Legal News & Views

Two Unitech Ltd Managing Directors, Ajay Chandra and Sanjay Chandra, were awarded three years' imprisonment for non-compliance of order issued in 2015 by the Chandigarh State Consumer Disputes Redressal Commission (CSCDRC). The punitive measure was awarded after the real estate giant failed to give possessions of a residential unit in Mohali to two Delhi-based clients even after making the payment on time. Then, the commission sought explanation from the builder and asked them to settle dues of Rs 53 lakhs. Article referred: http://www.moneycontrol.com/news/current-affairs/unitech-mds-get-3-yrsjail-as-company-fails-to-deliver-flats_6453641.html?utm_source=ref_article

The apex consumer commission has directed real-estate major Unitech Limited to pay over Rs 60 lakh to a Gurgaon resident for not giving him possession of an apartment booked a decade ago at Greater Noida. In its order, the bench also noted that a number of cases against Unitech Ltd were pending before it, including a joint claim by 144 complainants. "The opposite party harassed the complainant by asking for interest on the delayed payment when there was no progress of the project. The complainant fell sick and was admitted in hospitals one after the another... The action of the opposite party qua the complainant is below the belt," the bench said. Read more at: http://www.moneycontrol.com/news/business/unitech-to-pay-over-rs-60-lakh-for-failing-to-deliver-apartment_6716701.html?utm_source=ref_article

The apex consumer commission slapped a penalty of 12 percent per annum on real estate major DLF Ltd to be given to 50 buyers for delaying giving possession of their flats in its Panchkula project in Haryana, saying it amounted to "cheating". Article referred: http://www.moneycontrol.com/news/business/ncdrs-asks-dlf-to-pay-12-per-annum-for-delaying-flats_6825361.html?utm_source=ref_article

In a recent case, the district consumer disputes redressal forum directed the postmaster, Manimajra Post Office to refund Rs 29,042 and pay compensation of Rs 20,000 for failing to safely deliver a parcel sent by the sector 37-based complainant through speed post. The forum was of the view that a departmental inquiry should be conducted to ascertain why the parcel reached its destination in a tempered state. In his complaint, Ripan Kumar alleged that he sent medicines worth Rs 29,042 to Critical Drugs Agency, Imphal, Manipur through speed post vide receipt dated June 4, 2015. Article referred: http://timesofindia.indiatimes.com/city/chandigarh/Postal-authorities-accountable-for-tampered-parcels-Consumer-Forum/articleshow/51401077.cms

Delhi High Court has held that when a deaf and dumb witness is under cross-examination, the Court is required to take due care of the fact that vocabulary of such a person is limited as he or she speaks through sign language and it may not be possible for that witness to answer, or in detail explain every answer by sign language and this disability of a limited vocabulary of sign language does not affect either the competence or the credibility of such witness. Article referred: http://www.livelaw.in/deaf-dumb-witness-disability-limited-vocabulary-sign-language-not-affect-credibility-delhi-hc/

The Supreme Court in M/s Umesh Goel vs.Himachal Pradesh Cooperative Group Housing Society Ltd. has held that the expression “other proceedings” in Section 69(3) of the Partnership Act does not include Arbitration Proceedings and the ban imposed under the said Section to can have no application to Arbitral proceedings as well as the Arbitration Award.Division Bench of the Apex Court comprising of Justices Fakkir Mohamed Ibrahim Kalifulla and C. Nagappan, allowing the appeal against the High Court judgment, also held that Section 35 and 36 of the Arbitration and Conciliation Act,1996 is specifically restricted to treat the Award as a decree of a Court and does not equate Arbitration proceedings with court proceedings. Article referred: http://www.livelaw.in/arbitration-proceedings-not-barred-section-693-partnership-act-sc/

No official can put forth a claim that breach of trust is connected with his official duty,the Apex court bench comprising of Justices Dipak Misra and Shiva Kirti Singh has observed in Punjab State Warehousing Corp. vs. Bhushan Chander while allowing an appeal by setting aside a judgment by the High Court wherein it had held that when other offences are interlinked with an offence under Section 409 IPC sanction under Section 197 IPC for launching the prosecution for the offence under Section 409 IPC is a condition precedent. The Apex Court said that such an approach is absolutely fallacious. Article referred: http://www.livelaw.in/no-official-can-put-forth-claim-breach-trust-connected-official-duty-sc/

A single reliable dying declaration is enough to convict perpetrators of a crime, the Nagpur bench of Bombay high court ruled on Tuesday. The court made the observation while rejecting the application of a Kanhan-based man who set his wife afire after a quarrel. The woman had given two dying declarations and oral one to her mother, immediately after the incident. The man challenged it, stating that the prosecution had failed to examine the doctor, who declared that the wife was fit to give dying declaration. However, the court declined to accept petitioner Sukhchand Bhalavi's submissions. "There need not be multiple dying declarations. A singular dying declaration, if free from clouds of suspicion and inspires confidence, can be the basis for convicting perpetrators of crime," a single-judge bench of justice Vinay Deshpande ruled. The couple in question had entered into wedlock in 2006. It was the second marriage for both of them. Bhalavi's first wife had also died

In a landmark judgment, Gujarat high court has ruled that the government's norms for retirement for employees do not apply to minority-run educational institutions. Such institutes can engage the services of its employees beyond the age of superannuation, which is 60 years, till the employees are mentally and physically fit. The only requirement is that employees must have this certified by medical authorities. Article referred: http://timesofindia.indiatimes.com/city/ahmedabad/No-retirement-age-at-minority-institutes/articleshow/52964998.cms

In a judgment that will bring cheer to ship owners, the Bombay high court has said that a ship cannot be barred from sailing off merely because its cargo has been detained by a court order in a dispute between two other entities. Coming to the aid of Vietnam-registered MV Ocean 39, the HC on Monday said the company that sought attachment of its cargo must offload it and store it elsewhere by June 29 at its own cost. Article referred: http://timesofindia.indiatimes.com/city/mumbai/HC-Ship-cant-be-kept-docked-over-detained-cargo/articleshow/52963390.cms

Punjab and Haryana High Court: While dismissing the revision petition filed against the order of the Addition Sessions Judge, the Court said that it is duty of the lawyer to make a balance between client’s interest and administration of justice Article referred: http://blog.scconline.com/post/2016/06/28/advocates-required-to-maintain-a-balance-between-duty-towards-their-client-and-duty-towards-the-court/

Andhra Pradesh High Court: While dealing with the question relating to grant of Arms license, the Court quashed the order of State Government of rejecting the application of Petitioner for grant of Arms License. ...... The Court also took account of the test to be applied by the licensing authority in considering grant of arms license which was laid down in another Judgment that is  whether the applicant has established his credentials as a law abiding person leading a peaceful life without any criminal record and whether any circumstances exist by which it can be reasonably presumed that there is a potential danger of misuse of the weapon leading to breach of peace and safety of the society. Once these two tests are satisfied an application for grant of license shall not ordinarily be rejected.  In the instant case, the State Government did not consider properly the relevant provisions of the legislation and the material available on record and the principles laid down in the abo

The case before the bench comprising of A.K. Sikri & R.K Agarwal,JJ was whether the Court of Sessions is empowered to take the cognizance of offence when a similar application to this effect was rejected by the Judicial Magistrate while committing the case to Sessions Court, taking cognizance of offence only under Section 306 IPC and specifically refusing to take cognizance of offence under Sections 304-B and 498-A IPC. The Court observed that normally, such a course of action would not be permissible. But referring to the present case, the court held that the power of Magistrate in refusing to take cognizance against the appellants is revisable by a superior Court, the Court of Sessions in this case, either on the revision petition that can be filed by the aggrieved party or even suo moto by the revisional Court itself. Also, it was not a case wherein the opportunity was not given to the other party to file a reply at the sessions Court against the order of Cognizance and the Cou

The Punjab and Haryana High Court has made it clear that an estranged wife capable of earning is also entitled to maintenance. The ruling came in a case where the husband claimed the wife was not entitled to maintenance as she was capable of earning. Article referred: http://www.tribuneindia.com/news/haryana/wife-capable-of-earning-to-get-maintenance-too-hc/257941.html

The Vacation Bench of the Supreme Court in State of West Bengal vs Aswini Kumar Mahato has held that an order of cut in pension was permissible after a person reached the age of superannuation. The Bench comprising of Justices A.K.Goel and A.M.Khanwilkar has allowed the Appeal filed by State of West Bengal against a Calcutta High Court order in which it was held that once an employee is allowed to retire on attaining the age of superannuation, the concerned authority has no jurisdiction to pass an order in a disciplinary proceeding since the master-servant relationship cannot exist after retirement. Article referred: http://www.livelaw.in/order-cut-pension-permissible-even-employee-reached-age-superannuation-sc/

In ANJAN BISWAS vs CENTRAL BANK OF INDIA AND OTHER, the petitioner’s submission was that either a public employer not lodge a criminal complaint against an employee who is perceived to have committed a criminal offence and against whom a departmental action is  initiated; or, if a criminal complaint is lodged in respect of the same matters, the departmental action has to be suspended till the criminal trial is concluded. In reply while dismissing the Writ petition, the Hon'ble Calcutta High Court decided that - ........ 24. The life of law may be experience and not logic, but that does not imply that the law is illogical or asinine. That criminal matters are not disposed of in a hurry in this country is a matter of public knowledge and has been judicially recognised for decades. Notwithstanding the present fashion of even questioning the obvious and irrefutable by taking advantage of the rules of evidence, the judicial system cannot be mocked by suggesting the absurd. While a

Contrary to the practice of handing over minor children to their parents, the Madras High Court Bench here has denied custody of a 17-year-old boy to his father as it finds him mentally mature to take a decision of not wanting to reside with his father. A Division Bench of Justices K.K. Sasidharan and B. Gokuldas passed the order while disposing of a Habeas Corpus petition filed by S. Sreenivasan (name changed) of Bodinayakanur in Theni district. The petitioner had accused two individuals of keeping his son in illegal custody and sought a direction to the police to rescue him. Article referred: http://www.thehindu.com/news/cities/Madurai/hc-finds-boy-mature-enough-to-leave-parental-home/article8777261.ece

In a contractual master-servant relationship, no employee can assert a right to withdraw his resignation, especially after it had been accepted by the competent authority, on any ground, much less the ground of having tendered the resignation in frustration and under depression, the Madras High Court has ruled. A Division Bench of the High Court gave the ruling while dismissing a writ petition filed by a lower court employee who claimed to have resigned from the post of office assistant because he was made to perform domestic chores such as cleaning toilets even on holidays at the residence of a Chief Judicial Magistrate. Article referred: http://www.thehindu.com/news/cities/Madurai/cant-withdraw-resignation-once-it-is-accepted-hc/article8774756.ece

Bombay High Court has recently acquitted an Accused who challenged his conviction under Section 498A of Indian Penal Code [Subhash Purandas Pawar vs State Of Maharashtra]. Originally he was charged with the Offences under Sections 306 IPC and 498A. He has been sentenced to suffer rigorous imprisonment for three years and to pay fine of Rs.2000/- for S.498A. He was acquitted of offence under Section 306 of IPC . The Prosecution Case was that the Accused’s wife committed suicide because of his Cruelty with a view to coerce her to meet unlawful demand of Rs.50,000/-. The trial Court considered the evidence which was brought and recorded findings that the prosecution failed to prove that the victim had committed suicide or that the accused had abetted the committing of suicide by the victim. It also held that it was not proved that the Victim was subjected to cruelty of such a nature which would drive her to commit suicide or to cause grave injury to herself. The trial Court, however, held

The district consumer court has ruled that an insurance company cannot repudiate claim for damages if the driver of the insured vehicle has, in any way, not contributed to the accident involving the vehicle. Article referred: http://timesofindia.indiatimes.com/city/pune/Cant-deny-mishap-claim-if-driver-is-not-at-fault/articleshow/52876790.cms

The Calcutta High Court, in Indian Oil Officers’ Association vs. Indian Oil Corporation Ltd, has held that an Association has a clear right to maintain this writ application on behalf of its members. Justice I.P. Mukerji referring to various Apex Court decisions, also observed that body corporate may not only sue or be sued for violation of Article 19 but it may also sue for violation of Article 14 or any other law. Article referred: http://www.livelaw.in/body-corporate-may-sue-sued-violation-article-19-14-calcutta-hc/

Courts can entertain petitions to recall non-bailable arrest warrants (NBWs) without insisting on the presence of people against whom they had been issued, but it does not mean the practice should be followed invariably in all cases irrespective of the conduct of the person concerned, the Madras High Court Bench here has said. Justice S. Vimala made the observation while rejecting the plea of Shanmugapandian, an accused in a criminal case, to direct the Valliyoor Judicial Magistrate in Tirunelveli district to recall an NBW without insisting upon his appearance. The judge said the Magistrate could at most be directed to consider the plea for recall of warrant right on the day when the petitioner surrenders. Article referred: http://www.thehindu.com/news/cities/Madurai/recalling-of-warrant-without-presence-of-accused-depends-on-facts-says-court/article8750194.ece

The Supreme Court of India has held in a recent judgment Mainuddin Abdul Sattar Shaikh vs. Vijay D Salvi (Criminal Appeal No. 1472 of 2009), that the accused in a proceeding under Section 138 of the Negotiable Instruments Act can be made liable there under even if the Company had not been named in the notice or the complaint, as on facts it held that there was no necessity for the complainant to prove that the said accused was in charge of the affairs of the company, by virtue of the position he held. The Court drew and applied the analogy from the proposition of law laid down in P.J. Agro Tech Limited and Ors.  Vs. Water Base Limited [(2010) 12 SCC 146] that ‘where the cheque is drawn by the employee of the appellant company on his personal account, even if it be for discharging dues of the appellant-company and its Directors, the appellant-company and its Directors cannot be made liable under Section 138’ Article referred: http://www.livelaw.in/where-the-cheque-is-drawn-by-the-md-o

Gujarat High Court has recently held that the contention that when a signed blank cheque leaf  is handed over, it can never be filled up and that if it is filled up it would  amount to a material alteration within the meaning of using Section 87 of the   N.I.  Act, does not stand to rhyme or reason. The Court said that it would depend upon the facts of each case. Article referred: http://www.livelaw.in/filling-blank-cheque-discharge-legally-enforceable-debt-not-always-amounts-material-alteration-gujarat-hc/

The Madras High Court Bench here has held that Regional Passport Officers must adhere to principles of natural justice before impounding passports though the Passport Act, 1967 does not contain an expression provision to follow Audi Alteram Partem (a Latin phrase that means that the other side should be heard as well before taking a decision). Article referred: http://www.thehindu.com/news/cities/Madurai/passports-cannot-be-impounded-without-hearing-holders-hc/article8739722.ece

Madras High Court in R.Gowrishankar vs. The Commissioner of Service Tax has held that Appellate authorities cannot be asked to condone the delay, beyond the extended period of limitation A Division Bench comprising of Justices S. Manikumar and D. Krishnakumar, made this observation while considering an appeal filed against Single Bench order declining to set aside the order made in the condone delay petition filed by the petitioner to condone 223 days in filing the appeal before the Commissioner of Service Tax (Appeals). Article referred: http://www.livelaw.in/appellate-authorities-special-statutes-cannot-asked-condone-delay-beyond-extended-period-limitation-madras-hc/

The High Court of Kerala, has held that only a husband can be an aggrieved person to file a complaint of adultery. The court was considering the plea of the revision petitioner who stood convicted on concurrent findings of two courts below for the offence of adultery. Article referred: http://www.livelaw.in/husband-alone-entitled-file-complaint-offence-adultery-kerala-hc/

Delhi High Court has held in State v Hargyan that acceptance of an incomplete charge sheet and denying statutory bail (167(2) CrPC] to the accused amounted to apparent abuse of process of Law. The accused was alleged of committing misappropriation of funds in ATM accounts, wherein he was acting as custodian. The police filed final report before the magistrate court. The court below, returning the charge sheet, directed further investigation into certain aspects .The accused applied for statutory bail before the magistrate court which was rejected.His revision before the sessions judge was allowed, granting statutory bail. Aggrieved by the same,state filed the above criminal revision petition. Article referred: http://www.livelaw.in/accepting-incomplete-charge-sheet-denying-statutory-bail-magistrate-apparent-abuse-law-delhi-hc/

Calcutta High Court has directed Judicial Magistrates of the State to ensure that order for investigation U/S 156(3) CrPC reaches concerned Police stations forthwith, without delay, to avoid inordinate in starting police investigation. Justices Sankar Acharyya and Aniruddha Bose made this observation while dismissing acriminal appeal filed by a person convicted for rape. Article referred: http://www.livelaw.in/calcutta-hc-directs-magistrates-ensure-order-investigation-us-1563-must-reach-police-station-forthwith/

The high court of Bombay at Goa has held that a trial court cannot direct framing of charges against an accused for abetment to commit suicide and alternatively for murder. The order comes in the case of an accused arrested for allegedly being responsible for the death of a youth at Valpoi in 2014. Article referred: http://timesofindia.indiatimes.com/city/goa/HC-Cant-frame-same-person-for-murder-and-suicide-abetment/articleshow/52719326.cms

Allahabad High Court, coming down heavily on Police officers for illegally confining a lady for fifteen days, in the garb of investigation against her husband in the complaint filed by her parents accusing him of kidnapping her, has observed that practice of taking witness in custody for recording her statement under Section 164 CrPC is not contemplated under the Code of Criminal Procedure or any other law. Article referred: http://www.livelaw.in/confinement-witnesses-purpose-investigation-crime-illegal-allahabad-hc/

Allahabad High Court has held that, in view of the prohibition contained in Section 362 of the Code of Criminal Procedure even the High Court in exercise of its inherent power under Section 482 CrP.C has no authority or jurisdiction to alter/review a Judgment in a Criminal Case, after the Judgement is signed. Article referred: http://www.livelaw.in/high-court-cannot-review-modify-judgment-using-inherent-power-allahabad-hc/

The Bombay High court has observed that, poverty and illiteracy of the accused needs to kept in view, while sentencing them. Justice A.I.S Cheema disposing the appeal filed by certain labourers convicted for committing dacoity, sustained the conviction recorded by trial Court under Section 395 IPC, but reduced the sentence of four years imprisonment to three years. Article referred: http://www.livelaw.in/poverty-illiteracy-accused-needs-kept-view-sentencing-bombay-hc/

The authorities can deviate from the conditions for sale by tender if the terms are not essential parts of the offer. In such cases, strict literal compliance is not required, the Supreme Court has stated in its judgment in Om Prakash vs Ramesh Chand. Setting aside the judgment of the Himachal Pradesh High Court, the apex court stated that conditions in advertisement inviting bids could be classified into two categories - those which lay down the essential conditions of eligibility and the others which are merely ancillary or subsidiary to the main object to be achieved. Note: Unfortunately this judgment leaves it open to speculation as to which part of the condition is essential and which is not. The judgment relied upon by the Hon'ble court in this matter wasPoddar Steel Corporation vs Ganesh Engineering Works where the court opined that minor technicalities can be ignore. In that matter a cheque for earnest money was paid through Union Bank while the tender stipulated State Ba

Supreme Court in UDDAR GAGAN PROPERIES LTD. VS. SANT SINGH has made some pertinent observations about Land acquisition by the State and private builder benefitting in the process. The Bench comprising of Justices Anil R. Dave and Adarsh Kumar Goel observed that land acquired for housing purpose must revert back to owner, and not to anyone else directly or indirectly. Article referred: http://www.livelaw.in/land-acquired-housing-purpose-must-revert-back-owner-not-anyone-else-directly-indirectly-sc/

The Punjab and Haryana High Court has held that criminal proceedings against an accused under Section 304 cannot be quashed by invoking inherent powers under Section 482 of Criminal Procedure Code on the basis of settlement/compromise arrived at between the accused and the legal heirs/representatives of the person who has lost his life in the accident. The division bench comprising of Justices Mahesh Grover and Lisa Gill also observed that the offence under Section 304-A IPC is not private in nature and answered the reference to it in negative. Article referred: http://www.livelaw.in/offence-us-304-ipc-cannot-quashed-basis-compromise-parties-punjab-haryana-hc/

Delhi High Court while reversing the acquittal of an Accused for an Offence U/S 354 of Indian Penal Code has held that there is no legal impediment in convicting a person on the sole testimony of a single witness. Article referred: http://www.livelaw.in/no-legal-impediment-convicting-person-sole-testimony-single-witness-delhi-hc/

Allahabad High Court has recently held that allowing Divorce on the ground of irretrievable breakdown of marriage is exclusive within jurisdiction of Supreme Court and is beyond jurisdiction of any other Court in India. The Court has also directed the Law Commission of the State to take appropriate steps to consider for incorporating the ground of ”irretrievable breakdown of marriage’ as grounds of divorce in Section 13 of the Hindu Marriage Act. Article referred: http://www.livelaw.in/allahabad-hc-directs-law-commission-take-steps-consider-incorporating-irretrievable-breakdown-marriage-grounds-divorce-s-13-hindu-marriage-act/

In a recent Judgment the Allahabad High Court has held that statements given by the accused persons under Section 313 of Code of Criminal Procedure can be used for the purpose of appreciation of evidence and can also be used for corroboration of the prosecution evidence; but the burden of the prosecution to prove its case beyond reasonable doubt is not reduced to any extent. Article referred: http://www.livelaw.in/statement-accused-can-used-corroboration-prosecution-evidence-allahabad-hc/

The Supreme Court in Bhagwan Sahai vs. State of Rajasthan has restated that if the prosecution has suppressed the genesis and origin of the occurrence of crime, the accused are entitled to get benefit of doubt. Setting aside the judgment of the High Court which had found the accused guilty under section 308/34 of the IPC, Division Bench comprising of Justices Dipak Misra and Shiva Kirti Singh acquitted the accused. The High Court had held that since both the parties had withheld the origin and genesis of the occurrence and since it cannot be determined as to which party was the aggressor, the case had to be decided against the accused persons treating it as a case of free fight between the parties. Article referred: http://www.livelaw.in/prosecution-suppresses-genesis-origin-occurrence-crime-accused-entitled-get-benefit-doubt-sc/

Delhi High Court, refusing to entertain a writ petition by a Hotel fined with an amount of 41 Lakhs for non-compliance of statutory provisions of Environment Law for a period of more than twenty years, held that a writ petition solely praying for refund of money against the State is not maintainable. Article referred: http://www.livelaw.in/writ-petition-solely-praying-refund-money-state-not-maintainable-delhi-hc/

Delhi High Court in Suresh Kumar Bansal vs Union Of India, has held that no service tax under Section 66read with Section 65(105)(zzzh) of the Finance Act could be charged in respect of composite contracts entered into with builders, since neither the Act nor Rules provide for a machinery provision for excluding all components other than service components for ascertaining the measure of service tax. Rejecting the challenge against the levy of service tax on taxable services as defined under Section 65(105)(zzzzu) the court said “we do not find any merit in the contention that there is no element of service involved in the preferential location charges levied by a builder. Article referred: http://www.livelaw.in/no-service-tax-buying-flats-preferential-location-charges-taxable-delhi-hc-read-judgment/

Uttarakhand High Court has recently held that a person, who met with accident, in any manner, being an employee, then he may claim compensation under either Motor Vehicles Act or Workmen’s Compensation Act but he cannot be at liberty to claim such compensation under both the Acts. Article referred: http://www.livelaw.in/employee-met-accident-cannot-claim-compensation-mv-act-workmens-compensation-act/

Girish Bansal vs. UOI (Delhi High Court) Entire law on concept of "revenue receipt", "capital receipt" and "casual income" explained in the context of taxability of compensation received for cancellation of a sale deed of immovable property. If the AO claims that the receipt is a capital gain, he cannot change his stand to contend that it is a revenue receipt. (i) The Revenue cannot be permitted to shift its stand from one forum to another. The consistent case of the Revenue is to be tested at various levels for its correctness. It is possible that in the interregnum there might be decisions of the Supreme Court which might support or negate the case of the Revenue. That would then have to be taken to its logical end. In the circumstances, the Court is not prepared to permit the Revenue to urge a new plea for the first time in this Court. Having held that it could not be in the nature of capital gain it was not open to the Revenue to seek to bring it t

The Madras High Court has said compensation awarded by the Motor Accident Claims Tribunal or the interest accruing therein cannot be subjected to tax deducted at source (TDS). A civil revision plea was filed by the Managing Director, Tamil Nadu State Transport Corporation (Salem) Limited, Dharmapuri, against an order passed by Additional District Judge, Fast Track Court, directing the corporation to deposit the amount deducted as TDS to the MACT claimant. The Hon'ble court said that compensation awarded by the Motor Accident Claims Tribunal, and interest accruing thereon, is to ameliorate the sufferings of the victims and does not have the character of "income". If there is a conflict between a social welfare legislation and a taxation legislation, the social welfare legislation will prevail since it subserves larger public interest. Article referred: http://www.financialexpress.com/article/personal-finance/accident-compensation-cannot-be-subjected-to-tds-madras-hig