slump sale' as per Section 2(42C) of
the Act and capital gains cannot be computed under Section
50B of the Act holding that ... conditions under Section 2(42C) of the
Act. Therefore, the transfer cannot be considered as a 'slump
sale'.
11. Section 50B
including the issue
relating to the applicability of the
provision of Section 50B of the Act. However
the CIT (Appeals) allowed the appeal on legal ... Appeals called for the information
relating to the applicability of Section 50B
of the Act, the impugned notice under Section
situated at
Bagh Hayathnagar, Ranga Reddy District
under Section 50B of A.P. (Telangana Area)
Tenancy and Agricultural Lands Act, 1950 as
illegal, arbitrary, violative
State vs Vijay Lamba And Ors on 19 September, 2023
IN THE COURT OF SH
present charge sheet
against the accused for commission of offence punishable u/s 33
of the Delhi Excise Act.
3. Complete set of charge sheet ... 2019 alongwith certificate u/s 65B of IEA Ex. A1(colly), DD
No. 50B and 58B dated 25.03.2019 Ex. A2(colly), copy
content therein
accused admitted the DD no.50B dated 08.12.2017 Ex.X-1, in terms
of section 294 Cr.P.C. Accordingly, the formal proof
50B
which is Mark X-3 without admitting their contents, and Excise result Mark X-4 u/s
294 Cr.PC, without admitting the contents
regarding inquiry of ownership of
offending vehicle
Ex.PW1/G Notice u/S 133 M. V. Act
Ex.PW1/H Arrest memo ... Certificate u/S 65B of Indian Evidence Act
Ex.P/A/3 DD no.25A
Ex.P/A/4 DD no.50B
u/s 294 CrPC, he
had admitted the genuineness of the FIR No. 471/2019
without contents, DD No. 59B and DD No. 50B both ... prosecution evidence was closed and thereafter the
statement of accused u/s 313 CrPC r/w section 281 CrPC
was recorded wherein all the incriminating
accused in compliance of section
207 Cr.P.C. The arguments on charges were heard and charge for
offence u/s 33 Delhi Excise ... dated 25.04.2015 (Ex.AD-2),
Certificate u/s 65 B India Evidence Act (Ex.AD-3), DD No. 50B
dated
