{"id":603,"date":"2015-11-21T12:36:35","date_gmt":"2015-11-21T07:06:35","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=603"},"modified":"2021-11-15T12:16:53","modified_gmt":"2021-11-15T06:46:53","slug":"companies-act-2","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/companies-act-2\/","title":{"rendered":"COMPANIES ACT, 2013"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e4bda0320e4\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e4bda0320e4\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/companies-act-2\/#COMPANIES_ACT\" title=\"COMPANIES ACT\">COMPANIES ACT<\/a><ul class='ez-toc-list-level-2'><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/companies-act-2\/#SECTION_397\" title=\"SECTION 397\">SECTION 397<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/companies-act-2\/#OPPRESSION_AND_MISMANAGEMENT\" title=\"OPPRESSION AND MISMANAGEMENT\">OPPRESSION AND MISMANAGEMENT<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/companies-act-2\/#SECTION_3\" title=\"SECTION 3\">SECTION 3<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/companies-act-2\/#PROHIBITION_OF_AGREEMENTS_%E2%80%93_ANTI-COMPETITIVE_AGREEMENTS\" title=\"PROHIBITION OF AGREEMENTS &#8211; ANTI-COMPETITIVE AGREEMENTS\">PROHIBITION OF AGREEMENTS &#8211; ANTI-COMPETITIVE AGREEMENTS<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/companies-act-2\/#SECTION_5\" title=\"SECTION 5\">SECTION 5<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/companies-act-2\/#EXPORT_AND_IMPORT_POLICY\" title=\"EXPORT AND IMPORT POLICY\">EXPORT AND IMPORT POLICY<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/companies-act-2\/#SECTION_129A\" title=\"SECTION 129A\">SECTION 129A<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/companies-act-2\/#APPEALS_%E2%80%93_RESTORATION_OF_%E2%80%93_APPELLATE_TRIBUNAL\" title=\"APPEALS &#8211; RESTORATION OF &#8211; APPELLATE TRIBUNAL\">APPEALS &#8211; RESTORATION OF &#8211; APPELLATE TRIBUNAL<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/companies-act-2\/#SECTION_3-2\" title=\"SECTION 3\">SECTION 3<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/companies-act-2\/#LEVY_OF_ADDITIONAL_DUTY_EQUAL_TO_EXCISE_DUTY\" title=\"LEVY OF ADDITIONAL DUTY EQUAL TO EXCISE DUTY\">LEVY OF ADDITIONAL DUTY EQUAL TO EXCISE DUTY<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/carajput.com\/blog\/companies-act-2\/#DIRECT_TAX_LAWS\" title=\"DIRECT TAX LAWS\u00a0\">DIRECT TAX LAWS\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/carajput.com\/blog\/companies-act-2\/#CORPORATE_LAWS\" title=\"CORPORATE LAWS\">CORPORATE LAWS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/carajput.com\/blog\/companies-act-2\/#INDIRECT_TAX_LAWS_STEXCUS_CST_VAT\" title=\"INDIRECT TAX LAWS (ST.\/EX.\/CUS. &amp; (CST &amp; VAT)\">INDIRECT TAX LAWS (ST.\/EX.\/CUS. &amp; (CST &amp; VAT)<\/a><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><\/h2>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/Untitled37A.png\" rel=\"attachment wp-att-1637\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1637\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/Untitled37A-300x165.png\" alt=\"Untitled37A\" width=\"839\" height=\"462\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/Untitled37A-300x165.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/Untitled37A.png 508w\" sizes=\"(max-width: 839px) 100vw, 839px\" \/><\/a><\/p>\n<h1 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"COMPANIES_ACT\"><\/span><span style=\"color: #000080;\"><strong>COMPANIES ACT<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<h2><span class=\"ez-toc-section\" id=\"SECTION_397\"><\/span><strong><span style=\"color: #3366ff;\">SECTION 397<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"OPPRESSION_AND_MISMANAGEMENT\"><\/span><strong>OPPRESSION AND MISMANAGEMENT<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Where CLB passed status quo order in respect of subject property to restrain creation of third party rights, construction done by respondent tenant to repair that property could not be considered as detriment to interest of anybody and, therefore, contempt application filed to restrain construction by respondent was to be dismissed &#8211;<span style=\"color: #ff9900;\"><strong><em>[2015] (CLB &#8211; New Delhi)<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>COMPETITION ACT<\/strong><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"SECTION_3\"><\/span><span style=\"color: #3366ff;\"><strong>SECTION 3<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"PROHIBITION_OF_AGREEMENTS_%E2%80%93_ANTI-COMPETITIVE_AGREEMENTS\"><\/span><strong>PROHIBITION OF AGREEMENTS &#8211; ANTI-COMPETITIVE AGREEMENTS<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Where real estate developers i.e., Jaiprakash Associates (JAL) and JaypeeInfratech (JIL) did not have ability to influence conditions of competition in relevant market for provision of services for development and sale of residential apartments in Noida and Greater Noida and there were several established real estate players offering world class amenities, JAL\/JIL was not in a dominant position in relevant market and, therefore, question of examining alleged abusive conduct did not arise &#8211;<span style=\"color: #ff9900;\"><strong>\u00a0<em>[2015] (CCI)<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Where evidence available on record was insufficient to hold Opposite Parties responsible for having colluded in tenders for supply of AMDBS, a critical safety item required for railway coaches, complaint of alleged unfair business practices made by Informant against Opposite Parties was to be dismissed &#8211;\u00a0<span style=\"color: #ff9900;\"><strong><em>[2015] (CCI)<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>FOREIGN TRADE (DEVELOPMENT AND REGULATION) ACT, 1992<\/strong><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"SECTION_5\"><\/span><span style=\"color: #3366ff;\"><strong>SECTION 5<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"EXPORT_AND_IMPORT_POLICY\"><\/span><a href=\"https:\/\/carajput.com\/services-import-export.php\"><strong>EXPORT AND IMPORT POLICY<\/strong><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Notification No. 48\/2005 dated February 20, 2006 and Notification No. 8\/2006 dated June 12, 2006 amending &#8216;Target Plus Scheme&#8217; under EXIM Policy\/Foreign Trade Policy 2004-2009 to restrict\/reduce benefit to exporter retrospectively from 1-4-2005 were ultra vires, as already accrued benefit cannot be taken away by retrospective amendment; therefore, the said notifications were read down to be effective only from dates they are issued &#8211;<span style=\"color: #ff9900;\"><strong><em>[2015] (SC)<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>CUSTOMS ACT<\/strong><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"SECTION_129A\"><\/span><span style=\"color: #3366ff;\"><strong>SECTION 129A<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"APPEALS_%E2%80%93_RESTORATION_OF_%E2%80%93_APPELLATE_TRIBUNAL\"><\/span><strong>APPEALS &#8211; RESTORATION OF &#8211; APPELLATE TRIBUNAL<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Issue &#8216;whether Tribunal can restore appeals even when assessee made pre-deposit only after due date specified by High Court&#8217; was referred to Third Member owing to difference of opinion &#8211;<span style=\"color: #ff9900;\"><strong>\u00a0<em>[2015] (Mumbai &#8211; CESTAT)<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>CUSTOMS TARIFF ACT<\/strong><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"SECTION_3-2\"><\/span><span style=\"color: #3366ff;\"><strong>SECTION 3<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"LEVY_OF_ADDITIONAL_DUTY_EQUAL_TO_EXCISE_DUTY\"><\/span><strong>LEVY OF ADDITIONAL DUTY EQUAL TO <a href=\"https:\/\/carajput.com\/services-excise-consultancy.php\">EXCISE DUTY<\/a><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">In view of Explanation 1 to Section 3 of Central Excise Act, 1944, in case of DTA clearances by 100% EOUs, CVD portion equal to excise duty is leviable at highest of excise duty rates in India. Thus, in case of goods liable to excise duty at different rates owing to exemptions or otherwise, CVD portion would be computed using highest rate of excise duty. This principle is analogous to principles in Section 3(1) of Customs Tariff Act, 1975 &#8211;\u00a0<span style=\"color: #ff9900;\"><strong><em>[2015] (Mumbai &#8211; CESTAT)<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\"><strong>SECTION 9A<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>CHARGE\/LEVY &#8211; ANTI DUMPING DUTY<\/strong><\/p>\n<p style=\"text-align: justify;\">Where: (a) provisional anti-dumping was levied on 2-5-2002 and same became ineffective on completion of 6 months on 1-11-2002, and (b) final anti-dumping was levied only on 1-5-2003, then, no anti-dumping duty could be levied during gap period, viz., 2-11-2002 to 30-4-2003 &#8211;\u00a0<span style=\"color: #ff9900;\"><strong><em>[2015] (SC)<\/em><\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><strong>CST &amp;<a href=\"https:\/\/carajput.com\/services-vat.php\"> VAT<\/a><\/strong><\/p>\n<p style=\"text-align: justify;\">SECTION 2(xv) OF THE KERALA VALUE ADDED TAX ACT, 2003<\/p>\n<p style=\"text-align: justify;\"><strong>DEALER<\/strong><\/p>\n<p style=\"text-align: justify;\">&#8216;Flipkart&#8217; is merely facilitating sales, purchase and delivery of goods, it can&#8217;t be considered as dealer of goods under Kerala VAT Act &#8211;<strong>\u00a0<span style=\"color: #ff9900;\"><em>[2015] (Kerala)<\/em><\/span><\/strong><\/p>\n<p style=\"text-align: justify;\">SECTION 6 OF UTTAR PRADESH VALUE ADDED TAX ACT, 2008<\/p>\n<p style=\"text-align: justify;\"><strong>TAX INCIDENCE AND LEVY &#8211; COMPOSITION OF TAX LIABILITY<\/strong><\/p>\n<p style=\"text-align: justify;\">Compounding Scheme dated 9-6-2009 (Int Bhatta Samadhan Yojna) announced under section 6 for seasons 2007-08 (1-1-2008 to 31-9-2008) and 2008-09 (1-10-2008 to 31-9-2009) is not ultra vires to Constitution &#8211;\u00a0<span style=\"color: #ff9900;\"><strong><em>[2015] (Allahabad)<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>CENVAT CREDIT RULES<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\"><strong>RULE 2(l)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>CENVAT CREDIT &#8211; INPUT SERVICE \u2013 GENERAL<\/strong><\/p>\n<p style=\"text-align: justify;\">Dealers of SIM Cards\/Recharge vouchers cannot be regarded as &#8216;recipients of telecom services&#8217; provided by telecom companies; hence, said dealers cannot take input service credit of service tax paid by telecom companies &#8211;\u00a0<span style=\"color: #ff9900;\"><strong><em>[2015] (New Delhi &#8211; CESTAT)<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>STATUTES<\/strong><\/p>\n<h1 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"DIRECT_TAX_LAWS\"><\/span><span style=\"color: #3366ff;\"><strong>DIRECT TAX LAWS<\/strong><\/span><strong>\u00a0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p style=\"text-align: justify;\">Section 245R of the Income-tax Act, 961 &#8211; Procedure on receipt of application \u2013 Representation of cases before Authority for Advance Ruling &#8211;\u00a0<span style=\"color: #ff9900;\"><em>LETTER F.NO.225\/261\/2015\/ITA.II, DATED 28-10-2015<\/em><\/span><\/p>\n<p style=\"text-align: justify;\">Section 54EC of the <a href=\"https:\/\/carajput.com\/income-tax-services.php\">Income-tax Act, 1961<\/a> &#8211; Capital Gain not to be charged on Investment in certain Bonds &#8211; Taxation of income from offshore rupee denominated bonds &#8211;\u00a0<span style=\"color: #ff9900;\"><em>PRESS RELEASE, DATED 29-10-2015<\/em><\/span><\/p>\n<p style=\"text-align: justify;\">Section 92C of the Income-tax Act, 1961 \u2013 Transfer Pricing \u2013 Computation of Arm&#8217;s Length Price \u2013 Notified Tolerance Limit &#8211;\u00a0<span style=\"color: #ff9900;\"><em>NOTIFICATION NO.86\/2015 [F.NO.500\/1\/2014-APA-II], DATED 29-10-2015<\/em><\/span><\/p>\n<h1 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"CORPORATE_LAWS\"><\/span><span style=\"color: #3366ff;\"><strong>CORPORATE LAWS<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p style=\"text-align: justify;\">IRDAI (Registration and Operation of Branch Offices of Foreign Reinsurers other Than Lloyd&#8217;s) Regulations, 2015 &#8211;\u00a0<span style=\"color: #ff9900;\"><em>NOTIFICATION F.NO.IRDAI\/REG\/17\/107\/2015, DATED 19-10-2015<\/em><\/span><\/p>\n<p style=\"text-align: justify;\">Clarifications on Applicability of Provisions of section 45 of Insurance Act, 1938 in various scenarios &#8211;\u00a0<span style=\"color: #ff9900;\"><em>CIRCULAR NO. IRDA\/LIFE\/GDL\/MISC\/186\/10\/2015, DATED 28-10-2015<\/em><\/span><\/p>\n<p style=\"text-align: justify;\">SEBI (Issue of Capital and Disclosure Requirements) (Seventh Amendment) Regulations, 2015 \u2013 Amendment in Regulation 58 and Schedule VIII &#8211;\u00a0<strong><span style=\"color: #ff9900;\"><em>NOTIFICATION NO.SEBI\/LAD-NRO\/GN\/2015-16\/025, DATED 27-10-2015<\/em><\/span><\/strong><\/p>\n<p style=\"text-align: justify;\">IRDAI (Acquisition of Surrender and Paid Up Values) Regulations, 2015 &#8211;\u00a0<span style=\"color: #ff9900;\"><em>NOTIFICATION F.NO.IRDAI\/REG\/15\/105\/2015, DATED 16-9-2015<\/em><\/span><\/p>\n<h1 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"INDIRECT_TAX_LAWS_STEXCUS_CST_VAT\"><\/span><span style=\"color: #3366ff;\"><strong>INDIRECT TAX LAWS (ST.\/EX.\/CUS. &amp; (CST &amp; VAT)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p style=\"text-align: justify;\">Extension of Filing of Online Return for Second Quarter 2015-16 &#8211;<span style=\"color: #ff9900;\"><em>CIRCULAR NO.27 OF 2015-16 [NO.F.7(420)\/VAT\/POLICY\/2011\/PF\/955-961], DATED 28-10-2015<\/em><\/span><\/p>\n<p style=\"text-align: justify;\">Extension of time limit for Filing of Annual Return and Filing of Audit Report by a Dealer &#8211;\u00a0<span style=\"color: #ff9900;\"><em>NOTIFICATION NO.FTX.49\/2014\/88, DATED 12-10-2015<\/em><\/span><\/p>\n<p style=\"text-align: justify;\">The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances<\/p>\n<p style=\"text-align: justify;\">Hope the information will assist you in your Professional endeavors. For query or help, contact: <a href=\"mailto:singh@carajput.com\">singh@carajput.com<\/a>\u00a0\u00a0or call at 9555555480<\/p>\n<p>&nbsp;<\/p>\n<p>Read our articles:<\/p>\n<ul>\n<li><strong><a href=\"https:\/\/www.caindelhiindia.com\/blog\/application-of-gst-on-contribution-by-rwa-members\/\">Effect of GST on Advertisement and Cinema Industry<\/a><\/strong><\/li>\n<li><strong><a href=\"https:\/\/carajput.com\/publications\/gst-impact-on-import-and-exports.pdf\" data-cke-saved-href=\"https:\/\/carajput.com\/publications\/gst-impact-on-import-and-exports.pdf\">GST Impact on Import and Export\u00a0<\/a><\/strong><\/li>\n<li><strong><a href=\"https:\/\/carajput.com\/blog\/gst-impact-on-real-estate\/\" data-cke-saved-href=\"https:\/\/carajput.com\/blog\/gst-impact-on-real-estate\/\">\u00a0GST Impact on Real Estate\u00a0<\/a><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>COMPANIES ACT SECTION 397 OPPRESSION AND MISMANAGEMENT Where CLB passed status quo order in respect of subject property to restrain creation of third party rights, construction done by respondent tenant to repair that property could not be considered as detriment to interest of anybody and, therefore, contempt application filed to restrain construction by respondent was &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,208,150,43,1],"tags":[3537,9066,3539,3541,3542,3544],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/603"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=603"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/603\/revisions"}],"predecessor-version":[{"id":18830,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/603\/revisions\/18830"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=603"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=603"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=603"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}