Supreme Court of India Judgements

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Month: May 2024

Customs & Excise

“Supreme Court Expands Definition of ‘Manufacture’: Labeling Alone Qualifies for Cenvat Credit and Rebate” Central Excise Act, 1944 – Section 35L(1)(b) – qualification as ‘manufacture’ under the Act – The primary issue is whether the labeling activity constitutes ‘manufacture’ as per Note 3 to Chapter 18 of the Central Excise Tariff Act, thereby making respondent eligible for cenvat credit and rebate on exported goods – The revenue (petitioner) argued that the additional labeling done by Respondent did not amount to manufacture and hence, they were not entitled to the cenvat credit and rebate claims – Respondent contended that the labeling activity is deemed as manufacture according to Note 3 to Chapter 18 of the Central Excise Tariff Act, justifying their claims for cenvat credit and rebate – The Supreme Court affirmed the CESTAT’s order, dismissing the revenue’s appeal and upholding Jindal Drugs Ltd.’s entitlement to cenvat credit and rebate on the duty paid – The Court reasoned that the amendment to Note 3, which replaced ‘and’ with ‘or’, broadened the scope of activities considered as manufacture, including labeling – The Court interpreted the definition of ‘manufacture’ in the Central Excise Act and the amended Note 3 to Chapter 18, concluding that labeling alone suffices as manufacture – The Supreme Court concluded that the labeling activity carried out by respondent amounts to manufacture, entitling them to cenvat credit and rebate, with no order as to costs.

May 5, 2024 sclaw

2024 INSC 354 SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF CENTRAL EXCISE BELAPUR — Appellant Vs. JINDAL DRUGS LTD. — Respondent ( Before : Abhay S. Oka and Ujjal…

C P C

“Supreme Court Remands Title Suit Substitution Dispute: Procedural Errors Found in High Court’s Order on Legal Representative” Title Suit – The case involves a title suit regarding property in Bihar, with ‘S1’ as one of the defendants – After his death, two claimants sought substitution in the Second Appeal pending before the Patna High Court – The main issue was determining the legal representative (LR) for substitution in the Second Appeal after Swami ‘S1’s death – The appellant, argued for substitution in place of ‘S2’, whose claim was previously dismissed by the High Court – The respondent, was upheld as the LR by the High Court based on the Trial Court’s report – The Supreme Court set aside the High Court’s orders and remanded the matter for a fresh decision on substitution, emphasizing the correct procedure for determining LRs – The Supreme Court found procedural errors in the High Court’s decision-making process regarding the substitution of LRs – The Court referenced Order 22 Rule 5 of the CPC, which outlines the procedure for determining LRs and the appellate court’s role in considering the subordinate court’s report and objections – The Supreme Court directed the High Court to make a fresh decision on substitution, without commenting on the merits of the claimants’ rights – Appeal was disposed of, and Sadhavi Sarojanand now seeks substitution as the appellant in the pending Second Appeal.

May 5, 2024 sclaw

2024 INSC 352 SUPREME COURT OF INDIA DIVISION BENCH SWAMI VEDVYASANAND JI MAHARAJ (D) THR LRS. — Appellant Vs. SHYAM LAL CHAUHAN AND OTHERS — Respondent ( Before : A.S.…

Consumer

“Reinstatement Value Clause Upheld: Supreme Court Decides Fire Insurance Dispute, Dismisses Insured’s Claim for Higher Compensation” Insurance Act, 1938 – Section 64 UM(2) – Insurance Policy – Dispute regarding an insurance claim settlement after a fire incident – The primary issues revolve around the applicability of the Reinstatement Value Clause in the insurance policy, the correct method of calculating depreciation, and the settlement amount – Appellant contends that the claim was settled correctly by applying a 60% depreciation rate and challenges the NCDRC’s order which partly allowed the insured’s complaint – Respondent argues for a higher compensation, claiming that the base figure for depreciation calculation should have been higher and that the depreciation rate should be 32%. – The Supreme Court allowed Appellant’s appeal, set aside the NCDRC’s order, and upheld the depreciation rate at 60%, concluding that the claim was rightly settled at Rs.7.88 crores – The Court found that the Reinstatement Value Clause was part of the policy and that the insured was unable or unwilling to reinstate the property, thus justifying the depreciation basis for settlement – The Court rejected the application of the Oswal Plastic Industries judgment to this case and found no breach of IRDA Regulations – The Supreme Court concluded that appellant’s settlement of the claim was justified, and the appeals filed by the insured were dismissed – The original complaint before the NCDRC was also dismissed.

May 5, 2024 sclaw

2024 INSC 356 SUPREME COURT OF INDIA DIVISION BENCH NEW INDIA ASSURANCE COMPANY LTD. THROUGH ITS MANAGER — Appellant Vs. M/S TATA STEEL LTD. — Respondent ( Before : Surya…

I P C

“High Court’s Order Quashing Dowry Harassment Case Partially Overturned by Supreme Court: Jurisdictional and Procedural Issues Analyzed” Penal Code, 1860 (IPC) – Sections 323, 498A, 504 and 506 – Dowry Prohibition Act, 1961 – Sections 3 and 4 – Jurisdiction – The appellant challenges the High Court’s order quashing proceedings against respondents for offences under IPC and Dowry Prohibition Act due to alleged dowry harassment – The appeal raises questions about the correctness of the High Court’s order based on non-compliance with Section 41A Cr.P.C., omnibus allegations, and jurisdiction of the Jamshedpur court – The appellant contends that the High Court erred in quashing the proceedings, arguing that the complaint discloses offenses and the Jamshedpur court has jurisdiction – Respondents support the High Court’s decision, arguing that the arrests were made without due process, the Jamshedpur court lacks jurisdiction, and the complaint contains general allegations – The Supreme Court partly allows the appeal, setting aside the quashing order against respondent Nos. 3, 4, and 8, while upholding it for respondent Nos. 5 to 7 – The Court finds that the allegations against respondent Nos. 3, 4, and 8 are specific enough to warrant investigation, and the Jamshedpur court has jurisdiction as the appellant resides there – The Court emphasizes that quashing proceedings requires careful consideration and cannot be based on a mini trial or premature merits assessment – The Supreme Court’s decision reinstates proceedings against certain respondents and clarifies jurisdictional and procedural aspects of the case.

May 5, 2024 sclaw

2024 INSC 357 SUPREME COURT OF INDIA DIVISION BENCH PRIYANKA JAISWAL — Appellant Vs. THE STATE OF JHARKHAND AND OTHERS — Respondent ( Before : B.R. Gavai, Aravind Kumar and…

Stamp Act State Laws

“Supreme Court Clarifies State’s Power to Levy Stamp Duty on Insurance Policies” Stamp Act, 1899 – Rajasthan Stamp Law (Adaptation) Act, 1952 – Power to levy and collect stamp duty – The primary issues are the legislative competence of the State to levy stamp duty on insurance policies and the applicability of the Rajasthan Stamp Law (Adaptation) Act, 1952 or the 1998 Act – LIC contends that the state lacks legislative competence to impose stamp duty on insurance policies and challenges the demand for stamp duty payment for policies issued using stamps purchased from Maharashtra – The State of Rajasthan argues that it has the power to collect stamp duty on insurance policies under Entry 44 of List III, as per the rate prescribed by the Parliament under Entry 91 of List I – The Supreme Court dismissed the appeals, upheld the High Court’s judgment, and affirmed the state’s power to levy stamp duty. However, it directed that the state shall not demand and collect the stamp duty as per the orders dated between 1993-94 and 2001-02 – The Court reasoned that the state has the legislative competence to impose and collect stamp duty on insurance policies, and the 1952 Act applies to the case – The Court analyzed the constitutional provisions and previous judgments to conclude that the state can impose stamp duty using rates prescribed by the Parliament – The Supreme Court concluded that while the state’s power to levy stamp duty is upheld, the specific demands for stamp duty payment in this case were set aside due to the circumstances presented.

May 5, 2024 sclaw

2024 INSC 358 SUPREME COURT OF INDIA DIVISION BENCH LIFE INSURANCE CORPORATION OF INDIA — Appellant Vs. THE STATE OF RAJASTHAN AND OTHERS — Respondent ( Before : Pamidighantam Sri…

I P C

“Supreme Court Overturns Lower Courts, Orders Trial for Alleged Marriage Fraud and Conspiracy (IPC Sections 420 & 120-B)” Penal Code, 1860 (IPC) – Sections 420 read with Section 120-B – The appellant challenged lower courts’ orders regarding the summoning of respondents for alleged dishonest inducement in a marriage – The appellant claimed he was deceived into marrying a married respondent and that all respondents conspired to induce him into marriage and leave him with a significant sum of money – The respondents argued that there was no concealment or cheating, as all facts were disclosed to the appellant from the beginning – The Supreme Court allowed the appeal, set aside the orders of the High Court and Sessions Court, and restored the Magistrate’s order for the respondents to face trial – The court found that a prima facie case was made out for issuing process against the respondents, and the lower courts’ approach was not legally sustainable – The court concluded that the respondents should face trial for the alleged offences, and the case will be decided on its merits based on the evidence presented by the parties.

May 5, 2024 sclaw

2024 INSC 342 SUPREME COURT OF INDIA DIVISION BENCH ANIRUDDHA KHANWALKAR — Appellant Vs. SHARMILA DAS AND OTHERS ( Before : C.T. Ravikumar and Rajesh Bindal, JJ. ) Criminal Appeal…

Specific Relief Act

Specific Relief Act, 1963 – Section 6 – Suit by person dispossessed of immovable property – The appellants, owner of the property, allegedly evicted the respondent illegally and by force – The main issue was the maintainability of the suit under Section 6 of the Specific Relief Act, 1963, and the illegal dispossession – The appellants contended voluntary handover of possession and challenged the maintainability of the suit – The respondent filed a suit within six months of dispossession under Section 6 of the Act – The Trial Court decreed in favor of the respondent, and the High Court dismissed the appellant’s revision – The High Court concurred with the Trial Court on the illegal dispossession and maintainability of the suit – The appeal was dismissed based on concurrent findings and evidence on record – The Supreme Court found no merit in the appeal and upheld the decisions of the lower courts.

May 5, 2024 sclaw

2024 INSC 345 SUPREME COURT OF INDIA DIVISION BENCH SANJAY MARUTI JADHAV AND ANOTHER — Appellant Vs. AMIT TATOBA SAWANT — Respondent ( Before : Vikram Nath and Satish Chandra…

I P C

“Conspiracy Theory Revived: Supreme Court Orders Trial in Forged Documents Case Involving Government Land” Penal Code, 1860 (IPC) – Sections 420, 467, 468, 471, 477(A), 120(B) and 34 – The case involves allegations of a conspiracy to illegally transfer government land using forged documents – The respondents, along with others, are accused of manipulating judicial processes and revenue records to acquire government lands – The primary issue is whether the High Court was correct in quashing the order taking cognizance against the respondents, given the evidence of a conspiracy and manipulation of documents – The State argues that the High Court overlooked circumstantial evidence of a broader conspiracy and failed to appreciate the severity of the offences, which could undermine public trust in land administration – The respondents challenged the order of cognizance, arguing insufficient evidence directly implicating them in the conspiracy – The Supreme Court allowed the appeal, set aside the High Court’s order, and directed the trial to proceed against the respondents – The Court found that the High Court’s decision was based on an incomplete assessment of facts and that a detailed trial is necessary to fully unravel the extent of the alleged conspiracy – The Court emphasized the need for a thorough examination of evidence and witnesses by the Trial Court to determine the actual harm caused to the public exchequer – The Supreme Court concluded that the case should not be dismissed at the preliminary stage and must be examined judiciously in a trial setting to ensure the integrity of ongoing investigations and judicial processes.

May 5, 2024 sclaw

2024 INSC 346 SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF ODISHA — Appellant Vs. NIRJHARINI PATNAIK @ MOHANTY AND ANOTHER — Respondent ( Before : Vikram Nath and…

Customs & Excise

“Central Excise Dispute: Fresh Start Ordered! Court Remands Case for Tribunal to Reassess Impact of Missing Letter on Show Cause Notices” Central Excise Act, 1944 – Section 35C (2) – Orders of Appellate Tribunal – The appellant, M/S Madura Coats is involved in a legal dispute with the Commissioner of Central Excise regarding the clearance of goods without payment of duty – The case involves multiple orders and appeals, with the primary contention being the non-furnishing of a crucial letter dated 20.01.2001 – The main issue is whether the non-furnishing of the letter dated 20.01.2001 has caused prejudice to the appellant’s ability to respond to the show cause notices effectively – The appellant contends that the final order by the tribunal, which directed the respondent to furnish the letter dated 20.01.2001, is binding and its non-compliance should result in the appeals being allowed – The respondent argues that the letter dated 20.01.2001 is the appellant’s own document and its absence does not prejudice the appellant’s case – They also assert that the appellant has been delaying the adjudication process – The court affirmed the High Court’s decision to remand the matter back to the tribunal for fresh adjudication of the show cause notices, subject to the appellant demonstrating how the non-furnishing of the letter has caused prejudice – The court reasoned that the letter dated 20.01.2001 was not relied upon adversely against the appellant and that the appellant should have retained a copy of their own document – The court found that the non-furnishing of the letter did not violate principles of natural justice as it was not used to draw adverse inferences against the appellant – The appeals were disposed of with no order as to costs, and the matter was remanded back to the tribunal for fresh adjudication, with the appellant’s contentions kept open

May 5, 2024 sclaw

2024 INSC 336 SUPREME COURT OF INDIA DIVISION BENCH M/S MADURA COATS PRIVATE LIMITED — Appellant Vs. THE COMMISSIONER OF CENTRAL EXCISE AND ANOTHER — Respondent ( Before : Pamidighantam…

I P C

“Sudden Fight, Not Murderous Intent: Supreme Court Reclassifies Conviction, Reduces Sentenc” Penal Code, 1860 – Sections 302 and 304 – The appeal challenges the High Court’s decision to uphold the appellant’s conviction for murder, arguing that the conviction under Section 302 can be converted to Part I or Part II of Section 304 of the IPC, which pertains to culpable homicide not amounting to murder – The appellant argued that the incident occurred in a sudden fight without premeditation and there was no intention to cause death, suggesting the offense falls under Section 304 – The respondent-State maintained that the concurrent findings of the courts below were correct and warranted no interference – The Supreme Court altered the conviction from Section 302 to Part I of Section 304, sentencing the appellant to rigorous imprisonment for eight years and a fine – The Court found that the incident occurred in a sudden fight, in the heat of passion, without undue advantage or cruelty by the appellant – The appeal was partly allowed, modifying the conviction to Part I of Section 304 with a reduced sentence and fine, considering the time already served by the appellant.

May 5, 2024 sclaw

2024 INSC 338 SUPREME COURT OF INDIA DIVISION BENCH MOHD. AHSAN — Appellant Vs. STATE OF HARYANA — Respondent ( Before : B.R. Gavai, Aravind Kumar and Sandeep Mehta, JJ.…

You missed

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