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the reasoning in the impugned judgment that the non-obstante clause would not in any manner dilute or override the employer’s obligation to deposit the amounts retained by it or deducted by it from the employee’s income, unless the condition that it is deposited on or before the due date, is correct and justified. The non-obstante clause has to be understood in the context of the entire provision of Section 43B which is to ensure timely payment before the returns are filed, of certain liabilities which are to be borne by the assessee in the form of tax, interest payment and other statutory liability. I Criminal Procedure Code, 1973 (CrPC) — Section 438 — Anticipatory Bail — Grant of — Grounds for — High Court granted anticipatory bail based on reasons that one co-owner was abroad during agreement execution, agreement was only notarized and not registered, part payment received, and complainant sought refund indicating civil dispute — Supreme Court found these reasons to be peripheral and not bearing direct nexus to parameters governing anticipatory bail — Seriousness of allegations, criminal antecedents, and requirements of investigation in economic offence were overlooked by High Court. Negotiable Instruments Act, 1881 (NI Act) — Sections 138 and 141 — Quashing of criminal proceedings — Vicarious liability of office bearers — For a person other than the drawer or signatory of a dishonoured cheque to be prosecuted under Section 141 of the NI Act, it must be specifically averred in the complaint that such person was in charge of and responsible for the conduct of the business of the company or society at the time the offence was committed. Arbitration and Conciliation Act, 1996 — Sections 34 and 37 — Scope of powers of Court to set aside or modify arbitral award — Modification of award is a limited power compared to annulment, aimed at achieving more just outcomes and avoiding hardship and delay, especially in India where litigation takes years — Appellate jurisdiction under Section 37 is coterminous with and as broad as jurisdiction under Section 34. Civil Procedure Code, 1908 (CPC) — Order 6 Rule 7 — Pleadings should not raise new claims or inconsistent allegations — A defendant cannot retract their initial stand taken in the written statement and introduce a completely new and contradictory case, especially after issues have been framed and the trial has commenced.

Insolvency and Bankruptcy Code, 2016 – Sections 30(2), 52 and 53 – In terms of Section 52 of the Code, a secured creditor in liquidation proceedings has the right to relinquish its security interest to the liquidation estate and receive proceeds from the sale of assets by the liquidator in the manner specified under Section 53 of the Code.

SUPREME COURT OF INDIA DIVISION BENCH M/S VISTRA ITCL (INDIA) LTD AND OTHERS — Appellant Vs. MR. DINKAR VENKATASUBRAMANIAN AND ANOTHER — Respondent ( Before : M. R. Shah and…

Magistrate, on remand, has passed an order under Section 156(3) directing registration of the FIR – He is required to examine, apply his judicious mind and then exercise discretion whether or not to issue directions under Section 156(3) or whether he should take cognizance and follow the procedure under Section 202 – Order directing registration of the FIR is set aside – Appeal allowed.

SUPREME COURT OF INDIA DIVISION BENCH KAILASH VIJAYVARGIYA — Appellant Vs. RAJLAKSHMI CHAUDHURI AND OTHERS — Respondent ( Before : M.R. Shah and Sanjiv Khanna, JJ. ) Criminal Appeal No.…

Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 – Section 24(2) – Lapse of acquisition proceedings – Subsequent purchaser has no locus to challenge the acquisition and/or pray for deemed lapse of acquisition.

SUPREME COURT OF INDIA DIVISION BENCH DELHI DEVELOPMENT AUTHORITY — Appellant Vs. NARENDRA KUMAR JAIN AND OTHERS — Respondent ( Before : M.R. Shah and Ahsanuddin Amanullah, JJ. ) Civil…

(IPC) – Sections 302, 307, 201, 120B – Murder – Despite and without taking into consideration any of the material forming part of the charge sheet and without even considering the seriousness of the offences alleged; material collected during the investigation, the High Court has by a nonspeaking order has directed to release the accused on bail – Order HC quashed

SUPREME COURT OF INDIA DIVISION BENCH RAHUL GUPTA — Appellant Vs. STATE OF RAJASTHAN AND ANOTHER ETC. — Respondent ( Before : M.R. Shah and Ahsanuddin Amanullah, JJ. ) Criminal…

Transfer of Property Act, 1882 – Section 54 – Registration Act, 1908 – Section 17 – Evidence Act, 1872 – Section 67 – Transfer of ownership – Where a deed of sale had been duly executed and registered, its delivery and payment of consideration have been endorsed thereon it would amount to a full transfer of ownership so as to entitle its purchaser to maintain a suit for possession of the property sold

SUPREME COURT OF INDIA DIVISION BENCH DAMODHAR NARAYAN SAWALE (D) THROUGH LRS. — Appellant Vs. SHRI TEJRAO BAJIRAO MHASKE AND OTHERS — Respondent ( Before : M.R. Shah and C.T.…

Customs Act, 1962 – Sections 125 and 127B – Whether a settlement remedy under Section 127B of the Customs Act, 1962, would be available for the seized goods, which are specified under Section 123 of the Act? – Divergent view regarding the issue – Matter to be placed before Hon’ble the Chief Justice of India.

SUPREME COURT OF INDIA DIVISION BENCH YAMAL MANOJBHAI — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : Krishna Murari and Sanjay Karol, JJ. ) Writ Petition…

Evidence Act, 1872 – Ss 101 and 106 – Burden of proof – Burden of proof is always with the prosecution – – Section 106 of the Act is an exception to the rule which is Section 101 of the Act, and it comes into play only in a limited sense where the evidence is of a nature which is especially within the knowledge of that person and then the burden of proving that fact shifts upon him that person.

SUPREME COURT OF INDIA DIVISION BENCH DINESH KUMAR — Appellant Vs. THE STATE OF HARYANA — Respondent ( Before : Sudhanshu Dhulia and Sanjay Kumar, JJ. ) Criminal Appeal No.530…

Customs Act, 1962 – Sections 125 and 127B – Whether a settlement remedy under Section 127B of the Customs Act, 1962, would be available for the seized goods, which are specified under Section 123 of the Act? – Divergent view regarding the issue – Matter to be placed before Hon’ble the Chief Justice of India.

SUPREME COURT OF INDIA DIVISION BENCH YAMAL MANOJBHAI — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : Krishna Murari and Sanjay Karol, JJ. ) Writ Petition…

Madhya Pradesh Municipal Corporation Act, 1956 – Section 185 – Arrears of property tax and water tax until the date of confirmation of sale, would qualify as the expenses for “preserving, realising or getting in” the assets of the company and thus, shall have to be paid in priority by Official Liquidator.

SUPREME COURT OF INDIA DIVISION BENCH OFFICIAL LIQUIDATOR — Appellant Vs. UJJAIN NAGAR PALIKA NIGAM AND OTHERS — Respondent ( Before : Dinesh Maheshwari and Aniruddha Bose, JJ. ) Civil…

IMPORTANT — Constitution of India, 1950 – Article 145(5) – Majority of Judges -It is settled that the majority decision of a Bench of larger strength would prevail over the decision of a Bench of lesser strength, irrespective of the number of Judges constituting the majority.

SUPREME COURT OF INDIA DIVISION BENCH M/S TRIMURTHI FRAGRANCES (P) LTD. THROUGH ITS DIRECTOR SHRI PRADEEP KUMAR AGRAWAL — Appellant Vs. GOVT.OF N.C.T OF DELHI THROUGH ITS PRINCIPAL SECRETARY (FINANCE)…

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