Evidence Act, 1872 – Ss 4 and 18 – Testimony of a child witness – Before taking the testimony of a minor, it is the responsibility of the Judicial Officer to ask preliminary questions to ensure that the minor can comprehend and respond rationally & record the preliminary questions and answers for review by the Appellate Court to assess the Trial Court’s opinion accurately.

SUPREME COURT OF INDIA DIVISION BENCH PRADEEP — Appellant Vs. THE STATE OF HARYANA — Respondent ( Before : Abhay S. Oka and Rajesh Bindal, JJ. ) Criminal Appeal No.…

The right to enjoy possession of any land notified under Section 4 is not only limited to Adivasi communities and other forest dwelling communities, but is also based on proof of residence, date of original possession, etc – If the right to inhabit the said lands is not restricted only to certain communities, how can the right to be heard on such claims be restricted to the same.

SUPREME COURT OF INDIA DIVISION BENCH HARI PRAKASH SHUKLA AND OTHERS — Appellant Vs. THE STATE OF UTTAR PRADESH AND ANOTHER — Respondent ( Before : Krishna Murari and Ahsanuddin…

Central Excise Act, 1944 – Section 11A (1) – Differential duty – Incorrectly determination of the assessable value of finished goods – Determination is required to be made on the basis of judgment and in a bonafide manner – An assessee can be accused for suppressing only such facts which it was otherwise required to be disclosed under the law.

SUPREME COURT OF INDIA DIVISION BENCH THE COMMISSIONER, CENTRAL EXCISE AND CUSTOMS AND ANOTHER — Appellant Vs. M/S RELIANCE INDUSTRIES LTD. AND OTHERS — Respondent ( Before : Krishna Murari…

(CrPC) – Section 438 – Penal Code, 1860 (IPC) – Section 420 – Anticipatory Bail – Cheating – inclusion of a condition for payment of money by the applicant for bail tends to create an impression that bail could be secured by depositing money alleged to have been cheated. That is really not the purpose and intent of the provisions for grant of bail.

SUPREME COURT OF INDIA DIVISION BENCH RAMESH KUMAR — Appellant Vs. THE STATE OF NCT OF DELHI — Respondent ( Before : S. Ravindra Bhat and Dipankar Datta, JJ. )…

Tamil Nadu General Sales Tax Act, 1959 – Section 28-A – Power to issue clarification by Commissioner of Commercial taxes – clarification provided by the Commissioner does is to clear the meaning of the two entries which was already implicit but had given rise to a confusion. A clarification of this nature, therefore, is bound to be retrospective – Circular dated 8th October, 1998 does not run counter to the provisions of the Act.

SUPREME COURT OF INDIA DIVISION BENCH SANTHOSH MAIZE & INDUSTRIES LIMITED — Appellant Vs. THE STATE OF TAMIL NADU & ANOTHER — Respondent ( Before : S. Ravindra Bhat and…