Justice Tarlok Singh Chauhan Archives

“No equity in taxation law”: Himachal Pradesh HC refuses tax exemption under S. 14 HP Motor Vehicles Taxation Act to man who bought auctioned vehicles

“It is more than settled that there is no equity in taxation law and equity would only come into play in case there is no law operating in the field. For it is well settled that whenever conflict is between the law and equity, law would prevail.”

Case Briefs High Courts

Himachal Pradesh HC intervenes in dispute between State and OASYS Cybernetics; Appoints arbitrator on violation of S. 12(5) of A&C Act

The adjudication by an arbitrator should be such that neither of the parties would get even an iota of doubt with regard to impartiality of the arbitrator.

Case Briefs High Courts

‘Right to be forgotten inherent aspect of right to privacy’; Himachal Pradesh HC directs masking of rape accused’s name after his acquittal

There was no occasion for the State to file the present appeal, as once it is on record that the prosecutrix was living happy married life with the respondent, then, this Court cannot shut its eyes to the ground reality and disturb the happy family life of the respondent and the prosecutrix.