December 19, 2024 9:43 am

Kerala Value Added Tax Act, 2003 – Entry 36(8)(h)(vi) Schedule III – Dettol is used as an antiseptic and is used in hospitals for surgical use, medical use and midwifery due to therapeutic & prophylactic properties the same would fall under Entry 36(8) (h) (vi).

Bysclaw

Apr 14, 2023

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Maharashtra Cooperative Societies Act, 1960 — Section 91 and 102 — The appellant had an outstanding loan from a society (R) that was wound up — The Liquidator auctioned the society’s property to recover dues, but the appellant, despite objecting to the valuation and process, did not challenge it promptly — The property was sold to respondent no. 6 for Rs. 2,51,48,000/- — The High Court dismissed the appellant’s writ petition — The Supreme Court found procedural irregularities but held the appellant’s delay in challenging them estopped any further action. Considering the outstanding dues and undervaluation, the Court invoked Article 142 to direct respondent no. 6 to pay the appellant Rs. 1,05,98,710/- as full and final settlement. The remaining balance was to be disbursed to other creditors.

Oct 2, 2024 sclaw

Punjab Agricultural Produce Markets Act, 1961 — Section 23 — Punjab Rural Development Act, 1987 — Section 5 — Exemption from Market fees — Market fees and Rural Development fees are distinct fees levied under two different statutes with different objects and purposes — The court further clarified that the exemption from Market fees under the 2003 Industrial Policy does not automatically extend to Rural Development fees — The court set aside the orders of the Punjab & Haryana High Court and dismissed the writ petition exemption from payment of Rural Development fees.

Jul 16, 2024 sclaw

“Jalkar vs. Private Ownership: Supreme Court Settles Dispute Over Pond Land in Bihar” Bihar Consolidation of Upholdings and Prevention of Fragmentation Act, 1956 – Section 37 – Bar of jurisdiction of Civil Courts – The dispute involves 0.32 decimal of land in Bihar, originally settled by ex-landlord ‘R’ to ‘M’, and then allegedly inherited by the plaintiff-appellant through adoption – The main issue is the possession and confirmation of the plaintiff’s possession over the land, which was challenged by the State authorities claiming the land as state-owned pond land (jalkar) – The plaintiff-appellant claims continuous possession since the land was settled to ‘M’ and asserts that the Consolidation Officer’s order confirming his title should be respected – The State of Bihar contends that the land is pond land and cannot be settled to the plaintiff-appellant, and that the civil suit is not maintainable due to the bar under Section 37 of the Consolidation Act – The Supreme Court set aside the appellate courts’ judgments, restored the trial court’s decree, and confirmed the plaintiff-appellant’s title and possession of the land – The Court found that the appellate courts erred in ignoring the final and conclusive order of the Consolidation Officer, which recognized the plaintiff-appellant’s rights – The Court reasoned that the Consolidation Officer’s order, which became final, should have been given effect to, and the Civil Court’s jurisdiction is impliedly excluded in such matters – The Supreme Court concluded that the civil suit for declaration of rights over the land is not barred by Section 37 of the Consolidation Act, and the plaintiff-appellant’s rights stand recognized by the consolidation authorities.

May 5, 2024 sclaw

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Classification of Military casualties and the eligibility for Liberalised Family Pension — Battle Casualty —Illness Caused by Extreme Climatic Conditions as Battle Casualty — The Court establishes that a soldier’s death due to illness resulting from extreme climatic conditions while on duty near a sensitive border area (such as the Line of Control) can be categorized as a ‘Battle Casualty’ — This expands the interpretation of what constitutes a battle casualty under military regulations. – Liberalised Family Pension (LFP) — Application of Category E (f) — The judgment clarifies that deaths occurring in war-like situations, including those near international borders or lines of control due to environmental stresses, fall under clause (f) of category E of the relevant military order — This broadens the scope of eligibility for LFP under such circumstances.

Dec 8, 2024 sclaw

Temple Bye Laws — Oachira Parabrahma Temple — Ancient structure without a building or deity, governed by Bye-laws with three-tier elected committees — Appellants, elected Secretary and President, challenged two High Court orders (2020 and 2023) that removed their committee and appointed an unelected one under an Administrative Head, citing violations of the temple’s Bye-laws and customs —Legality of appointing an unelected committee and removing the elected one contrary to the temple’s Bye-laws — Petitioner argues that the High Court overstepped its jurisdiction and violated the temple’s governance structure by appointing an unelected committee and removing the elected one without proper legal basis — The High Court’s actions were necessary for the efficient administration of the temple until a scheme could be framed and new elections held — The Supreme Court modified the High Court orders, appointing a new retired Judge as Administrative Head to conduct fair elections within four months, while directing all parties to cooperate — The Court emphasized the need to preserve temple properties and governance as per established customs and laws — The Supreme Court struck down the High Court’s order appointing an unelected committee, appointed a new Administrative Head to conduct elections, and directed all parties to cooperate, emphasizing the importance of adhering to the temple’s established governance structure and Bye-laws.

Dec 8, 2024 sclaw

Evidence Act, 1872 — Section 27 — Penal Code, 1860 (IPC) — Sections 384, 364, 302 and 201 — Murder — Circumstantial Evidence — The Supreme Court acquitted the appellant of murder charges as the prosecution failed to prove the crucial link of the accused’s disclosure leading to the discovery of skeletal remains under Section 27 and the DNA evidence was also found to be inconclusive due to lack of proper collection of samples. – Proof of Disclosure Statements under Section 27 — Voluntariness and Uninfluenced Nature — The Court reiterates that the information provided by an accused under Section 27 must be voluntary and uninfluenced by threat, duress, or coercion.

Dec 8, 2024 sclaw

Arms Act, 1959 — Sections 25, 54 and 59 — Buttondar knife — Specific Intent Required — The court clarifies that mere possession of a knife covered by a notification like the DAD Notification is not sufficient to constitute an offense under the Arms Act — There must be specific intent to use it for the prohibited purposes such as “manufacture, sale, or possession for sale or test.” – The prosecution must clearly allege and prove the intent of the accused to use the weapon for the specified prohibited purposes — Absence of such allegation in the charge-sheet renders the proceedings defective.

Dec 8, 2024 sclaw