Life Beyond Tax - Mr Prakash N Dubey, Former CCIT & a Wild Life Photographer

CASE LAWS

2016-TIOL-767-HC-MAD-IPR

SOUTH INDIAN MUSIC COMPANIES Vs UOI: MADRAS HIGH COURT (Dated: March 30, 2016)

Copyright Act, 1957 - Sections 11, 12, 31 & 31D - Copyright Rules, 2013 - Rule 3 - Constitution of India - Articles 14, 19(1)(g), 21, 50, 245 & 300A

Keywords - Consultation - Copyright Board - Search cum Selection Committee - Remuneration

Whether Section 11 of the Copyright Act is unconstitutional, when it provides for appointment of the Chairman of the Board by the Govt. after 'consultation' with the Chief Justice of India – NO : HC

Whether it is necessary to incorporate the qualification of the members of the Copyright Board in the Copyright Act - NO : HC

Whether Sections 31 and 31D ( granting of compulsory licenses ) is violative of Article 14 of the Constitution when the same has been introduced by way of policy to balance public and private interests - YES : HC

Whether the Rules prescribing salary and allowances of the Chairman and Members of the Copyright Board can be held as unconstitutional, when the Rules provide enough protection against any discretionary exercise of the executive - YES: HC

Whether constitution of the Search-cum-selection Committee is unconstitutional where role of the Chairman of the Board has been reduced to a role of a member, while elevated position is assigned to the Secretary, Higher Education Department - YES : HC

Writ petition partly allowed

2016-TIOL-766-HC-DEL-CACT

JASMOHAN SINGH Vs FREEZE KING INDUSTRIES PVT LTD: DELHI HIGH COURT (Dated: March 11, 2016)

Companies Act, 1956 - Sections 397, 398 & 402

Keywords - Inspection - Oppression and mismanagement - Statutory Records

Whether Company Law Board can rightfully impose conditions on the use of information obtained from inspection of the statutory records of any company by its shareholders - YES : HC

Whether such restriction amounts to curtailment of the right to inspection - NO: HC

Appellant's Appeal disposed of

2016-TIOL-877-CESTAT-ALL + Story

MIT CORPORATION VS CCE & ST: ALLAHABAD CESTAT (Dated: March 11, 2016)

CX - section 2(f) of CEA, 1944 - Activities undertaken by the appellants were undertaken only to fulfill statutory obligations under other enactments - imported goods were already marketable - it is settled law that the processes of testing/quality control/affixing MRP stickers/repairing undertaken by the appellants on the imported goods, which are sold as such, do not amount to manufacture - Appeals allowed: CESTAT [para 8, 10]

Appeals allowed

MIXED BUZZ

Cabinet okays pact with UAE on human trafficking

Union Cabinet approves India joining South Asia Wildlife Enforcement Network