(141) UNION OF INDIA AND ANOTHER Vs. U.A.E. EXCHANGE CENTRE [SUPREME COURT OF INDIA] 24-04-2020 Double Taxation Avoidance Agreement - Articles 5(3)(e) and 7 - Liability to tax under DTAA - Meaning of expressions "business connection" and "business activity" has been articulated. However, even if the stated activity(ies) of the liaison office of the respondent in India is regarded as business activity, as noted earlier, the same being "of preparatory or auxiliary character"; by virtue of Article 5(3)(e) of the DTAA, the fixed place of business (liaison office) of the respondent in India oth
(142) SUJATA KOHLI Vs. REGISTRAR GENERAL, HIGH COURT OF DELHI AND OTHERS [SUPREME COURT OF INDIA] 24-04-2020 Delhi Higher Judicial Service Rules, 1970 - Rule 27 - Constitutional validity - Criteria for appointment of a member of higher judicial service to the post of District Judge and Sessions Judge or its equivalent - Appellant has failed to show any legal requirement on the respondent establishment to supply to her anything other than the overall grading. Another feeble suggestion on behalf of the appellant, as noticed in the impugned order by the High Court, about want of knowledge of gradings of o
(143) SHIVAKUMAR AND OTHERS Vs. SHARANABASAPPA & ORS. [SUPREME COURT OF INDIA] 24-04-2020 Evidence Act, 1872 - Section 68 - Will - Proof of - Mere proof of the document in accordance with the requirements of Section 68 of the Evidence Act is not final and conclusive for acceptance of a document as a Will - When suspicious circumstances exist and the suspicions have not been removed, the document in question cannot be accepted as a Will - Appeal dismissed
(144) ARNAB RANJAN GOSWAMI Vs. UNION OF INDIA AND OTHERS [SUPREME COURT OF INDIA] 24-04-2020 Grant of Protection of three weeks to Arnab Goswami from any coercive action on Multiple FIRs against him - In addition to the personal security provided to the petitioner, if a request is made by the petitioner to the Commissioner of Police, Mumbai for providing adequate security at the residence of the petitioner or at the studio of Republic TV in Mumbai, such a request shall be expeditiously considered and, based on the threat perception, police protection shall be provided.
(145) HIRA SINGH AND ANOTHER Vs. UNION OF INDIA AND ANOTHER [SUPREME COURT OF INDIA] 22-04-2020 Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS) - Sections 2(viia), 2(xxiiia) and 21 - Mixture of narcotic drugs or psychotropic substance - Determination of Small quantity or commercial quantity - Decision of this Court in the case of E. Micheal Raj vs. Intelligence Officer, Narcotic Control Bureau, (2008) 5 SCC 161 taking the view that in the mixture of narcotic drugs or psychotropic substance with one or more neutral substance(s), the quantity of the neutral substance(s) is not to
(146) UNION OF INDIA AND ANOTHER ETC. ETC. Vs. M/S V.V.F LIMITED AND ANOTHER ETC. ETC. [SUPREME COURT OF INDIA] 22-04-2020 Central Excise Act, 1944 - Sections 5A and 11B - Determination of refund of excise duty - Subsequent notifications/industrial policies which were impugned before the respective High Courts are clarificatory in nature and are issued in public interest and in the interest of the Revenue and they seek to achieve the original object and purpose of giving incentive/exemption while inviting the persons to make investment on establishing the new undertakings and they do not take away any vested rights
(147) NATIONAL AGRICULTURAL COOPERATIVE MARKETING FEDERATION OF INDIA Vs. ALIMENTA S.A. [SUPREME COURT OF INDIA] 22-04-2020 Foreign Awards (Recognition and Enforcement) Act, 1961 - Sections 5 and 6 - Contract Act, 1872 - Section 32 - Enforcement of Foreign award - Breach of contract to pay damages - Liability - Export without permission - Award is ex facie illegal, and in contravention of fundamental law, no export without permission of the Government was permissible and without the consent of the Government quota could not have been forwarded to next season - Export without permission would have violated the law, th
(148) WEST U.P. SUGAR MILLS ASSOCIATION AND OTHERS Vs. THE STATE OF UTTAR PRADESH AND OTHERS [SUPREME COURT OF INDIA] 22-04-2020 Uttar Pradesh Sugarcane (Regulation of Supply and Purchase) Act, 1953 - Section 16 - Essential Commodities Act, 1955 - Section 3(2)(c) - Sugarcane (Control) Order, 1966 - Section 16 - Fixation of sugarcane price - There is no conflict in exercise of powers by the Central Government in fixing the "minimum price" and in fixing the "advised price" by the State Government which is higher than the "minimum price" fixed by the Central Government - There is no inconsistency or repugnancy in fixing the
(149) CHEBROLU LEELA PRASAD RAO AND OTHERS Vs. STATE OF A.P. AND OTHERS [SUPREME COURT OF INDIA] 22-04-2020 Constitution of India, 1950 - Articles, 16(4), 16(1) and 371D - Validity of the Government Office Ms. No.3 dated 10.1.2000 issued by the erstwhile State of Andhra Pradesh providing 100% reservation to the Scheduled Tribe candidates out of whom 33.1/3% shall be women for the post of teachers in the schools in the scheduled areas in the State of Andhra Pradesh, is under challenge.
(150) SHANKAR SAKHARAM KENJALE (DIED) THROUGH HIS LEGAL HEIRS Vs. NARAYAN KRISHNA GADE AND ANOTHER [SUPREME COURT OF INDIA] 17-04-2020 Mortgage - "Once a mortgage, always a mortgage". - Right of redemption under a mortgage deed can come to an end or be extinguished only by a process known to law, i.e., either by way of a contract between the parties to such effect, by a merger, or by a statutory provision that debars the mortgagor from redeeming the mortgage - In other words, a mortgagee who has entered into possession of the mortgaged property will have to give up such possession when a suit for redemption is filed, unless he
(151) PRAVAKAR MALLICK AND ANOTHER Vs. THE STATE OF ORISSA AND OTHERS [SUPREME COURT OF INDIA] 17-04-2020 Orissa Reservation of Vacancies in Posts and Services (For Scheduled Castes and Scheduled Tribes) Act, 1975 - "Catch Up Principle" - No Reservation in Promotions without examining adequacy of Representation in Promotional Posts - Fixation of seniority of (SC/ST) government servants on promotion by virtue of rule of reservation - After Constitution (Eighty-Fifth) Amendment Act, 2001, amending Article 16(4A) of the Constitution which enabled the State to extend the benefit of promotion with conseq (2020) AIRSC 2122
(152) CHANDER MOHAN NEGI AND OTHERS Vs. STATE OF HIMACHAL PRADESH AND OTHERS [SUPREME COURT OF INDIA] 17-04-2020 Service Law - Appointment - Primary Assistant Teachers - Various schemes were framed to fill up various vacant posts of teachers in different categories as per the policies framed by the State Government during the years 2001 and 2003 - Inordinate delay on the part of the appellants in approaching the High Court - In the initial schemes notified by the Government there was a condition that such appointees should not seek regularisation/absorption but at the same time for no fault of them, they c
(153) THE MAYOR MUNICIPAL CORPORATION Vs. GOVIND BAJIRAO NAVPUTE AND OTHERS [SUPREME COURT OF INDIA] 17-04-2020 Maharashtra Regional and Town Planning Act, 1966 - Sections 26 and 26(1) - Draft development plan - Planning Authority has not prepared a draft development plan within the time prescribed under Section 26 of the MRTP Act, has allowed the writ petition with a further direction that the competent authority shall undertake the remaining work relating to preparation of draft development plan and submit to the State Government for sanction. Though, elaborate arguments were advanced, stating that the (2020) AIRSC 2019
(154) DR. THINGUJAM ACHOUBA SINGH AND OTHERS Vs. DR. H. NABACHANDRA SINGH AND OTHERS [SUPREME COURT OF INDIA] 17-04-2020 Minimum Qualifications for Teachers in Medical Institutions Regulations, 1998 - Eligibility criteria - Post of Director of medical institutions - As notified in the Regulations, the academic qualifications and experience applicable for the post of Director of medical institutions differ from those applicable for the post of Director/Medical Superintendent of affiliated teaching hospital - For the post of Director in a medical institution, apart from the academic qualifications, ten years’ experi
(155) ANJUMAN E SHIATE ALI AND ANOTHER Vs. GULMOHAR AREA SOCIETIES WELFARE GROUP AND OTHERS [SUPREME COURT OF INDIA] 17-04-2020 Development Control Rules for Greater Bombay, 1967 - Claim for construction of open spaces - Open spaces are required to be left for an approval of layout or for the purpose of creating lung space for the owners of other plots where constructions are permitted - The 4 plots bearing Nos. 1, 3, 5 and 6, were sub-divided at the instance of the appellant-Society in its entirety and approval was taken for dividing such land into 61 plots - It is not open to claim for construction in the two plots whi (2020) AIRSC 2011
(156) RAJASTHAN STATE ROAD TRANSPORT CORPORATION LTD. AND OTHERS Vs. SMT. MOHANI DEVI AND ANOTHER [SUPREME COURT OF INDIA] 15-04-2020 Payment of Gratuity Act, 1972 - Section 4(1)(b) - Gratuity shall be payable if the termination of employment is after 5 years of continuous service and such termination would include resignation as well - In that view, if the gratuity amount has not been paid, the liability to pay the same would subsist in accordance with the provisions of the Act (2020) AIRSC 2118
(157) SUSHILABEN INDRAVADAN GANDHI AND ANOTHER Vs. THE NEW INDIA ASSURANCE COMPANY LIMITED AND OTHERS [SUPREME COURT OF INDIA] 15-04-2020 Workman Compensation Act, 1923 - Motor Vehicles Act - Section 166 - Exemption of liability clauses in insurance contracts are to be construed in the case of ambiguity contra proferentum - Liability under the policy to pay compensation in the case of death to unnamed passengers - Deceased did not come within the scope of the Workmen's Compensation Act, compensation payable due to his death in a motor accident would be covered by IMT-5 - The inapplicability of endorsement IMT-16, as additional pre (2020) AIRSC 1977
(158) SHIVRAJ SINGH CHOUHAN AND OTHERS Vs. SPEAKER MADHYA PRADESH LEGISLATIVE ASSEMBLY AND OTHERS [SUPREME COURT OF INDIA] 13-04-2020 Constitution of India, 1950 - Article 32 - Immediate Floor Test - Madhya Pradesh Legislative Assembly - Resignations of twenty-two Members - The court cannot issue a direction mandating that a trust vote cannot be convened if any one or more Members do not remain present in the House. Whether or not to remain present is for the individual Members to decide and they would, necessarily be accountable for the decisions which they take, both to their political party and to their constituents - Simil
(159) STATE OF ANDHRA PRADESH Vs. LINDE INDIA LTD. (FORMERLY BOC INDIA LTD.) [SUPREME COURT OF INDIA] 13-04-2020 Andhra Pradesh Value Added Tax Act 2005 - Schedule 4, Entry 88 - Whether "Medical Oxygen IP" and "Nitrous Oxide IP" are taxable under Entry 88 of Schedule IV of the Act - The classification of the two products determines the rate of tax to be levied on them – 4%/5% under Entry 88 or 12.5%/14% under Schedule V - The High Court was of the view that in Section 3(b)(i) of the Drugs and Cosmetics Act 1940 the expression "drug" covers within its ambit any substance which is used for or in the treatmen (2020) AIRSC 2148
(160) SHASHANK DEO SUDHI Vs. UNION OF INDIA AND OTHERS [SUPREME COURT OF INDIA] 13-04-2020 COVID-19 Testing- Free testing for COVID-19 shall be available to persons eligible under Ayushman Bharat Pradhan Mantri Jan Aarogya Yojana, and any other category of economically weaker sections of the society as notified by the Government for free testing for COVID-19 - In view of the discussion, the order dated 08.04.2020