Supreme Court of India Judgements

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Month: April 2020

Direct Taxation

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. HELD And since by a legal fiction it is deemed not to be a PE of the respondent in India, it is not amenable to tax liability in terms of Article 7 of the DTAA – High Court justly reckoned the same as being of preparatory or auxiliary character, falling under Article 5(3)(e) – Appeal dismissed.

Apr 26, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH UNION OF INDIA AND ANOTHER — Appellant Vs. U.A.E. EXCHANGE CENTRE — Respondent ( Before : A.M. Khanwilkar and Ajay Rastogi, JJ. )…

Arbitration

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

Apr 26, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH FIRM RAJASTHAN UDYOG AND OTHERS — Appellant Vs. HINDUSTAN ENGINEERING AND INDUSTRIES LTD. — Respondent ( Before : Uday Umesh Lalit and Vineet…

C P C

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, HELD since the Revision had been filed within less than a week of the auction and entire dues had been settled, the confirmation of the auction was not justified. – Appeal dismissed.

Apr 26, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH PAUL — Appellant Vs. T. MOHAN AND ANOTHER — Respondent ( Before : Uday Umesh Lalit and Vineet Saran, JJ. ) Civil Appeal…

Property Matters

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 – HELD the order of the Society expelling the petitioners had come into effect and thereafter the six flats have already been allotted to six different persons, who have deposited the requisite amounts – Application dismissed.

Apr 26, 2020 sclaw

SUPREME COURT OF INDIA DIVISION BENCH SK JALALUDDIN AND OTHERS — Appellant Vs. THE STATE OF WEST BENGAL AND OTHERS — Respondent ( Before : R.F. Nariman and Vineet Saran,…

I P C

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 – SC Commutes Death Sentence To Life Imprisonment Without Remission For 25 Yrs

Apr 26, 2020 sclaw

  SUPREME COURT OF INDIA FULL BENCH ARVIND SINGH — Appellant Vs. THE STATE OF MAHARASHTRA — Respondent ( Before : Uday Umesh Lalit, Indu Malhotra and Hemant Gupta, JJ.…

Rent

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.

Apr 26, 2020 sclaw

    SUPREME COURT OF INDIA DIVISION BENCH MOHD. ASIF NASEER — Appellant Vs. WEST WATCH COMPANY THROUGH ITS PROPRIETOR — Respondent ( Before : R. Banumathi and Vineet Saran,…

Direct Taxation

SC Upholds The Constitutional Validity of Clause(f) of Section 43B of Income Tax Act, 1961 HELD that clause (f) seeks to mitigate a mischief i.e. the absence of this clause would entail in a double benefit to the employer- advance deduction from tax liability without any burden of actual payment and refusal to pay as and when occasion arises.

Apr 26, 2020 sclaw

SUPREME COURT OF INDIA FULL BENCH UNION OF INDIA AND OTHERS — Appellant Vs. EXIDE INDUSTRIES LIMITED AND ANOTHER — Respondent ( Before : A.M. Khanwilkar, Hemant Gupta and Dinesh…

Constitution

Kerala Public Service Commission – HELD as to whether the maxims – actus curiae neminem gravabitand lex non cogit ad impossibiliawill come to the aid of the appellants. From the analysis of factual matrix of the case on hand, it becomes evident that there was no complete interdiction of the first Ranked List (RL-I) published on 11.9.2013 until the order of status quo was passed on 3.11.2014 by this Court. It is true that despite the order of status quo, the second Ranked List (RL-II) came to be published on 26.5.2015. According to the respondents, the order of status quo must be construed as only restraining the respondents from giving effect to the first Ranked List (RL-I) in any manner.

Apr 26, 2020 sclaw

SUPREME COURT OF INDIA DIVISION BENCH ANEESH KUMAR V.S. AND OTHERS — Appellant Vs. STATE OF KERALA AND OTHERS — Respondent ( Before : A.M. Khanwilkar and Dinesh Maheshwari, JJ.…

SARFAESI

Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 HELD the Bank in anticipation that the auction would be concluded and by the time the application was decided, the sale certificate in favour of the highest bidder would have been issued. There is nothing wrong in Bank moving such application before the conclusion of the auction process and issuance of a sale certificate, in anticipation. it may be appropriate to modify the operative order of the DRAT to the effect that the application filed by the Bank being I.A. No. 995/2017 in O.A. No. 11/2008 is partly allowed by ordering return of the original documents, except in respect of the land bearing Paimash No. 722/4 admeasuring 1.80 acres being subject matter of decree in O.S. No. 186/1976. This arrangement will meet the ends of justice in the facts of the present case.

Apr 26, 2020 sclaw

SUPREME COURT OF INDIA DIVISION BENCH M/S. TRIPOWER ENTERPRISES (PRIVATE) LIMITED — Appellant Vs. STATE BANK OF INDIA AND OTHERS — Respondent ( Before : A.M. Khanwilkar and Ajay Rastogi,…

Constitution

SC Upholds The Constitutional Validity Of Rule Empowering RAW To Compulsorily Retire Officers HELD We upheld the constitutional validity of Rule 135 of the RAW (Recruitment, Cadre and Services) Rules, 1975, which gives power to the Central government to voluntary retire RAW Officers whose identity is exposed or compromised.

Apr 26, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH NISHA PRIYA BHATIA — Appellant Vs. UNION OF INDIA AND ANOTHER — Respondent ( Before : A.M. Khanwilkar and Dinesh Maheshwari, JJ. )…

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Acquittal

Penal Code, 1860 (IPC) — Sections 376 and 313 — Rape — False promise of marriage — Physical relationship with the complainant under the false promise of marriage, leading to her pregnancy and subsequent abortions — Whether the FIR should be quashed based on the allegations and the delay in filing the complaint — The petitioner argued that the relationship was consensual and the delay in filing the FIR undermines the credibility of the allegations — The respondent claimed that the petitioner deceived her with a false promise of marriage, leading to non-consensual physical relations — The Supreme Court quashed the FIR, noting the long-term consensual relationship and the lack of prima facie evidence for rape under Section 376 IPC —The Court emphasized the delay in filing the FIR and the nature of the relationship, which appeared consensual —The Court referred to previous judgments, highlighting the importance of prima facie evidence and the misuse of legal provisions —The FIR and all proceedings based on it were quashed, preventing abuse of the legal process.

Oct 21, 2024 sclaw
Acquittal

Penal Code, 1860 (IPC) — Sections 420, 468, 471 and 120-B —Prevention of Corruption Act, 1988 — Section 13(2) and 13(1)(d) — Financial misconduct and conspiracy — Whether the High Court was correct in discharging the respondent from the charges of conspiracy and financial misconduct — The CBI argued that the High Court conducted a mini-trial at the charge-framing stage and that there was sufficient suspicion to frame charges against the respondent — The respondent’s counsel argued that the material in the charge sheet did not make out a case against the respondent and that the High Court rightly discharged him —The Supreme Court upheld the High Court’s decision to discharge the respondent, stating that mere suspicion was not enough to frame charges – The Court found that the respondent’s role was limited to signing the memorandum prepared by senior officers and participating in the Management Committee meeting, which approved the proposal — The Court emphasized that the proposal had passed through various committees and that the respondent’s actions did not amount to criminal misconduct — The appeal was dismissed, and the respondent was discharged from the charges — The trial against other accused persons will continue.

Oct 21, 2024 sclaw
Municipal Laws

Patna Municipal Corporation Act, 1951 — Sections 146, 423 and 488(1) — The Patna Municipal Corporation imposed a royalty on advertisements, which was later increased — The respondents challenged this imposition, arguing it was a tax without legislative backing — Whether the royalty imposed by the Corporation was a tax and if it was legally enforceable without legislative sanction — The Corporation argued that the royalty was agreed upon by the parties and was not a tax — They contended that the enhancement of the rate was within their rights — The respondents argued that the imposition was a tax, which required legislative sanction, and the Corporation had no authority to levy it — The Division Bench quashed the enhancement, ruling that the Corporation had no power to impose the tax without legislative backing — The Court found that the royalty was not a tax but a fee agreed upon by the parties — It held that the Corporation’s actions were within the scope of the agreement — The Court distinguished between royalty and tax, emphasizing that royalty is based on an agreement, not statutory provision — The Court upheld the imposition of royalty as per the agreement but noted that the enhancement in rates was not challenged effectively — The judgment of the Division Bench was set aside.

Oct 21, 2024 sclaw
Constitution

Citizenship Act, 1955 — Section 6A — Special provisions as to citizenship of persons covered by the Assam Accord — The case involves the constitutional validity of Section 6A of the Citizenship Act 1955, which grants citizenship to certain migrants from Bangladesh to Assam —The main issues include whether Parliament had the legislative competence to enact Section 6A, and if Section 6A violates Articles 6, 7, 14, 29, and 355 of the Constitution — Petitioners argue that Section 6A is unconstitutional as it conflicts with Articles 6 and 7, adopts unreasonable cut-off dates, and violates Articles 14, 29, and 355 — Respondents contend that Section 6A is within Parliament’s legislative competence under Article 11 and does not violate the Constitution — The judgment addresses the legislative competence of Parliament, the reasonableness of cut-off dates, and the impact on Assamese cultural identity — The court examines the historical context of citizenship provisions, the legislative intent behind Section 6A, and the scope of judicial review under Article 14 — The court analyzes the constitutional provisions on citizenship, the legislative objective of Section 6A, and the balance between legislative intent and constitutional mandates —The court concludes that Section 6A of the Citizenship Act is constitutional and does not violate the cited Articles of the Constitution.

Oct 21, 2024 sclaw