Supreme Court of India Judgements

46660 Judgements hosted as on 19/11/2024 - Search (FREE), Subscribe, Read & Download

Month: October 2022

Direct Taxation

Income Tax Act, 1961 – Section 10(23C) – Exemption – Charitable institution, society or trust etc. – Requirement of the charitable institution, society or trust etc., to ‘solely’ engage itself in education or educational activities, and not engage in any activity of profit, means that such institutions cannot have objects which are unrelated to education.

Oct 23, 2022 sclaw

SUPREME COURT OF INDIA FULL BENCH M/S NEW NOBLE EDUCATIONAL SOCIETY — Appellant Vs. THE CHIEF COMMISSIONER OF INCOME TAX 1 AND ANOTHER — Respondent ( Before : Uday Umesh…

Arbitration

Arbitration – Death of arbitrator – Appointment of fresh arbitrator – This Court Appoint Shri Justice K. Chandru, Former Judge of Madras High Court as the Sole Arbitrator in place of Shri Ram Prakash Bajaj, Retired District Judge (now deceased), to settle the dispute between the parties.

Oct 22, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH SUNIL JAIN (D) THR. LRS. AND ANOTHER — Appellant Vs. CHANDRA KALA AND ANOTHER — Respondent ( Before : M.R. Shah and Krishna Murari,…

Compassionate Appointment Service

Compassionate Appointment – HELD in the facts and circumstances of the case, the department rightly appointed the respondent’s daughter on the post of Assistant Meter Reader considering her qualification at the time of making the application for compassionate appointment.

Oct 22, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH DELHI JAL BOARD — Appellant Vs. NIRMALA DEVI — Respondent ( Before : M.R. Shah and Krishna Murari, JJ. ) Civil Appeal N0. 7047…

Arbitration Commercial Courts

Commercial Courts Act, 2015 – S 3 – A and C Act, 1996 – Ss 2(1)(e) 9, 14 and 34 -HELD Civil Judge (Senior Division) designated as Commercial Court to decide the applications or appeals arising out of arbitration under the provisions of Act, 1996 cannot be said to be illegal and bad in law. On the contrary, the same can be said to be absolutely in consonance with Sections 3 & 10 of Act, 2015.

Oct 22, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH JAYCEE HOUSING PVT. LTD. AND OTHERS — Appellant Vs. REGISTRAR (GENERAL), ORISSA HIGH COURT, CUTTACK AND OTHERS — Respondent ( Before : M.R. Shah…

Direct Taxation

Sections 11, 12, 12-A and 13 of the Income-tax Act, 1961 HELD Section 11(4A) must be interpreted harmoniously with Section 2(15), with which there is no conflict. Carrying out activity in the nature of trade, commerce or business, or service in relation to such activities, should be conducted in the course of achieving the general public utility object, and the income, profit or surplus or gains must, therefore, be incidental.

Oct 22, 2022 sclaw

SUPREME COURT OF INDIA FULL BENCH ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) — Appellant Vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY — Respondent ( Before : Uday Umesh Lalit, CJI., S. Ravindra…

Narcotics

NDPS, 1985 – Section 2(xvii)(a) and 15 – Once a Chemical Examiner established that the seized ‘poppy straw’ tests positive for the contents of ‘morphine’ and ‘meconic acid’, no other test would be necessary for bringing home the guilt of the accused under the provisions of Section 15 of the 1985 Act.

Oct 22, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH STATE OF HIMACHAL PRADESH — Appellant Vs. NIRMAL KAUR @ NIMMO AND OTHERS — Respondent ( Before : B.R. Gavai and C.T. Ravikumar, JJ.…

Land Acquisition

Looking to the location and the potentiality of the lands acquired and as the acquired lands were required to be used for Liquified Petroleum Gas Plant, not much development was required HELD the original landowners shall be entitled to Rs. 12,16,800/- per acre towards compensation for the lands acquired against 7,00,000 lakh per acre granted by HC.

Oct 22, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH HARI RAM (DECEASED) THR. HIS LRS. AND ANOTHER — Appellant Vs. LAND ACQUISITION COLLECTOR CUM DISTRICT REVENUE OFFICER GURGAON AND OTHERS — Respondent (…

Environment

Environment – Establishment of new wood-based industries – Appeals challenges the order passed by NGT HELD Forest Survey of India (FSI), undisputedly an expert body, arrived at its estimation based on the scientific method – NGT could not have sat in appeal over the opinion of the expert. NGT order set aside

Oct 22, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF UTTAR PRADESH AND OTHERS ETC. ETC. — Appellant Vs. UDAY EDUCATION AND WELFARE TRUST AND ANOTHER ETC. ETC. — Respondent (…

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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