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Environment Law — Environmental Clearance — Prior clearance — Mandatory character — Prior environmental clearance under EIA Notification, 2006 is mandatory, being founded on the precautionary principle and couched in imperative terms — Word “prior” and the graded four-stage screening, scoping, public consultation and appraisal process render an anterior assessment the sine qua non of the clearance regime — Decriminalisation of contraventions under Jan Vishwas (Amendment of Provisions) Act, 2023 does not alter this mandatory character. Bharatiya Nagarik Suraksha Sanhita, 2023 — Section 415 — Appeal — Maintainability — Conviction recorded for first time by appellate court reversing acquittal — An appeal under Section 374 CrPC (Section 415 BNSS) is not maintainable against a judgment of conviction recorded by a Sessions Court while exercising appellate jurisdiction and reversing an order of acquittal passed by the Trial Court — No such second appeal is contemplated under CrPC or BNSS — The only remedy available is revision under Section 397 r/w 401 CrPC (Section 438 r/w 442 BNSS) Income Tax Act, 1961 — Section 44B — “Carriage” of passengers — Meaning and scope of — Cruise operations by non-resident shipping entity — Held, the word “carriage” under Section 44B cannot be restrictively construed to mean movement only from Port A to Port B. A round-trip cruise voyage, where passengers have the option to disembark at intermediate ports without compulsion to return to the originating port, constitutes carriage of passengers within the meaning of Section 44B. Provision of incidental on-board entertainment and hospitality does not alter the essential character of the activity as carriage of passengers. Criminal Procedure Code, 1973 (CrPC) — Section 482 — Quashing of FIR — Scope of inquiry — Mini-trial impermissible — At the stage of considering quashing of an FIR, the Court’s inquiry is confined to whether the allegations, taken at face value, prima facie disclose commission of a cognizable offence — Court cannot conduct a “mini-trial” by sifting evidence, assessing probabilities, or evaluating witness credibility — High Court exceeding these limits by examining trap proceedings, absence of personal recovery, and departmental enquiry findings, held impermissible. Succession Act, 1925 — Sections 33, 35 and 38 — Hindu/Christian Succession — Applicability of S. 33 confined to property owned by deceased male; erroneous application by High Court set aside — Where property was purchased and registered in the joint names of two wives, the same is owned by them and not by the husband, notwithstanding that he provided the consideration — Section 33, which governs devolution on intestacy of a male’s property between his widow and lineal descendants, is not attracted to property never vested in the husband’s name — High Court’s application of S. 33 to the entirety of the suit property held misconceived.

(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…

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