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[Bombay Public Trust Act, 1950, S. 80] | [Civil court jurisdiction barred for disputes concerning public trusts unless specific conditions are met.] Penal Code, 1860 (IPC) — Sections 406, 420, 467, 468, 471 — Criminal Breach of Trust, Cheating, Forgery, Using Forged Document — Joint Venture Agreement — Dispute arising from JVA — FIR quashed — Allegations primarily civil in nature, with a criminal cloak — Dishonest intention not evident from the inception — Delay in lodging FIR indicates civil dispute — Security deposit not refundable, adjustable against share in sale proceeds — No false representation regarding title or litigation in JVA — Allegation of forgery of a tracing document unsubstantiated — Recourse to civil remedies should be taken for contractual disputes. Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950 — Section 123 — Regularisation of unauthorised occupation — Legal fiction created by Section 123(2) deems land settled with house owners in possession by a specific cut-off date, overriding Section 143 declaration — Regularisation is a socio-economic measure and is applicable even if houses were built forcefully or without consent. [S. 302 read with S. 34 IPC] | Non-recovery of weapons cannot be fatal to prosecution if ocular and medical evidence is consistent and reliable. “Sharbat Rooh Afza” — Classification — Contains declared fruit juice and derives essential beverage identity from fruit-based constituents — Invert sugar syrup acts as carrier, sweetener, and preservative, not determinative of commercial identity — Fruit juice and allied distillates impart flavour and beverage character — Held to be classifiable as “fruit drink” under Entry 103.

(SARFAESI) – Section 13(8) – Transfer of Property Act, 1882 – Section 60 – Redemption of mortgage – Failure on the part of the borrower in tendering the entire dues including the charges, interest, costs etc. before the publication of the auction notice as required by Section 13(8) of the SARFAESI Act, would also sufficiently constitute extinguishment of right of redemption of mortgage

SUPREME COURT OF INDIA DIVISION BENCH CELIR LLP — Appellant Vs. BAFNA MOTORS (MUMBAI) PVT. LTD. AND OTHERS — Respondent ( Before : Dr. Dhananjaya Y. Chandrachud, CJI. and J.B.…

Criminal Procedure Code, 1973 (CrPC) – Section 313 – Examination of an accused – – But where there has been a failure in putting those circumstances to the accused, the same would not ipso facto vitiate the trial unless it is shown that its non-compliance has prejudiced the accused – Where there is a delay in raising the plea, or the plea is raised for the first time in this Court, it could be assumed that no prejudice had been felt by the accused

SUPREME COURT OF INDIA DIVISION BENCH SUNIL — Appellant Vs. STATE OF NCT OF DELHI — Respondent ( Before : Hrishikesh Roy and Manoj Misra, JJ. ) Criminal Appeal No.…

Service Matters

Acquittal in POCSO cases cannot be treated as a clean acquittal when prosecutrix and witnesses cited by the prosecution turned hostile, the trial Court passed an order, acquitting the respondent of the charges framed under Section 354(D) of the IPC and Section 11 (D)/12 of the POCSO Act – Appointment to post of police constable unsuitable.

SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF MADHYA PRADESH AND OTHERS — Appellant Vs. BHUPENDRA YADAV — Respondent ( Before : Hima Kohli and Rajesh Bindal, JJ. )…

Certified copy of sale deed – Admissibility – Certified copy given under Section 57 of the Registration Act shall be admissible for the purpose of proving the contents of its original document – Certified copy issued thereunder is not a copy of the original document, but is a copy of the registration entry which is itself a copy of the original and is a public document under Section 74(2) of the Evidence Act and Sub-section (5) thereof, makes it admissible in evidence for proving the contents of its original.

SUPREME COURT OF INDIA DIVISION BENCH APPAIYA — Appellant Vs. ANDIMUTHU@ THANGAPANDI AND OTHERS — Respondent ( Before : B.R. Gavai and C.T. Ravikumar, JJ. ) Civil Appeal No. 14630…

Service Matters

Absorption as Assistant Teacher – Res judicata – claim for absorption as an assistant teacher in the Higher Secondary Section is clearly barred by constructive res judicata – Plea of res judicata applies, except in special cases, not only to points upon which the Court was actually required by the parties to form an opinion and pronounce a judgment, but to every point which properly belonged to the subject of litigation, and which the parties, exercising reasonable diligence, might have brought forward at the time.

SUPREME COURT OF INDIA DIVISION BENCH SAMIR KUMAR MAJUMDER — Appellant Vs. THE UNION OF INDIA AND OTHERS — Respondent ( Before : J.K. Maheshwari and K.V. Viswanathan, JJ. )…

Foreign Taxation – Exemption – Article 8(bis) of Omani Tax Laws exempts dividend tax received by the assessee from its PE in Oman- Assessees establishment in Oman has been treated as PE from the very inception up to the year 2011 – There is no reason as to why all of a sudden, the assessees establishment in Oman would not be treated as PE when for about 10 years it was so treated, and tax exemption was granted basing upon the provisions contained in Article 25 read with Article 8 (bis) of the Omani Tax Laws.

SUPREME COURT OF INDIA DIVISION BENCH PRINCIPAL COMMISSIONER OF INCOME TAX-10 — Appellant Vs. M/S KRISHAK BHARTI COOPERATIVE LTD. — Respondent ( Before : B.V. Nagarathna and Prashant Kumar Mishra,…

Income Tax Act, 1961 – Section 80P(4) – National Bank for Agriculture and Rural Development Act, 1981 – Banking Regulation Act, 1949 – Sections 5(b), 22 and 56 – If a co-operative society is not a co-operative bank, then such an entity would be entitled to deduction but on the other hand, if it is a co-operative bank within the meaning of Section 56 of BR Act, 1949 read with the provisions of NABARD Act, 1981 then it would not be entitled to the benefit of deduction under sub-section (4) of Section 80P of the Act.

SUPREME COURT OF INDIA DIVISION BENCH KERALA STATE CO-OPERATIVE AGRICULTURAL AND RURAL DEVELOPMENT BANK LTD. KSCARDB — Appellant Vs. THE ASSESSING OFFICER, TRIVANDRUM AND OTHERS — Respondent ( Before :…

Infringement of copyright – Acquiescence is a defence available in action for the infringement of copyright – – Even assuming that the allegation of deceptive similarity in the labels used by the respondent was established by the appellant, one of the three elements which the appellant was required to prove, has not been proved

SUPREME COURT OF INDIA DIVISION BENCH BRIHAN KARAN SUGAR SYNDICATE PRIVATE LIMITED — Appellant Vs. YASHWANTRAO MOHITE KRUSHNA SAHAKARI SAKHAR KARKHANA — Respondent ( Before : Abhay S. Oka and…

Narcotic Drugs and Psychotropic Substances Act, 1985 – Section 18 – Appeal against conviction – An appeal against conviction could not have been treated as infructuous merely for the reason that the convicted appellant had served out the sentence awarded by the Trial Court in any case, the appeal could not have been dismissed as infructuous – Appeal remanded

2022) 1 ApexCourtJudgments(SC) 394 : (2022) 1 CriCC 387 : (2022) 1 RCR(Criminal) 119 SUPREME COURT OF INDIA DIVISION BENCH GURJANT SINGH — Appellant Vs. THE STATE OF PUNJAB —…