Case BriefsHigh Courts

Kerala High Court: A Single Judge Bench comprising of Dama Seshadri Naidu, J. while hearing a civil writ petition ruled that a daughter is an ostensible agent of her mother and as such application filed by daughter on behalf of her mother is maintainable.

Petitioners, a mother-daughter duo, were partners in the business of husband/father which was an assessee under the Kerala Value Added Tax Act. Respondent initiated proceedings to recover arrears of tax and as a part of those proceedings it attached the husband’s share in his ancestral property. Petitioner wife who had strained marital relationship with her husband filed an execution petition for return of her property and movables from him, which was allowed by the Family Court. On obtaining sale certificate for her property, she noted that the said property had already been attached by the respondent tax authority. So she filed an application before tax authorities through her daughter to take advantage of the amnesty scheme floated by Department for the defaulting dealers but her request was rejected. Assailing the said order of rejection, petitioner filed the instant petition.

Petitioner submitted that the amnesty scheme allowed any aggrieved person to apply under it and the petitioners were aggrieved persons as they had an interest in the assessee’s estate. The husband had acted vindictively and deliberately not taken benefit of the amnesty scheme as he did not want his wife and daughter to receive the property.

Respondents submitted that it was the wife had filed matrimonial proceedings and secured a sale certificate. Therefore, her daughter could not be included within the term ‘aggrieved person’ and as such application filed by daughter before tax authorities was not maintainable.

The Court observed that petitioner duo had a common cause: driven out, both had to fend for themselves. The daughter was a dependent – the mother had fought not only to secure her interest but also to secure her daughter’s interest. Therefore, the daughter was ostensible agent of her mother, who has already secured a sale certificate. Separately, as a dependent, she also had a stake in her father’s estate. In view of the above, the petition was allowed with a direction to the tax authority to consider daughter’s application afresh. [Naseera A.P. v. State of Tax Officer,2018 SCC OnLine Ker 4924, decided on 07-11-2018]

Case BriefsHigh Courts

Himachal Pradesh High Court: A Single Judge Bench comprising of Ajay Mohan Goel, J. allowed the matrimonial proceedings to be transferred from the Court of Additional District Judge at Amb to the Court of Additional District Judge at Dehra.

Proceedings under Section 13 (1), (1-a) and (1-b) of the Hindu Marriage Act, 1955 were pending against the petitioner before the said Court at Amb. She prayed for transfer of proceedings to Circuit Court at Dehra as she was presently serving as an Assistant Professor (Economics) at the Government College, Kangra. Also, she had a minor school going daughter who was residing with her. According to her, it was difficult to contest the case at Amb.

Having gone through the averments made in the petition, the High Court was of the view that transferring the said proceedings from Amb to Dehra would be in the interest of justice. The Court relied on a Supreme Court decision in Sumita Singh v. Kumar Sanjay, (2001) 10 SCC 41, wherein it was held, “in matrimonial proceedings, it is the wife’s convenience which must be looked into.” While delivering the judgment, the High Court was alive to the fact that such applications are not to be allowed in each and every case; however, in the facts and circumstances of the instant case, the Court transferred the proceedings pending against the wife under Section 13 of Hindu Marriage Act from the Courts at Amb to Dehra. The petition was accordingly allowed. [Monika Sharma v. Manish Kumar, 2018 SCC OnLine HP 631, dated 24-05-2018]