Lawwatch : Resources for Learners

Tax Exemption in Capital Gains u/s Section 54 of IT Act

By K Rajasekharan 3 July 2023Property & Succession

Income Tax from Long Term Capital Gains (LTCG) is exempted under Section 54 of the Income Tax Act in case a taxpayer sells his residential house and acquires another residential house from the sale proceeds.

MACT has no role in Hit & Run Vehicle Accidents

By K Rajasekharan 29 June 2023Motor Vehicles Act

In hit and run motor accidental cases Motor Accident Claims Tribunal (MACT) has no judication or role under Section 161 Motor Vehicle Act, 1988 (MV Act). Such claims will be dealt with the Claim Enquiry Officer( CEO).

Wife deserves a share in the Family Properties

By K Rajasekharan 27 June 2023Family, Marriage & Divorce

A wife, who contributed to the acquisition of family assets by performing the household chores, thereby releasing their husbands for gainful employment, would be entitled to a share in the properties, as she had indirectly contributed to its purchase, says the High Court of Madras in Kannaian Naidu & Others v Kamsala Ammal & Others.

Damages an Injured can Claim in Vehicle Accidents

By K Rajasekharan 25 June 2023Motor Vehicles Act

A person injured in a motor vehicle accident can claim two types of damages: one is non-pecuniary damages (general damages) and the other is pecuniary damages (special damages). The non-pecuniary damages (general damages) are the damages which cannot be calculated in terms of money. The Pecuniary damages are those damages which the victim has actually incurred and are capable of being calculated in terms of money.

Guardianship of a Minor Hindu Child

By K Rajasekharan 18 June 2023Civil law

The Hindu Minority and Guardianship Act, 1956 (HMGA) and the Guardians and Ward Act, 1890 (GWA) are the two acts that deal with guardianship. Both the acts define the rights, obligations, relations between adults and minors. The GWA applies to everyone regardless of caste, creed, or community and it includes the procedure on how to petition courts for the appointment of a guardian. The HMGA has an overriding effect in regard to all other laws relating to guardianship, as per Section 5 of the HMGA.

Law relating to Guardian and Ward

By K Rajasekharan 15 June 2023Civil law

The court, on an application by a party, can appoint or declared a guardian for a ward. The purpose is to ensure the welfare of the minor and take care of the ward’s person and property, as per the Guardian and Wards Act, 1890 (GWA).

Compassionate Appointments: SC Guidelines

By K Rajasekharan 11 June 2023Constitutional law

Compassionate appointment is not a vested right. A claim for compassionate appointment by the dependent of the deceased employee may not be entertained after a lapse of a considerable period since the death, says the Supreme Court (SC) in State of West Bengal v Debabrata Tiwari & Ors.

Nudity does not per se amount to Obscenity

By K Rajasekharan 10 June 2023Criminal law

In Rehna Fatima v State of Kerala & Another, the High Court of Kerala quashed the charge of nudity and other ones levelled against the activist Ms Rehna Fatima under the penal code and other laws, for posting a video on internet depicting her minor children painting on her bare torso under the hashtag “Body art and Politics”.

Conversion of Paddy or Wetland in Kerala

By K Rajasekharan 3 June 2023Civil law

The owner or the person in custody of any paddy land or wet land in Kerala shall not have any power to convert or reclaim such lands, since the enactment of the Kerala Conservation of Paddy Land and Wetland Act, 2008 (2008 Act) on 12th August 2008 and the allied rules enacted in 2008. The removal of sand from wetland is also prohibited by the 2008 Act. However, there are two exceptions to this general rule. One is that the owner of the land can seek permission to convert paddy land and construct a residence, and the other is conversion of land for public purposes.

Permanent Lok Adalat: How it works?

By K Rajasekharan 1 June 2023Civil law

Permanent Lok Adalat (PLA) is a judicial body consisting of one judicial officer and two technical officers. Its purpose is to consider and decide the disputes relating to public utility services such as transport, Post and telegraph, sanitation and public conveyance, conservancy, hospital, dispensary service and insurance.

Declaring a Guardian for a Person in Coma Stage

By K Rajasekharan 31 May 2023Civil law

No law exists in India that provides for a mechanism or procedure to appoint for a person in comatose state. However, there is a law that provides for appointment of guardian for a minor as well as the persons with disabilities like mental retardation.

Wife’s right to Claim Maintenance in India

By K Rajasekharan 14 May 2023Family, Marriage & Divorce

Maintenance refers to the amount payable by a husband to the wife (or wife to husband) who is unable to maintain herself. It can be claimed either during the marriage or after the divorce. The objective of granting maintenance is to ensure that the dependent spouse should not be lead to destitution or vagrancy but it should not be a punishment to the other.