Income Tax Act. Mere delay in paying self-assessment or reassessed income tax even if settled after notice or enforcement steps does not automatically constitute wilful attempt to evade tax. Continuing criminal prosecution under Section 276C(2) is an abuse of process, entitling the accused to a discharge. Karnataka High Court.
Income Tax Act. Mere delay in paying self-assessment or reassessed income tax even if settled after notice or enforcement steps does not automatically constitute wilful attempt to evade tax. Continuing criminal prosecution under Section 276C(2) is an abuse of process, entitling the accused to a discharge. Karnataka High Court.
  • 23-July-2026
  • Daksha Legal
Judgement
A defendant cannot introduce a counterclaim whether directly or by seeking an amendment to the written statement under Order VI Rule 17 CPC after issues have been framed and the trial has commenced. Judicial discretion to entertain a late counterclaim under Order VIII Rule 6A CPC is generally restricted to the pre-issue stage to prevent prejudice and endless delay. Karnataka High Court.
A defendant cannot introduce a counterclaim whether directly or by seeking an amendment to the written statement under Order VI Rule 17 CPC after issues have been framed and the trial has commenced. Judicial discretion to entertain a late counterclaim under Order VIII Rule 6A CPC is generally restricted to the pre-issue stage to prevent prejudice and endless delay. Karnataka High Court.
  • 23-July-2026
  • Daksha Legal
Judgement
Pre-emptive suit by testator for avoiding disputes regarding execution and proof of Will.
Pre-emptive suit by testator for avoiding disputes regarding execution and proof of Will.
  • 21-September-2025
  • Daksha Legal
Article
News
Section 340 CrPC. A ‘’wrong statement’’ is not the same as ‘’false statement’’. A false statement necessarily involves a deliberate intent to deceive, whereas an erroneous or inadvertent statement does not, by itself, attract criminal liability. Before directing prosecution under Section 340 CrPC, the Court must record a prima facie finding that an offence under Section 195 CrPC is made out. Supreme Court. 2026 Daksha Legal SC 291
Section 340 CrPC. A ‘’wrong statement’’ is not the same as ‘’false statement’’. A false statement necessarily involves a deliberate intent to deceive, whereas an erroneous or inadvertent statement does not, by itself, attract criminal liability. Before directing prosecution under Section 340 CrPC, the Court must record a prima facie finding that an offence under Section 195 CrPC is made out. Supreme Court. 2026 Daksha Legal SC 291
  • 22-July-2026
  • Daksha Legal
Judgement
Motor Vehicles Act. A borrower/permissive user of a vehicle steps directly into the shoes of the owner and is not considered a ‘third party’. In case of self-accidents, such person is not entitled for compensation unless there is insurance coverage. Karnataka High Court.
Motor Vehicles Act. A borrower/permissive user of a vehicle steps directly into the shoes of the owner and is not considered a ‘third party’. In case of self-accidents, such person is not entitled for compensation unless there is insurance coverage. Karnataka High Court.
  • 23-July-2026
  • Daksha Legal
Judgement
Arbitration and Conciliation Act. Appreciation of evidence or factual findings regarding mutual contractual default and quantum of restitution falls squarely within the domain of the Arbitral Tribunal. So long as the tribunal's view is a plausible one based on record evidence, Courts will not interfere under the guise of patent illegality. Karnataka High Court.
Arbitration and Conciliation Act. Appreciation of evidence or factual findings regarding mutual contractual default and quantum of restitution falls squarely within the domain of the Arbitral Tribunal. So long as the tribunal's view is a plausible one based on record evidence, Courts will not interfere under the guise of patent illegality. Karnataka High Court.
  • 23-July-2026
  • Daksha Legal
Judgement
Prosecution under the Prevention of Money Laundering Act is an independent, distinct statutory offence that deals specifically with the laundering, possession, or projection of ‘proceeds of crime’ as untainted property. A prior conviction in the predicate/scheduled offence does not attract the bar of double jeopardy under Section 300 Cr.P.C. Karnataka High Court. 2026 Daksha Legal Kar 702
Prosecution under the Prevention of Money Laundering Act is an independent, distinct statutory offence that deals specifically with the laundering, possession, or projection of ‘proceeds of crime’ as untainted property. A prior conviction in the predicate/scheduled offence does not attract the bar of double jeopardy under Section 300 Cr.P.C. Karnataka High Court. 2026 Daksha Legal Kar 702
  • 22-July-2026
  • Daksha Legal
Judgement
Karnataka Highways Act. A reference under Section 35 seeking enhancement can be made only when the award of compensation is made under Section 28 of the Act. Where the compensation has been paid pursuant to the consent award passed under section 27 of the Act, reference under Section 35 is not maintainable. Karnataka High Court.
Karnataka Highways Act. A reference under Section 35 seeking enhancement can be made only when the award of compensation is made under Section 28 of the Act. Where the compensation has been paid pursuant to the consent award passed under section 27 of the Act, reference under Section 35 is not maintainable. Karnataka High Court.
  • 22-July-2026
  • Daksha Legal
Judgement
Insolvency and Bankruptcy Code. Approval of a Resolution Plan gives the successful resolution applicant a ‘’clean slate.’’ All claims relating to the period before approval of the Resolution Plan stand extinguished unless recognised in the Resolution Plan. Operational creditors cannot enforce pre-CIRP claims through civil suits or arbitration after approval of the Resolution Plan. Supreme Court
Insolvency and Bankruptcy Code. Approval of a Resolution Plan gives the successful resolution applicant a ‘’clean slate.’’ All claims relating to the period before approval of the Resolution Plan stand extinguished unless recognised in the Resolution Plan. Operational creditors cannot enforce pre-CIRP claims through civil suits or arbitration after approval of the Resolution Plan. Supreme Court
  • 22-July-2026
  • Daksha Legal
Judgement

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'Supreme Court curtailing the inherent powers of the High Courts. Neither Legal nor Justified'. - B.V.Acharya, former Advocate General for Karnataka.
'Supreme Court curtailing the inherent powers of the High Courts. Neither Legal nor Justified'. - B.V.Acharya, former Advocate General for Karnataka.
  • 07-November-2024
  • Daksha Legal
Article
Tender. When the intending party responds to the tender notice, it is not permissible for such party to put forth its own conditions and seek variance in the conditions of tender. Karnataka High Court.
Tender. When the intending party responds to the tender notice, it is not permissible for such party to put forth its own conditions and seek variance in the conditions of tender. Karnataka High Court.
  • 08-October-2024
  • Daksha Legal
Article
Suit for specific performance. Purchaser of suit property from the defendant/vendor is a necessary party to the suit and can be impleaded. Karnataka High Court.
Suit for specific performance. Purchaser of suit property from the defendant/vendor is a necessary party to the suit and can be impleaded. Karnataka High Court.
  • 03-October-2024
  • Daksha Legal
Article
Suit for specific performance. Plaintiff can seek amendment of pleading to declare that collusive decree between his vendor and third party is not binding on him. Court must prevent multiplicity of the proceedings. Karnataka High Court.
Suit for specific performance. Plaintiff can seek amendment of pleading to declare that collusive decree between his vendor and third party is not binding on him. Court must prevent multiplicity of the proceedings. Karnataka High Court.
  • 01-October-2024
  • Daksha Legal
Article
Tender. Courts cannot interfere with the terms of the tender because it feels that some other terms would have been fair, wiser or logical. Karnataka High Court.
Tender. Courts cannot interfere with the terms of the tender because it feels that some other terms would have been fair, wiser or logical. Karnataka High Court.
  • 30-September-2024
  • Daksha Legal
Article
Negotiable Instruments Act. Cheque issued towards refund of advance sale consideration upon the failure to execute the sale deed, attracts the provisions of the Act. Karnataka High Court.
Negotiable Instruments Act. Cheque issued towards refund of advance sale consideration upon the failure to execute the sale deed, attracts the provisions of the Act. Karnataka High Court.
  • 28-September-2024
  • Daksha Legal
Article