Tag: Section 3

Supreme Court Upholds CCI’s Power: No Second Notice Needed Before Imposing Penalty
Supreme Court

Supreme Court Upholds CCI’s Power: No Second Notice Needed Before Imposing Penalty

This Supreme Court judgement clarifies that the Competition Commission of India (CCI) is not mandated to issue a second, separate show-cause notice specifically proposing the penalty. A single notice, which forwards the investigation report alleging contravention and invites a reply, constitutes sufficient compliance with natural justice. The legal scheme envisages a consolidated hearing on both liability and penalty, with the appellate body serving as a check against disproportionate penalties. Facts Of The Case: An information was filed with the Competition Commission of India (CCI) by M/s Crown Theatre against the Kerala Film Exhibitors Federation (KFEF) and its office-bearers. The complaint alleged that KFEF, along with its President and General Secretary, engaged in anti-compe...
Supreme Court Relief for Companies: Tax Exemption for Vehicles Confined to Plant Premises
Supreme Court

Supreme Court Relief for Companies: Tax Exemption for Vehicles Confined to Plant Premises

The Supreme Court ruled that motor vehicle tax under the Andhra Pradesh Act is leviable only if a vehicle is used or kept for use in a "public place." It held that restricted industrial premises, inaccessible to the public, do not constitute a public place. Consequently, vehicles operating exclusively within such enclosed areas are not liable for the tax, and a rule creating a presumption of 'use' must be read in harmony with this charging section. Facts Of The Case: The appellant, M/s Tarachand Logistic Solutions Limited, was awarded a contract to operate within the enclosed central dispatch yard of the Visakhapatnam Steel Plant (RINL). Pursuant to this, it deployed 36 registered motor vehicles which, from April 1, 2021, were confined solely to operating inside this restricted premises,...