Supreme Court of India Judgements

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Month: April 2023

Constitution Stamp Act

Stamp Act, 1899 – Section 31, 32 and 47A – Adjudication of the stamp duty – When a sale deed is presented for registration, the registering authority must ascertain the correct market value of the property subject matter of the document on the date of execution of the document – Stamp duty is payable on the basis of such market value and not on the consideration mentioned in the document – Relevant market value is the one which prevails on the date of execution of the conveyance –

Apr 30, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH SHANTI BHUSHAN (D) THR. LR. AND OTHERS — Appellant Vs. STATE OF U.P. AND OTHERS — Respondent ( Before : Abhay S. Oka and…

Rent

Delhi Rent Control Act, 1958 – Sections 14(1)(e) and 25-B(8) – Eviction on the ground of bona fide requirement – appellant-landlord is said to have acquired title to the property in question on being transferred by her brother-in-law; and has sought eviction of the respective tenants from suit premises on the ground that the premises were required bona fide by her for use and occupation of herself and the other members of her joint family – Order passed by the Rent Controller restored.

Apr 30, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH KUSUM LATA SHARMA — Appellant Vs. ARVIND SINGH — Respondent ( Before : Dinesh Maheshwari and Sanjay Kumar, JJ. ) Civil Appeal No.3111 of…

C P C

Power of Attorney – After the death of the original plaintiff, the Power of Attorney executed by him in favour of “V” ceased to have any effect – Though another Power of Attorney was executed in favour of said “V”, it was executed only by the appellant­”L” – As such, “V” had no right to file appeal on behalf of the other legal heirs

Apr 30, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH YOGESH NAVINCHANDRA RAVANI — Appellant Vs. NANJIBHAI SAGRAMBHAI CHAUDHARY AND OTHERS — Respondent ( Before : B.R. Gavai and Vikram Nath, JJ. ) Civil…

Service Matters
Service

Appellants are entitled to financial upgradation under the ACP Scheme on completion of requisite regular service ignoring the higher qualification prescribed for the next higher post as grant of such benefit is not actually a promotion but only financial upgradation and if the higher qualification is insisted it would frustrate the purpose of the entire scheme.

Apr 30, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH AMRESH KUMAR SINGH AND OTHERS .ETC.ETC. — Appellant Vs. THE STATE OF BIHAR AND OTHERS .ETC.ETC. — Respondent ( Before : B.R. Gavai and…

Direct Taxation Income Tax Act

Income Tax Act, 1961 – Sections 143(1)(a) and 143(3) – Jurisdiction of AO to assess or reassess the ‘total income’ – Once during search undisclosed income is found on unearthing the incriminating material during the search, the AO would assume jurisdiction to assess or reassess the total income even in case of completed/unabated assessments.

Apr 30, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-3 — Appellant Vs. ABHISAR BUILDWELL P. LTD. — Respondent ( Before : M.R. Shah and Sudhanshu Dhulia, JJ.…

Cr P C

(CrPC) – Section 385 – Procedure for hearing appeal – In the absence of the records of the Court of Trial conviction cannot be upheld – Language of Section 385 shows that the Court sitting in appeal governed thereby is required to call for the records of the case from the concerned Court below

Apr 30, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH JITENDRA KUMAR RODE — Appellant Vs. UNION OF INDIA — Respondent ( Before : Krishna Murari and Sanjay Karol, JJ. ) Criminal Appeal No.…

C P C Constitution

HELD appellants specifically sought liberty to file a case afresh if the need arose. The mere absence of the mention of such liberty in the dismissal order cannot be taken to be a refusal of such prayer by the High Court upon application of mind. There is no indication to that effect in the order itself. Set aside

Apr 30, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH ALI HUSSAIN ISHAQ ALI VOHRA AND OTHERS — Appellant Vs. STATE OF GUJARAT AND OTHERS — Respondent ( Before : Krishna Murari and Sanjay…

Constitution Prevention of Money Laundering

HELD money laundering poses a serious threat not only to the financial systems of the countries but also to their integrity and sovereignty. Hence any lenient view in dealing with such offences would be a travesty of justice – that non-production of the relevant documents especially the documents in respect of which the relief is sought, along with the SLPs could be the sole ground for rejection of the SLPs at the outset.

Apr 30, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH ANOOP BARTARIA AND ETC. — Appellant Vs. DY. DIRECTOR ENFORCEMENT DIRECTORATE AND ANOTHER — Respondent ( Before : Ajay Rastogi and Bela M. Trivedi,…

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C P C

High Court cannot pass an interim order in a second appeal under Section 100 of the CPC without first formulating a substantial question of law

Jan 19, 2025 sclaw
Specific Relief Act

When a higher court’s decree is issued, the lower court’s decree merges into it, and any time stipulations in the lower court’s decree do not automatically revive upon the higher court’s judgment

Jan 19, 2025 sclaw
Service

Promotions based on merit-cum-seniority, suitability should be judged individually, not comparatively, and officers meeting the minimum criteria cannot be denied promotion based on a merit list

Jan 17, 2025 sclaw
Arbitration

A micro or small enterprise does not need to be registered under Section 8 of the MSMED Act to make a reference to the Facilitation Council for dispute resolution under Section 18

Jan 12, 2025 sclaw