961 (IT Act) and added to the total .....

Tags : Assessment, Addition, Liability

read»



Pawnor, if not otherwise liable for the debt as a borrower or as a guarantor, does not merely from the act of pledging, become liable to pawnee, for anything more than the value of goods pledged(20.07.2021)

The legal question arising for consideration, in present writ petition under Article 226 of the Constitution of India, is, whether by virtue of Sectio.....

Tags : Debt, Payment, Liability

read»



Summons to directors justified, if complaint filed under Sections 138 & 141 of NI Act alleges that Directors were in charge of and were responsible for conduct of business of the company(08.10.2021)

The present appeals are directed against the common judgment filed at the instance of the Appellants under Section 482 of Code of Criminal Procedure, .....

Tags : Directors, Liability, Cheque bounce

read»



Vicarious liability as a principle cannot be applied to a case of contempt(26.10.2021)

The present appeal has been filed against the order of the High Court finding the Appellants guilty of willful disobedience of the order passed in Wri.....

Tags : Vicarious Liability, Principle, Contempt

read»



Vicarious liability arises only when the company or firm commits the offence as the primary offender(09.05.2022)

The issues raised in present appeal by the Appellant is against the impugned order of conviction under Section 138 of Negotiable Instruments Act, 1881.....

Tags : Vicarious liability, Conviction, Legality

read»



A comprehensive policy would cover liability of insurer for payment of compensation for occupant in car(13.12.2019)

In both the appeals, the Appellant - owner of the offending vehicle challenges the legality and correctness of the award in Claim Petition passed by t.....

Tags : Compensation, Direction, Liability

read»



News

Madras HC: Signing of Statement Admitting Tax Liability Not Lead to Self-Assessment(20.04.2022)

Madras High Court has ruled that the signing of a statement by the taxpayer admitting tax liability under the stress of investigation and making payme.....

Tags : Madras High Court, section 74 of the Central Goods and Services Tax Act, 1961, taxpayer, tax liability

read»



J&K&L HC: No Vicarious Liability Under Criminal Law Unless Strictly Mandated by Statute(08.08.2022)

Jammu and Kashmir and Ladakh High Court has held that in criminal law, there is no concept of criminal vicarious liability and only if there is a stat.....

Tags : Jammu and Kashmir and Ladakh High Court, Vicarious Liability, Mandate

read»



A claimant for compensation ought not to be burdened with following a trail of successive transfers, which are not registered with registering authority(06.02.2018)

In instant case, an accident took place. By its award, the Tribunal granted compensation. The Tribunal noted that, the registration certificate of the.....

Tags : Compensation, Payment, Liability

read»



Accounting Treatment of Enhanced Provision of Pension Scheme(18.04.2016)

In light of the pay revision of officers and employees carried out by public sector insurers in 2015-2016, the Insurance Regulator Development Authori.....

Tags : insurance, public sector employees, liability

read»



Empty packaging material of cenvatable input is not liable for payment either as excise duty or as cenvat credit(24.06.2022)

The issue involved in the present case is that whether the Appellant is required to pay an amount of 6% in terms of 6(3) of the Cenvat Credit Rules, 2.....

Tags : Cenvatable input, Payment, Liability

read»



Jharkhand HC: Interest Liability Can't Be Raised Under GST Without Initiating Adjudication Process(30.03.2022)

Jharkhand High Court has observed that if an assessee disputes the liability of interest, either its calculation or the leviability, then the only alt.....

Tags : Jharkhand High Court, Assessing Officer, GST, Assessee, liability of interest

read»



A person who cannot be identified, cannot be sued under a pseudonym or description, unless circumstances are such that, service of claim form can be effected or properly dispensed with(20.02.2019)

The question at issue on present appeal is in what circumstances, is it permissible to sue an unnamed Defendant. On 26 May 2013, Ms Bianca Cameron was.....

Tags : Accident, Compensation, Liability

read»



CESTAT, Mumbai: Acceptance to Pay Duty Exempt from Liability of Confiscation and Redemption Fine(14.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Mumbai has observed that voluntarily acceptance and willingness to pay the duty at the enhanced rate.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, voluntarily acceptance, enhanced rate, confiscation, redemption, exempt from liability

read»



Madras HC: Mere Signing of Statement Admitting Tax Liability, Doesn't Amount to Self-Ascertainment(21.04.2022)

Madras High Court has ruled that merely because an assessee has, signed a statement admitting tax liability under the stress of investigation, and hav.....

Tags : Madras High Court, assessee, tax liability, self-assessment, self-ascertainment

read»



Lok Sabha Passes LLP (Amendment) Bill to Boost Ease of Doing Business(10.08.2021)

Lok Sabha has passed the Limited Liability Partnership (Amendment) Bill, 2021 which seeks to encourage the start-up ecosystem and further boost the ea.....

Tags : Lok Sabha, Limited Liability Partnership (Amendment) Bill 2021

read»



MCA: Mandatory to File Overdue Returns Before Applying for Striking off Name for LLPs(29.05.2017)

Government has amended Limited Liability Partnership Rules, 2009 making it mandatory for LLPs to file overdue returns before filing an application to .....

Tags : Limited Liability Partnership Rules, 2009

read»



Treatment of additional liability on account of enhancement in family pension of employees of banks(04.10.2021)

1. The Indian Banks' Association (IBA) has approached us for the amortisation of the increased expenditure resulting from the revision in family pensi.....

Tags : Treatment, Additional liability, Family pension

read»



Statute

Carriage by Air (Amendment) Bill, 2015(02.12.2015)

The Lok Sabha has passed a Bill to enhance compensation payable by airlines in the event of death or injury of passengers and damage or loss of cargo .....

Tags : Air carriage, airline, liability, enhance

read»



Calcutta HC: 'Sting Operation' in Public Interest Does Not Extinguish Criminal Liability(29.01.2020)

Calcutta High Court has held that indulgence in 'sting operation' purportedly in public interest does not extinguish the criminal liability of an indi.....

Tags : Calcutta High Court, Sting Operation, Criminal Liability

read»



Post-dated cheques given as security against advance do not constitute a legally enforceable liability(14.08.2015)

When cheques are given as security against an advance, and could not be encashed unless the account between the parties was settled, the amount of suc.....

Tags : Cheque, dishonour, enforceable liability, post-dated

read»



UAE Exchange Centre’s liaison office in India would not constitute a ‘Permanent Establishment’, thus not liable to pay tax as per provisions of IT Act and DTAAs signed between two nations(24.04.2020)

The Respondent is a limited company incorporated in the United Arab Emirates (UAE). It is engaged in offering, among others, remittance services for t.....

Tags : Liaison office, Tax, Liability

read»



CESTAT, Delhi: LLPs Not Liable to Pay Service Tax Under Reverse Charge Mechanism(03.08.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has held that a Limited Liability Partnership (LLP), being not a “Body Corporate” u.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Limited Liability Partnership

read»



Allahabad HC: Liability of Man to Maintain Wife, Children of ‘Continuing Nature’(29.01.2021)

Allahabad High Court has held that the liability of a man to maintain his wife, children or parents under Section 125 of the Code of Criminal Procedur.....

Tags : Allahabad High Court, Liability of Man to Maintain Wife, Children

read»



“Deliberate acts” in Clause 14 of the policy includes acts which are intended to cause injury(23.04.2021)

On 9 August 2013, Craig Grant was killed as a result of an assault on him by Jonas Marcius, a door steward employed by the Prospect Security Ltd ("Pro.....

Tags : Insurer, Liability, Damages

read»



A company and its sole director are vicariously criminally liable for the acts of one of company's employees, if the discharge or abandonment occurs as a result of positive act(01.05.2020)

Present appeal principally concerns whether a company and its sole director are vicariously criminally liable for the acts of one of the company's emp.....

Tags : Illegal dumping, vicarious liability, acquittal

read»



No automatic termination of recovery proceedings against members is contemplated on termination of liquidation proceedings(20.08.2019)

The question involved in the present matter is whether under the provisions of Section 109 of the Maharashtra Co-operative Societies Act, 1960 on expi.....

Tags : Liquidation, Liability, Proceedings, Members

read»



# GST Changes Applicable From 01.01.2021: Compulsory Payment by Cash of At Least 1% of Tax Liability(29.12.2020)

New Rule 86B has introduced restrictions on the use of amount of Input Tax Credit (ITC) available in electronic credit ledger. As per the said Rule, a.....

Tags : Tax Liability, Use of ITC

read»



In a case of theft of a vehicle given for valet parking, hotel cannot claim exemption from liability on basis that they are protected by an ‘owner’s risk’ clause(14.11.2019)

In the facts of present case, on the night of 1st August, 1998, Respondent No. 2 herein (Complainant No. 2) visited the Appellant-hotel in his Maruti .....

Tags : Theft, Liability, Exemption

read»



P&H HC: Owner of Vehicle Not Vicariously Liable for Any Misdeclaration by Owner of Goods(10.03.2022)

Punjab and Haryana High Court has held that the owner of the vehicle who is seeking only release of the vehicle is not liable to pay fine for the conf.....

Tags : Punjab and Haryana High Court, Vicarious Liability, Misdeclaration by Owner of Goods

read»



SC: No Income Tax Liability for UAE Exchange in India(27.04.2020)

Supreme Court has ruled that no income tax can be levied on its liaison offices in India in respect of the principal business carried by it in United .....

Tags : Supreme Court, Income Tax Liability for UAE Exchange

read»



ITAT: Income Tax Liability Won’t Arise for Unsecured Loan Transactions Done by Group Entities(16.06.2022)

Income Tax Appellate Tribunal (ITAT), Mumbai Bench has held that income tax liability won’t arise for unsecured loan transactions done by group entiti.....

Tags : ITAT, Income-Tax Liability, Unsecured Loan

read»



Delhi HC Affirms Assessee Not Entitled to Claim Deduction Until Liability Has Accrued(13.02.2020)

Delhi High Court has held that the Assessee is not entitled to claim the deduction until the liability for which deduction is claimed has accrued.

Tags : Delhi High Court, Deduction Until Liability Accrues

read»



When the driver of a vehicle involved in an accident does not have a valid driving licence, insurance company is not liable to pay compensation(23.09.2020)

In facts of present case, the first Respondent herein, met with an accident while driving a truck owned by the Appellant, under whom, he was gainfully.....

Tags : Accident, Compensation, Liability

read»



Mumbai ITAT Rules, Property Co-Ownership doesn’t Mean Joint I-T Liability(16.08.2016)

Mumbai Income-Tax Appellate Tribunal (ITAT) has ruled that if a spouse has not invested in a property and is merely a co-holder, then on sale of such .....

Tags : Mumbai Income-Tax Appellate Tribunal, Joint I-T Liability

read»



Notification issued pertaining to base premium for third party insurance for unlimited liability(26.05.2022)

The Ministry of Road Transport and Highways, in consultation with the Insurance Regulatory and Development Authority of India, has published Motor Veh.....

Tags : Notification, Premium, Unlimited liability

read»



SC: Entries in Balance Sheet of Corporate Debtor Can be Treated as Acknowledgment of Liability(02.08.2022)

Supreme Court has held that the entries in Books of Account/Balance sheet of a company can be treated as acknowledgement of liability in respect of de.....

Tags : Supreme Court, Balance Sheet, Liability, Financial Creditors

read»



Passenger to be compensated for theft even in non-identification of railway employee(26.02.2016)

The National Consumer Disputes Redressal Commission ruled that the Indian Railways is liable to compensate a passenger for the loss suffered on accoun.....

Tags : railways, employee, theft, vicarious liability

read»



ITAT, Mumbai: Taxpayer Can Opt a Method Resulting in Lowest Tax Liability(19.03.2020)

Income Tax Appellate Tribunal (ITAT), Mumbai has held that if there exist two methods for tax payment, the Assessee can opt the method which would res.....

Tags : Income Tax Appellate Tribunal, Lowest Tax Liability

read»



Use of a vehicle in a public place without a permit is a fundamental statutory infraction(17.05.2018)

The legal representatives of the deceased, preferred a claim petition before the Tribunal claiming compensation to the tune of Rs. 36,00,000. The clai.....

Tags : Award, Compensation, Liability

read»



Interest on delayed GST payment will now be calculated on net tax liability(15.02.2020)

The Central Board of Indirect Taxes and Customs (CBIC) released a statement clarifying that, interest payable on delayed payment of GST will be calcul.....

Tags : Tax liability, Interest, Delayed payment

read»



Court can relieve a person from civil liability provided that the person concerned acted honestly(28.01.2022)

The Plaintiff has sought the relief under Section 1322(4)(a) of the Corporations Act, 2001 from compliance with its financial reporting and lodgment o.....

Tags : Compliance with Financial reporting, Civil liability

read»