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Latest Cases

(121) STATE OF KARNATAKA Vs. Y. MOIDEEN KUNHI (D) BY LRS. AND OTHERS [SUPREME COURT OF INDIA] 27-04-2020
Karnataka Preservation of Trees Act, 1976 – Section 66 - Karnataka Land Reforms Act, 1961 – Sections 79-B and 104 - Plantations - Exemption from the restrictions on holding imposed under that statute - Effect of such treatment would be that such land under plantation would be exempted from the restrictions on holding imposed under that statute - Major part of the land which the declarants have claimed to be plantation fits that description, then the prohibition imposed on holding of land by enti
(2020) AIRSC 2169

(122) COMMERCIAL TAXES OFFICER Vs. M/S. BOMBAY MACHINERY STORE [SUPREME COURT OF INDIA] 27-04-2020
Central Sales Tax Act, 1956 - Sections 3, 6 and 6(2) - Liability to tax on inter-State sales - Whether as a condition of giving the benefit of Section 6(2) of the said Act, the tax authorities can impose a limit or timeframe within which delivery of the respective goods has to be taken from a carrier when the goods are delivered to a carrier for transmission in course of inter-state sale.

(123) COMMISSIONER OF CUSTOMS (PORT) KOLKATA Vs. M/S STEEL AUTHORITY OF INDIA LTD. [SUPREME COURT OF INDIA] 27-04-2020
Customs Act, 1962 - Section 9(1)(e) - Customs Valuation (Determination of Price of Imported Goods Valuation Rules, 1988 – Rules 4, 9(1)(e) and 12 - Import consignments - Custom valuation - Provisions of Rule 9(1)(e) cannot be automatically applied to every import which has surface features of a turnkey contract. Just because different components of a contract or multiple contracts give the shape of turnkey project to the imported items, without specific finding on existence of “condition” as con

(124) RE : VIJAY KURLE AND OTHERS - ALLEGED CONTEMNOR(S)[SUPREME COURT OF INDIA] 27-04-2020
Constitution of India, 1950 - Articles 129 and 142 - Contempt of Courts Act, 1971 - 3, 5, 15, 12, 14, 17 and 10 - Guilty of contempt of court for making scandalous allegations against judges - No doubt, any citizen can comment or criticise the judgment of this Court. However, that citizen must have some standing or knowledge before challenging the ability, capability, knowledge, honesty, integrity, and impartiality of a Judge of the highest court of the land - There can be no manner of doubt tha

(125) STATE OF GUJARAT Vs. MANSUKHBHAI KANJIBHAI SHAH [SUPREME COURT OF INDIA] 27-04-2020
Prevention of Corruption Act, 1988 - Section 2(c) (xi) - Deemed University - Whether the trustee of Deemed University is a 'public servant' covered under Section 2(c) of the PC Act - Held, Deemed university covered under PC Act - This Court is of the opinion that the High Court was incorrect in holding that a "Deemed University" is excluded from the ambit of the term "University" under Section 2(c)(xi) of the PC Act
(2020) AIRSC 2203

(126) DHANPAL Vs. STATE NCT OF DELHI [SUPREME COURT OF INDIA] 27-04-2020
Penal Code, 1860 (IPC) - Section 302 and 34 - Murder - Proof of - Assaulted with a knife on his chest, abdomen and hips - Trial Court believed the depositions of the three eyewitnesses finding no major contradiction or discrepancy in their statements made in course of their examination - Approach of the Trial Court and the High Court in appeal was proper in dealing with the discrepancies pointed out on behalf of the appellants. The delay in registering the FIR has been explained properly and jud
(2020) AIRSC 2002

(127) YUM! RESTAURANTS (MARKETING) PRIVATE LIMITED Vs. COMMISSIONER OF INCOME TAX, DELHI [SUPREME COURT OF INDIA] 24-04-2020
Income Tax - Doctrine of mutuality - The doctrine of mutuality bestows a special status to qualify for exemption from tax liability - It is a settled proposition of law that exemptions are to be put to strict interpretation - The appellant having failed to fulfil the stipulations and to prove the existence of mutuality, the question of extending exemption from tax liability to the appellant, that too at the cost of public exchequer, does not arise - Taking any other view would entail in stretchi

(128) BASIR AHMED SISODIYA Vs. THE INCOME TAX OFFICER [SUPREME COURT OF INDIA] 24-04-2020
Income Tax Act, 1961 - Section 68 - "Cash credits" - Where any sum is found credited in the books of an assessee maintained for any previous year, and the assessee offers no explanation or satisfactory explanation about the nature and source - The High Court opined that the amount shown as credits was nothing but bogus entries and was justly added to the income of the appellant/assessee- It is thus urged that the Department committed error in mentioning Section 145(2) and not Section 145(3); Sec
(2020) AIRSC 2137

(129) BAJAJ ALLIANZ GENERAL INSURANCE CO LTD AND ANOTHER Vs. THE STATE OF MADHYA PRADESH [SUPREME COURT OF INDIA] 24-04-2020
Consumer Law - Enhancement of compensation - "Transit Marine Insurance Policy" - Policy to cover the transportation of a Helicopter from Canada to Bhopal, India - Respondent informed the appellant that upon inspection, the tail boom of the helicopter was found to be damaged - SCDRC found the appellant to be deficient in its service and directed the appellant to pay a compensation of Rs. 64,89,205 to the respondent - The SCDRC held that the present case was not a case of delivery before the final
(2020) AIRSC 2237

(130) NISHA PRIYA BHATIA Vs. UNION OF INDIA AND ANOTHER [SUPREME COURT OF INDIA] 24-04-2020
Research and Analysis Wing (Recruitment, Cadre and Services) Rules, 1975 - Rule 135 - Power to the Central government to voluntary retire RAW Officers whose identity is exposed or compromised - Constitutional Validity of - This Court holds that Rule 135 of the 1975 Rules is valid and does not suffer from the vice of unconstitutionality. Further, the expression "may" occurring in sub­Rule (2) of Rule 135 must be read as "shall", for giving true effect to the object of the provision.<

(131) KANWAL TANUJ Vs. STATE OF BIHAR AND OTHERS [SUPREME COURT OF INDIA] 24-04-2020
Penal Code, 1860 (IPC) - Sections 120B, 420, 467, 468 and 471 - Prevention of Corruption Act, 1988 - Section 13(1)(d) - Delhi Special Police Establishment Act, 1946 - Sections 3 and 6 - IAS involved in cheating case - Investigation - Jurisdiction - Consent of State - Whether the CBI was authorised to register cases against the public servants employed in connection with the affairs of the Government of Bihar
(2020) AIRSC 2023

(132) M/S. TRIPOWER ENTERPRISES (PRIVATE) LIMITED Vs. STATE BANK OF INDIA AND OTHERS [SUPREME COURT OF INDIA] 24-04-2020
Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 – Sections 13, 13(4) and 17 - Transfer of Property Act, 1882 - Section 79 - Res judicata - Validity of mortgage - Issue of res judicata will be of no avail in light of the unambiguous stand taken by and on behalf of the guarantor, acknowledging the mortgage in question and also offering to pay all the outstanding dues of the Bank - This Court must confine our consideration as to whether the DRT o

(133) ANEESH KUMAR V.S. AND OTHERS Vs. STATE OF KERALA AND OTHERS [SUPREME COURT OF INDIA] 24-04-2020
Kerala Public Service Commission Rules of Procedure, 1976 - Rule 13 -Appointment - Post of Sub Inspector of Police - Expiry of Ranked List - Commission (KPSC) cannot advise any candidate after the expiry of a Ranked List, even to an NJD vacancy, if such vacancies are reported after the expiry of the list in question- All the appellants were empanelled in the first Ranked List (RL­I), which, as aforementioned, had ceased to exist on 1.6.2016 - Resultantly, the appellants cannot set up any claim i

(134) UNION OF INDIA AND OTHERS Vs. EXIDE INDUSTRIES LIMITED AND ANOTHER [SUPREME COURT OF INDIA] 24-04-2020
Constitution of India, 1950 - Article 14 - Income Tax Act, 1961 - Sections 43B and 43B(f) - Constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961 - Liability in lieu of tax, duty, cess, bonus, commission etc. also arise in the present as per the mercantile system, but assessees used to defer payment thereof despite claiming deductions there against under the guise of mercantile system of accounting. Resultantly, irrespective of the category of liability, such deduction

(135) ASHISH SETH Vs. SUMIT MITTAL AND OTHERS [SUPREME COURT OF INDIA] 24-04-2020
Contempt of Courts Act, 1971 - Initiation of contempt proceedings - Non-fulfillment of obligations - Entire exercise shall be completed within a period of two months from the date of lifting of lockdown in the concerned area, failing which, as observed, this Court shall proceed to pass appropriate further order/orders under the Contempt of Courts Act for non-fulfillment of the obligations by the respondents. As observed, this Court has deferred to pass further orders against the contemnors to en
(2020) AIRSC 2218

(136) ARVIND SINGH Vs. THE STATE OF MAHARASHTRA [SUPREME COURT OF INDIA] 24-04-2020
Penal Code, 1860 (IPC) - Sections 34, 302, 363, 364A - Evidence Act, 1872 - Sections 65(B) and 114 - Criminal Procedure Code, 1973 (CrPC) - Section 313 - Kidnapping and death - Modification in sentence - Motive of the accused to take life was to become rich by not doing hard work but by demanding ransom after kidnapping a young, innocent boy of 8 years - Present case falls short of the "rarest of rare" cases where a death sentence alone deserves to be awarded to the appellants - Judgment and Ord

(137) SK JALALUDDIN AND OTHERS Vs. THE STATE OF WEST BENGAL AND OTHERS [SUPREME COURT OF INDIA] 24-04-2020
West Bengal Cooperative Societies Rules, 2011 - Rule 133(1) - Membership - It is clear that besides the initial amount of Rs. 3.86 lakhs, the petitioners did not deposit any further amount and kept disputing the demands raised by the Housing Society - After the expiry of time granted by this Court to the petitioners to deposit the balance amount, the order of the Society expelling the petitioners had come into effect and thereafter the six flats have already been allotted to six different person
(2020) AIRSC 2259

(138) PAUL Vs. T. MOHAN AND ANOTHER [SUPREME COURT OF INDIA] 24-04-2020
Chit Funds Act, 1982 - Section 64 (1)(A) - Civil Procedure Code, 1908 (CPC) - Order 21 Rule 89 and Section 151 - Auction - Merely a guarantor and not a borrower and that the entire due amount was deposited by respondent No. 1 with the respondent No. 2 - Chits Company, for which no dues certificate was also issued, of which due information was given to the Execution Court, which had not been considered - Thus, since the Revision had been filed within less than a week of the auction and entire due
(2020) AIRSC 2267

(139) MOHD. ASIF NASEER Vs. WEST WATCH COMPANY THROUGH ITS PROPRIETOR [SUPREME COURT OF INDIA] 24-04-2020
Uttar Pradesh Urban Building (Regulation of Letting, Rent and Eviction) Act, 1972 - Section 21(1)(a) - Release of Shop - Mere receipt of notice having been sent under certificate of posting, in itself, may not be sufficient proof of service, but if the same is coupled with other facts and circumstances which go to show that the party had notice, the same could be held to be sufficient service on the party. In the present case, the law permits filing of a document (receipt of under certificate of
(2020) AIRSC 2006

(140) FIRM RAJASTHAN UDYOG AND OTHERS Vs. HINDUSTAN ENGINEERING AND INDUSTRIES LTD. [SUPREME COURT OF INDIA] 24-04-2020
Rajasthan Land Acquisition Act, 1953 - Sections 4 and 6 - Arbitration Act, 1940 - Section 17 - Contract Act, 1872 - Section 23 - Execution of Award - Execution of an award can be only to the extent what has been awarded/decreed and not beyond the same - Arbitrator in its Award had only declared the price of land and nothing more - Thus, the question of execution of a sale deed of the land at the price so declared by the Arbitrator in its Award, could not be directed - In the present case, the Co