Supreme Court of India Judgements

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

Category: State Laws

State Laws

Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961 – Sections 40 and 16(1)(i) – Disqualification – There cannot be a birthright to seek adjournments, especially when the Divisional Commissioner was mandated to decide the issue of disqualification within a period of ninety days from application, as per Section 40(2) of the Act – Divisional Commissioner thus rightly treated the written submissions as his defence – Appeal dismissed.

Apr 22, 2023 sclaw

SUPREME COURT OF INDIA FULL BENCH VIRENDRASING — Appellant Vs. THE ADDITIONAL COMMISSIONER AND OTHERS — Respondent ( Before : Sanjay Kishan Kaul, Ahsanuddin Amanullah and Aravind Kumar, JJ. )…

State Laws

Kerala Micro Small and Medium Enterprises Facilitation Act, 2019 – Section 10 – Overriding effect – Once consent is taken from the Pollution Control Board, the necessity for reading down Section 10 of the Kerala MSME Act, for the purpose of protecting the environment, does not arise.

Apr 16, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH JOLLY GEORGE AND ANOTHER — Appellant Vs. GEORGE ELIAS AND ASSOCIATES AND OTHERS — Respondent ( Before : V. Ramasubramanian and Pankaj Mithal, JJ.…

Housing State Laws

Delhi Cooperative Society Rules, 1973 – Rule 36(2) – Expulsion of membership on account of non-payment of dues for construction of flats – There is violation of Rule 36(2) of the Delhi Cooperative Society Rules, 1973 and the prescribed procedure for expulsion of a society member has not been followed – Expulsion of membership order is upheld.

Apr 2, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH GEETA AND OTHERS — Appellant Vs. FINANCIAL COMMISSIONER GOVT. OF NCT DELHI AND OTHERS — Respondent ( Before : Rajesh Bindal and Aravind Kumar,…

G S T State Laws

Tripura Sales Tax Rules, 1976 – Rule 3A(2) – the submissions on behalf of the respondents – suppliers/transferers that as there is no sale or transfer of the goods and that they are not registered with the TST Act and therefore, the liability to pay the tax at 4% does not arise cannot be accepted.

Mar 26, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF TRIPURA AND ANOTHER — Appellant Vs. CHANDAN DEB AND OTHERS — Respondent ( Before : M.R. Shah and Krishna Murari, JJ.…

State Laws

Telangana Value Added Tax Rules, 2005 – Rule 64 – Service of orders and notices – When any statutory or administrative order, visits a citizen or entity with adverse consequences, such an order has to be served upon the concerned person; especially so, when that order is appealable or subject to revision by higher authorities.

Mar 19, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH THE COMMERCIAL TAX OFFICER AND OTHERS — Appellant Vs. NEERAJA PIPES PRIVATE LIMITED — Respondent ( Before : S. Ravindra Bhat and Dipankar Datta,…

G S T State Laws

Karnataka Value Added Tax Act, 2003 – Section 70 – Mere production of the invoices or the payment made by cheques is not enough and cannot be said to be discharging the burden of proof cast under section 70 of the KVAT Act, 2003 – Unless and until the purchasing dealer discharges the burden cast

Mar 19, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF KARNATAKA — Appellant Vs. M/S ECOM GILL COFFEE TRADING PRIVATE LIMITED — Respondent ( Before : M.R. Shah and C.T. Ravikumar,…

State Laws

Uttar Pradesh Trade Tax Act, 1948 – Section 4-A(5) – Exemption – the goods manufactured on use of advance and/or modern technology, cannot be said to be a different commercial activity at all – High Court has not committed any error in refusing to grant exemption to the appellant – Appeal dismissed.

Jan 10, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH AMD INDUSTRIES LIMITED (EARLIER KNOWN AS M/S. ASHOKA METAL DÉCOR PRIVATE LIMITED) — Appellant Vs. COMMISSIONER OF TRADE TAX, LUCKNOW AND ANOTHER — 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