Supreme Court of India

Pallav Sheth v. Custodian and Ors.

Neutral citation
Reported as [2001] SUPP. 1 S.C.R. 387
Bench B.N. Kirpal J.
Decided 10 August 2001

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

8 Supreme Court benches have cited this judgment.

What the Court ordered

We hold that Sect!on 5 of the Limitation Act does apply to the appeals filed against the order of the learned Single Judge for the enforcement by way of a contempt.

Judgment, page 16

From the headnote

Contempt of Courts Act, 1971-Sections 20 and 22-lnterim order of Special Court to appellant not to alienate, encumber, sell or transfer his movable or immovable assets, including bank accounts-Appellant set up benami companies and transferred and/or alienated his properties including cash in violation of the interim order-Facts detected during income tax raids · conducted by Revenue-Application for initiation of contempt proceedings filed by Custodian-Period of limitation of action for contempt-Held, on facts, fraud had been committed by the appellant-Benefit of /imitation cannot be claimed

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