Month: October 2018

Lis Pendence—Agreement to Sell-During pendency of litigation some more transaction took place in relation to suit property—Such transactions are directly hit by the principle of lis pendence-These transaction are not binding on parties to the suit much less on plaintiffs—Such parties would be at liberty to now work out their inter se rights

2018(3) Law Herald (SC) 2245 : 2017 LawHerald.Org 2213   SUPREME COURT OF INDIA DIVISION BENCH NADIMINTI SURYANARAYAN MURTHY(DEAD) THROUGH LRS. — Appellant Vs. KOTHURTHI KRISHNA BHASKARA RAO & ORS. — Respondent ( Before…

Rape—Medical Evidence—Doctor has opined that the possibility of sexual assault upon the victim cannot be ruled out, though she did not specify as to whether the sexual assault was in the recent past-­Accused acquitted.  Rape—Improbable Story—Prosecutrix specifically disposed that at the time of incident, the wife, children, sister and mother of the accused persons were present in the house—Accused acquitted.

    2018(3) Law Herald (SC) 2237: 2018 LawHerald.Org 1488   SUPREME COURT OF INDIA DIVISION BENCH SHAM SINGH — Appellant  Vs.  STATE OF HARYANA — Respondent ( Before : N.V. Ramana and Mohan M…

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Motor Vehicles Act, 1988 — Sections 166, 168 — Compensation — Assessment of annual income of deceased/claimant on the basis of Income Tax Returns — Whether the ITR of the previous year alone, or the average of the previous two/three years, is to be taken — Held, no hard and fast formula governs computation of annual income; ITRs, being statutory documents, are an important reference point, but a bifurcation must be made between salaried and self-employed individuals — (i) For salaried individuals, the ITR of the previous year alone ordinarily suffices, since the financial impact of a promotion or salary revision is best reflected in that year’s return; where the deceased had not completed a year in a promoted position, or had not filed a return for that period, the Court may rely on the promotion letter and other corroborative financial statements; (ii) For self-employed persons/those running their own business, the average of the ITRs for up to the previous three years is to be taken as the reference point, having regard to the inherent income fluctuation in such professions — In assessing self-employed income, the surrounding circumstances to be additionally considered include: (a) the nature of the business (including geography and category); (b) its growth pattern and the impact of the death on the business; (c) its potential/future growth, including capital-intensive businesses profitable only at scale; (d) the possibility of negative income in initial years not reflecting the true financial standing; and (e) any other relevant factor — The date of filing of an ITR is also relevant, since income may be inflated after the death/injury; such returns call for closer scrutiny against surrounding financial statements, though they are not to be excluded outright merely for being filed post-death, if adequately supported.