Taxmann's CRACKER | Jurisprudence Interpretation & General Laws | CS-Executive

Page 1




Contents E G A P

Chapter-wise Marks Distribution

I-7

Chapter 1 1.1

u SOURCES OF LAW

Chapter 2 2.1

u CONSTITUTION OF INDIA

Chapter 3 3.1

u INTERPRETATION OF STATUTES

Chapter 4 4.1

u GENERAL CLAUSES ACT, 1897

Chapter 5 5.1

u ADMINISTRATIVE LAW

Chapter 6 6.1

u LAW OF TORTS

Chapter 7 7.1

u LIMITATION ACT, 1963

Chapter 8 8.1

u CIVIL PROCEDURE CODE, 1908

Chapter 9 9.1

u INDIAN PENAL CODE, 1860

Chapter 10 10.1

u CRIMINAL PROCEDURE CODE, 1973

Chapter 11 11.1

u INDIAN EVIDENCE ACT, 1872

I-5


S T N E T N O C

I-6

E G A P

Chapter 12 u SPECIAL COURTS, TRIBUNALS UNDER COMPANIES ACT & OTHER

LEGISLATIONS

12.1

Chapter 13 u ARBITRATION & CONCILIATION ACT, 1996

13.1

Chapter 14 u INDIAN STAMP ACT, 1899

14.1

Chapter 15 u REGISTRATION ACT, 1908

15.1

Chapter 16 u RIGHT TO INFORMATION ACT, 2005

16.1

Chapter 17 u INFORMATION TECHNOLOGY ACT, 2000

17.1

SOLVED PAPER : CS EXECUTIVE - DEC. 2020 (NEW SYLLABUS)

P.1

SOLVED PAPER : CS EXECUTIVE - AUG. 2021 (NEW SYLLABUS)

P.11

SOLVED PAPER : CS EXECUTIVE - DEC. 2021 (NEW SYLLABUS)

P.20


LIMITATION ACT, 1963

7

CHAPTER

BAR OF LIMITATION

s di es bi i h r T c s . e y r a pl e fd o e nh ot i s r no ef t x n ew eo hh t s sg wn i oe l l b a 3e 6s. 9u” 1ae s ,cu t t c n a Ae c it nc i n of i e f t i uc a sf t i i f mnu ios L s“ e f es o ha t e fcn o nr i i 5a t c t nr o e oc d i t s c na ei Sdn ow i o r n e pk 1. Explain the ‘doctrine of sufficient cause’ for condonation of delay as provided in section 5 of the Limitation Act, 1963. [June 2012 (5 Marks)] Ans.:

s yee t ho i lt i b fd aot cti i s l n oo p p t i ama nc n l oii ndp rep owa f od l nl n oa a sn a s l oa ei r te ea p ht Tip .ma i s n nli f oo s i t a a de cor i ie l r p peh apw e rh ot s, l t a ea ph pt s ai os t t . yi l u n sm oo o st r e i nf l p os pidd t n ac ee 5et e nSxc oeex i ht se t t c t io efu So sn

TAXMANN®

esg bei n i yfk s i at a ma m sr to n l aa ce i l p p pp aa e eh ht t g rn oi r tr n e af nl e lr oe i pp t pt a cao i l en p hr pt o af f rie ods ou. li ad a o erci petr ppn e adep i e c yb h i ni f c r f ac u us ts a esn hrdi p t ah t sehi e h e w dt h i n r v to oea t i rf ha t pa t c ti 5dr l eu nt p oi top i a t mCe c e edh h Sat t (not plaint or suit)

y a m t o n s i t a h w d n a e s u a: s cn to n i ea t i c v i r f f e us sb so i l ti a a c hi d Wu j g n i w o l l o f e h t y b d e n i a l p x e e b 3 to 12 years 6 months

Examples of sufficient cause:

u

n i n o i t a r e d i s n. o c o t n i n ee kb at t s eu bm ye ak ma t s i m h c u s t u b , y a l e d , f so e s n a o ci t na i s a n t e r e d cn o nc I nn i o l i e t s c ne uS or ce sd i n h u re os tu n a ac l l t e n pe pi ac fi ef hu t s ds ea l s d i me d hr ca i g h e wr e b d l u o h s l a e p p a e h t g n i l fi t o . n5 Wrong practice of High Court

mistake of counsel

n i a t r e c n i e s u a c t n e i c fi f u s o t e s i r e v i g n a c

,t ee n bs e yuc i c ax fi me f u wts o an a l s yse bit u nwt a el i t vf s i g on o tec h gcr n i e r as i erv o hn d t a ggl i nr ,a i g s ee i vl c ee r e h xwt eor rHo o.y e gs t r nu i a ap h sce i th ln b t ef ai t c o s fie e f c nu i n s e sg a i l dg ee r n e e. dh e i s ts ntu ooa cnc

7.1

d i s n o c e b y a m y t r a p e h t f o

Mistake of law

u

Imprisonment of the party or serious illness

. y a l e d f o n o i t a n o d n o c r o f d e r e

u

. s e s a c

Wrong advice given by advocate

-

u

bona fide u


. y a l e d e t ea hn t i od t r eo s n a i cf eo hn t fi o o t ea l n fi o ed hn t o c r o f d n u o r g o n s i

r e t f a g n i k o o l s a we . ts n u aa dc ne en f i e u dn ee hg t d dn oa i t r n e e pi c h fi cf i h u ws a ge nb i r uo dt d l e h n e e b s a h m i h n i t p m o r p e tb a o ht t s et l n p a i c m ni i a r l pc ee l b h at t s i u e qc eu d nn oi t dI e. s a b s i n o i t a t i m i l f o w a L e h T

fni fro. sn. eo a otd Il o , h.b si e tstrr b d an u o a e ei l ds r t at hd i iT a oa ae d i b r bvmm.eee i a e r h s eryLn pb c t m e n e a f i noga heIet h n ot . stml t g i o , t a a s n l t ei a a ohihgu t e u h e i , c nd sb l su mts l i t i e a i iu y s l tor yr e esdryyonv heeabbnno b a h t t sc ti mep t c rh etebi e ter e e u r c ce t hf t i xd, f a t,o h a esr ht t i ywtsdhubd h s o e l o n n e g g n d h ou u nCs ot mt i o eyr ooe r yhh h e cmv ag t dgt e p l i er e a byoeeh mast d nci t t e a mn ehs b s r t r io i e y s t s u i eu bdbmo f hg e u m mo oi t s s n r o rda f i e h t i st ha l h r t l bt o x m t a g wc er i ie bt fd , rghsoi e n noh oi tsea i t ont n c i r p i eta r ss d t y e a neovb e w e f t e o r oc i n dan r i mdt ep o a g d c it ia l te ,do nm t e i n re lr fu e a o oanr h b b a n s f ge btt w,oe d adsrnoeun i e r e o l z d r e m i hl hu eipt tt ii p t ac f hx lf ,e e l Te a IrAawr TAXMANN®

tr n o ef md e gr de ud j i s en ho t fc o s ea ew r c n eo dt i ea c hi t l fp o p a r o l a e p p a e h t y n a p. y ma ol ce cd ae h ot t g yn r i a n s o s d e cn eo nc . f e i l e r e h t g n i m i a l c

,d , fer o hee etvr s r r uoea afwb c o emHe ba.m ) y i s dh t r eS e a r em r yy a o bb3c sd e r i e b e l ti t s b ff a ei fah dt . e ei hu(m Tsna .eos 0 h i e t 0ta h 0s stt , ir 0 me 0ii m , t lf 2 s i fa d o fl ldn o e. a ov e i mhr en s ut e to sr p n d aueui l hoa mot m v aCra yee a t hhf ee STa hb s.ttd n e b m o l ea wt i u dy oa o t e hw mi hS mt t ai sn fy Rl e foa o y pm r y we ma ava l o p ecRe efh hr t it

n i a . t n r e o i ct a ft o i nm oi l i s f uo l c d xo er i re op f d se nb oi i r s c i v s oe rr pp ce i h f t i c ef po sn o si e t a kt au mp 3m 6o 9c 1r ,o t f c As e ns oa i tc a e t i m mo is L n ei he Tm .t i 1

: r e d n u s a e r a s n o i s i v o r p e s e h T . 2

. ) 2 1 n o i t c e s ( s g n i d e e c o r p l a g e l n i e m i t f o n o i s u l c x E ) (

s i r e p u a p a s a l a e p p a r o e u s o t e v a e l h c i h w g n. i ) r 3 u1 dn eo i mt c ie t s f( o r no of i d s e ui l l c p xp Ea ) (

n o i t c e s ( n o i t c i d s i r u j t u o h t i w t r u o c a n i n e k a t

e m i t f o n o i s u l . c ) x4 E1 ) (

. ) 7 1 & 6 1 , 5 1 s n o i t c e s ( s e s a c r e h t o n i a t r e c n i e m i t f o n o i s u l c x E ) (

iv

bona fide

iii

3 6 9 1 , T C A N O I T A T I M I L

7.2

State Counselor Panel Lawyer

u

Time taken for obtaining certified copies

u

Non-availability of u

Ailment of father

BARRING REMEDY NOT RIGHT

2. “Law of limitation bars the remedy in a court of law only when the period of limitation has expired, but it does not extinguish the right that it cannot be enforced by judicial process.” Elaborate. [June 2014 (4 Marks)]

`

Example:

equity helps

Ans.: the diligent and not the indolent

i.e

3. “Law of limitation bars the remedy, but does not extinguish the right.” Explain the statement with its exceptions. [Dec. 2011 (4 Marks)]

Ans.: Refer answer to Q. No. 2.

i ii


3 6 9 1 , T C A N O I T A T I M I L

u

TAXMANN®

t nyeo i ahn h t m t re i e wet h vfd tt i aa u a bt dh o sn i n e er o s s e s a e pr er e cpep yemt r t aa il l s a i h b get al eh o s t i ste n d i l ehib h , hn t a i t l o w i rt i a e v cna t f o ei a s tn si sa e e ce i hl i d b t yrpe p e t v i daa l i e n h b h aut e s s mei i d ikw rhar e ome dt h n rt d o o ue t d nwi l u oos u l sl o r ew ah e pdt aoes a i ert, u e r h t . p e t i d t a hes e ei hnd Wt i d u

lf l o i we t na od i t e a h t i t mm io l ff r o ) dd oe i l r b e a ps i nd ey hl t l ,a h g t e a l et do an s oi t o ph uw s( e e uv i nt i a t t n n oe cs e yr t i p l i e b r al s a i g d e ll a gr. o ef h l t a ane ud fr I u

,os . ee r h ote ht t s nna l i ,l o y e i a mt t ci a n l at yb i e i t sm i h l aw i i s ib nl i d a ofs n i o t u i l a r dd al co g he i l l i ic l p r w peu r aps e d nh o nee i tr ahh o e np et w , a kn n aot r y i o a mt i bt t c s a ral d ofi l i et tow m wi i u e ol n ss l e l oo ui aa h tf t eca t sd ci fi u n l o . t p yad i t t ep e es i s l a m v i ni a i i n bs t e a as oe s c t e i e e cr d dhk c eta a l t u l a a t m s s i g t e t eet i o n o r l t ei i a l d r i e ni s b o n e ort a i so i ot s r i i l d eu ei e pns rb l aa eaa h as e s g l i n fi fi e Wd I l u

d e l b a s i d y l l a g e l o t g n i t a l e r n o i t a t i m i l f o w a L : w o l e b d e n i a l p x e s i s n o s r e p

Ans.: Legal disability [Section 6]:

, fnno f ri e toon i i va to ta eh a i wtcns i on sp l oe de Hd t ipnx a .v o s ece o e h w urt rp, o c l d l c e a a s o n l o c i s t r i c e t a.r p f8uss o o An o C. t e4 o est i s u hnc astee n p no co S e i es . et h r c he d wtn t r nSyu enaou o hidC r. dae g we y t i sdnhti l niotnb e , v s i uo y a c e rr a i s r f i npidf d p euf oex s i h r et o t e n a dn s t we oe i boda s msi e e inr l c d oc w ri a s n t o op e i m l f a l er a t ecpes r e mxdbi o yyc iei a T nr n a i e i l me a p, e t dm r e c e fi t he o ct t

s9s9tfr s t s o o r neni y x e a l o o e t s n t i i i s t u t l u o i c c a ne b setc s l oS a S a e i s ei t . e uh f a y d pl nt t t e i i p i t nn t s iat ml n ee ib i o l a tohu c ctc w fi q t o y A l e , r l s s dppeun p b p hou oa u a i t C rs r etne e eo h o i pT n hmn d t , in a.se et tedv ei u c oioer h v p d no t om, o t Os t dros npt un nast h u aynh Tg o cl e g .b i i n yntr p o o t s i eri a l s t coa in h b x c n aoe e i i o l na t i m p et i i pt h c ct ri aae ol f p f e c ypoo hn t ayet i o l g idns , b ui ns anaa u a n s ck h i i sh d eaT. t m t t h . i tii u s t w f n s e p es nou l eer o uol t qteht cs edf acy s eewdat s s bt i e n e l uiai i ho smcl b t i i p t ep l a os nc ha n ni oai t

Continuous running of time [Section 9]:

Section 4

Ans.:

7.3 4. The Law of Limitation under the Limitation Act, 1963 bars the remedy but it does not extinguish the right. Explain in brief. [June 2019 (4 Marks)] Ans.: Please refer to answer of Question No. 2.

5. Discuss the provisions relating to persons under legal disability under the Limitation Act, 1963. [Dec. 2019 (4 Marks)]

CONTINUOUS RUNNING OF TIME

6. “Where once time has begun to run, no subsequent disability or inability to institute a suit or make an application can stop it.” Comment. [Dec 2011, 2014 (4 Marks)]

Section 5 6, 7 & 8


fe o s e nh oT i s . ud l o c i xr ee rp od f e b sr i nc os i s e i r v op re ph t cf i f o i c n eo pi sa t st e u kp am mo 3c 6r 9o 1f s ,e t s c a Ac : s new om o i t l ol a sf o t i mne iir e L a ms ei n ht o T i n s i i a v t o r r e cp

. d e d u l c x e e b l l a h s d r a w a e h t f o y p o c a g n i n i a t b o r o f d e r i u q e r e m i T

ay n na i dy eb t r a o i t i n n o i i t nc ei ed bi s r du aj hf eo uk sc s i a l ny i rb e , t t i t a n . i ma d e t er d he u t t l n c oe x t e goe ntb i e t l l a b l l a ah e ns r gue ni ss i u d eha ecc cie ohk rwl i p r t r lu e i v h ot i C Co

de eb yl l aa t s h ns en eo bt i dc an u hj en ei r f c eo dd o ai r fe o np h oc i t u u cs en xe eh et hr t e rd or f o nr oo i t n a o ci i t l c p pn au. j d rn e oi d tnu i ac u l syx fb e I ) (

[Section 14] Exclusion of time in certain other cases [Sections 15, 16 & 17]: a

u

se i b h l ,a l h t h i s a f , ” dr oo of gd e nl i i p gp na i t s u i cr ee s p ou ra pp na es ea bl sa a e hp p ta n ar co i l e p pu as o et he t v ha ce i l “ h r wo gf nn i . od r i ut e dad c u el i l mp c ipx T ae

u

e e r c e d e h t h c i h w n o t n e m g d u. j d ee hd t u fl o c yx pe oe cb ao s gl na i l n l i a a h t s b od re od f n du o ef r i s u i qr ee r d er mo ir T o

u

. rd de nd e ar d u dol erc co x n e e uc e on b ne l ot l rn a peh ss s, a ed wee r w c re e od i v d e eer h nt r i a f o l o p d ye mp s oo i v cc e tar n ege nb mi n gi o t da ut t j bh g eou hro t os hfr ceo t i i h s i m wu o nqf r e or d yee aml di a e etp e hh p Tt a

u

e b o t s i n. on i t u a r t i o mt is l n fi o g de ob i e r m e pt i ee hh t t ,h n c oi i t h a cw i l n p po ay ra od e lh a et pf po ae ,i v t i s u u sl yc nx ae d fe o t eu s p a cm o nc I u

t n e m n r e v o G e h t f o t n e s n o c / n o i t c n a s e h t g n i n i a t . b d oe d du el r c i x u qe ee r b el l ma ih T s ) (

b

[Section 12(1)]

TAXMANN®

, t a h t s e t a t s 3 6 9 1 , t c A n o i t a t i m i L e h t f o

fnre o oh u egnt i t em m a b ds o sr ea a f hh ws t r e a n mm oe ois y rt e3 f dh nnt r e uae .t r . f lei a l imyd i t wt i n l nti e b a oh l al i t s i t a tiw d t a i t e yn mt s il a e i l iuc fb qi s o ae h di s s od bt i n r oui e pnSd . f sl o. ei i e r he s e t r t p ,e i e h n s n Tao a c.ot i l a n f t e o i v e m i t g i l a a d e r eh o h T F t .n e . ms a ouo rol f f nno ee uv nr t ao aa ot hd l u

3 6 9 1 , T C A N O I T A T I M I L

7.4

7. Manoj died on 3rd August, 2016 before a right to institute a suit accrued, leaving behind a minor son of the age of 15 years. Decide the time from where the period of limitation shall be calculated under Limitation Act, 1963. [Dec 2018 (4 Marks)]

Ans.: Section 9 once time begins to run no subsequent disability or inability can stop to institute a suit or make an application (i.e. cause of action) (i.e. cause of action)

COMPUTATION OF PERIOD OF LIMITATION

8. The law of limitation bars the remedy in a court of law when the period of limitation has expired. However, there are certain exclusions in the computation of the period of limitation. Explain. [June 2011 (4 Marks)] Ans.:

[Section 12(2)]

tion 12(4)]

[Sec-

u

[Section 12(3)]

[Section 13]


3 6 9 1 , T C A N O I T A T I M I L

l da nr t an ae i d C ne I h mt oy rb f td n e er s e bt ai s nn ei em bd sa a t hu tb n aa di . ndd n eI e f d e u del d es i c ht x t e hue cob i s h e l l i wr a oh gt s nr i, i r rt uen dte eem n mhr ite t m v eo o hr G Tf ) ( esoe katk a asnt t is eg s s i i maem b c r tr o oro e dhnd l u utl a aoa r r nhf f s ei d n r ho e or t i e tt nn a v oe t o i pg c ms ua id i l dsf ios eh s a a rdh bo o t i atr n e a sn i c. epi ndel s pn onh i otpi o t a p,at s rp ce i oe l r p c fx pr f i ao e t n rt i n on i aa ta lt i dnpr u e ec sni e dho ef t el he t t dni t t e onc e i r uj e t hn e nb hte fmuu Wo rs ) (

s t n e m e r i u q e r e h t e r a g n i w o l l o f , 3 6 9 1 , t c A n o i t a t i m: it L n ee hm t e f o g d e l w o n k c a rd e i pl sa Av a r o f .

e d a m e b t s u m t I

,eed. t e c dhi od Aatr yea nma pm osp i hs tio a y sa t ctew i r ef al mg t b ie n L laae i , eal f m l h n a y n t oha fos e p o r t be s e e pi st h r e e h t htn n t e n i h yi fb w o d ee rdz oi roi m ri e tro t pb e he sept h Addu ae at bym fi o o rlr tcuf s d n uetd e orn t cpeu ceg p aha t m nf so i oo tnhc y n e eobb i mt l rl a oa yi r ap yh px cs eean g r o e i e et h l ht a ri t we om ,r 3 ti ob l 6f ef 9e 1bdo

Ans.: Valid acknowledgement: Please refer to answer of Question No. 10.

TAXMANN®

h c u s m o h w t s n i a g a y t r a p e h t y b

d n a , d e m i a l c ni s i t eh dg ai r mr eo by t tr s e up mo r tp I property or right

Section 19

Effect of payment of debt or interest:

.

t n e m e g d. e l w o n k c a h c u S

n a f o e b t s ru om

e b t s u m e r e h T

e b l l a h s n o i . t d a e t i n mg i is l fs o a dw ot i n r e e pm e hg sd e e r l f w ao ,n d k ec i f a s i e t a h s t en r e a h sw n oe i m t i i t d ne oh ct em vo or bf ad e et hu t p lm l a o fc I before the expiry of period of limitation

u

writing and signed

u

acknowledgement existing liability in respect of a u

admission

u

Section 18

Ans.:

7.5 c

d

Section 17

9. Computation of period of limitation for an appeal or an application for leave to appeal. Comment. [Dec 2012 (4 Marks)] Ans.: Please refer to answer of Question No. 8. EFFECT OF ACKNOWLEDGEMENT

10. Explain: Valid acknowledgement and its effect on limitation period. [Dec 2009 (4 Marks)]

11. What is the effect of acknowledgement on the period of limitation? Discuss. [June 2019 (4 Marks)]

Ans.: Please refer to answer of Question No. 10.

EFFECT OF PAYMENT OF DEBT OR INTEREST

12. State the effects of ‘acknowledgement’ and ‘payment against debt’ on the period of limitation. [Dec 2011 (4 Marks)]


3 6 9 1 , T C A N O I T A T I M I L

7.6

n o i t c e S s i h t o t g n i d r o c c a , s u h T

a fresh period of limitation becomes available to the creditor when part-payment of debt is made by the debtor before the expiration of the period of limitation.

. n a. o1 l 1 f0 o 2 . e1 t 1 a . 0 d3 en ho t d mn oe rl f l i sw r a d en ya 38 s0 i 0 e2 s . a 2 c. 1 t1 n em s o e r r f pt r ea ht t s rl l oi f w dd oo i r i r e e pp nn oo i t i t a a t i t i mm ii L l s u h T

13. On 30th November, 2008, Mohan took a loan of ` 20,000 from Sohan. He paid ` 5,000 to him on 31st August, 2011, towards part-payment. After that, Sohan did not receive any amount from Mohan. Subsequently, Sohan instituted a suit for recovery of the dues from Mohan after the expiry of 2 years from the date of last part-payment. Advise, whether (i) the suit is maintainable; and (ii) the part-payment is an acknowledgement of payment. [June 2014 (6 Marks)] Ans.:

3 6 9 1 , t c A n o i t a t i m i L e h t f o

o t g n i d r o c c A

f2d eo r o o ri e n r f t e e o f i p bt a .a n tno i o i 1mit a 1itt 0lai c f i 2o m l . p 8 i . dpl 1 s oaa 3i nree oedl b tpaa n m n eh i s s e mr a a t yf n a hi pana . team1 r h c 1 a nos0 pe i 2 t. ehMi ,u. d e 8 d ao 1 cs3 mr i n e i hf se S t o a .1 ,e hp1 n t 11a no 0 0 ai d 2 2 ht . . a e ot 8 8 . h . i1 Mm 1 t 33m ei l s f a lmo o ca r oef nr ni ts i gfar t ni da r era ee vot i fshy g lt3 sol m t t yi c w r oa ai r d p f s f n rxrs a e e ee rl p y a l e sh ei At 3yw

Section 19 a fresh period of limitation becomes available to the creditor when part-payment of debt is made by the debtor before the expiration of the period of limitation.

TAXMANN®

i.e


CRACKER Jurisprudence Interpretation & General Laws AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO PAGE NO. BINDING TYPE

: : : : : : :

N.S. ZAD ,KALYANI SHIRODE TAXMANN JANUARY 2022 6TH EDITION 9789393656797 262 PAPERBACK

Rs. 375 | USD 36

Description This book is prepared exclusively for the Executive Level of Company Secretary Examination requirement. It covers the new syllabus as per ICSI CS-Executive Exam. The Present Publication is the 6th Edition for CS-Executive | New Syllabus, authored by CS N.S. Zad & CS Kalyani Shirode, with the following noteworthy features: u

Strictly as per the New Syllabus of ICSI

u

[Marks Distribution] Chapter-wise marks distribution

u

[Topic-wise Arrangement of Question] Questions in each chapter are arranged ‘topic-wise’

u

Coverage of this book includes: n

u

All Past Exam Questions l

CS Executive December 2020 | New Syllabus

l

CS Executive August 2021 | New Syllabus

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CS Executive December 2021 | New Syllabus

[Most Updated & Amended] This book covers the latest applicable provisions and amendments under the respective laws

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