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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.

In the present case, the clear legislative intent, of inserting a carefully worded entry, which was a “hybrid” one, i.e. describing an article that contained medicinal ingredients, as well as those used for cosmetics, and yet placing such a creature (“neither beast nor fowl” so to say) in the category of cosmetics, ruled out altogether any interpretive scope of classifying it as a medicinal preparation, or drug or medicine

SUPREME COURT OF INDIA DIVISION BENCH HEINZ INDIA LIMITED — Appellant Vs. THE STATE OF KERELA — Respondent ( Before : S. Ravindra Bhat and Dipankar Datta, JJ. ) Civil…

Gujarat Control of Terrorism and Organised Crime Act, 2015 – IPC – Earlier the FIR thereof having been quashed by the High Court, even prior to the filing of the charge-sheet, even for the sake of argument, if accepted, helps the Appellant and tilt the balance in his favour – The Appellant has succeeded in making out a prima facie case for the grant of bail – Appeal Allowed.

SUPREME COURT OF INDIA DIVISION BENCH ATULBHAI VITHALBHAI BHANDERI AND OTHERS — Appellant Vs. STATE OF GUJARAT — Respondent ( Before : Ajay Rastogi and Ahsanuddin Amanullah, JJ. ) Criminal…

Murder of Children by administrating poison – Illicit Relationship – Benefit of Premature Release – It cannot be simply bracketed as a ‘cruel and brutal’ offence as the Appellant herself was trying to end her life but was prevented by her niece in the nick of time – Appeal Allowed.

SUPREME COURT OF INDIA DIVISION BENCH  NAGARATHINAM — Appellant Vs. STATE THROUGH THE INSPECTOR OF POLICE — Respondent ( Before : Ajay Rastogi and Ahsanuddin Amanullah, JJ. ) Criminal Appeal…

Central Excise Tariff Act, 1985 – Mere broad-basing of the entries in Chapter 30 and Chapter 33 of the First Schedule to the Act 1985, by itself, could not have been the justification for an attempt at re-classification of the product – anything which is prepared for being used on the hair and carries the name “Hair Oil”, would lose its character as medicament if otherwise it has been prepared for therapeutic or prophylactic uses – Moreover, rewording and regrouping of different entries in medicaments are hardly of any impact on the character of the product in question.

SUPREME COURT OF INDIA DIVISION BENCH COMMISSSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, HYDERABAD — Appellant Vs. ASHWANI HOMEO PHARMACY — Respondent ( Before : Dinesh Maheshwari and Vikram…

Mercy Petition – Supreme Court has rejected the request to reduce Balwant Singh Rajoana’s death sentence, but has permitted the central government to determine when to consider the mercy petition if needed — however, directed that the competent authority, in due course of time, would again as and when it is deemed necessary, may deal with the Mercy Petition, and take a further decision.

SUPREME COURT OF INDIA FULL BENCH BALWANT SINGH — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : B.R. Gavai, Vikram Nath and Sanjay Karol, JJ. )…

Companies Act, 2013 – Section 164(2)(b) – Insolvency Resolution Process – Unless a categorical finding was recorded in the competent forum as regards any such default and unless specific order disqualifying the resolution applicant as director because of such default came into existence, it could not have been taken by way of any process of assumption that the appellant-resolution applicant was disqualified

SUPREME COURT OF INDIA DIVISION BENCH M.K. RAJAGOPALAN — Appellant Vs. DR. PERIASAMY PALANI GOUNDER AND ANOTHER — Respondent ( Before : Dinesh Maheshwari and Vikram Nath, JJ. ) Civil…

UOI directing to Serious Fraud Investigation Office (SFIO) against respondents – protection sought u/section 140(5) Companies Act being ultra vires – HELD application/proceedings under section 140(5) of the Companies Act, 2013 are maintainable even after the resignation of the concerned auditors – Appeal accepted against Deloitte Haskins & Sells LLP

SUPREME COURT OF INDIA DIVISION BENCH UNION OF INDIA AND ANOTHER — Appellant Vs. DELOITTE HASKINS AND SELLS LLP AND ANOTHER — Respondent ( Before : M.R. Shah and M.M.…

Penal Code, 1860 (IPC) – Sections 302, 120-B, 506 read with 34 – Arms Act, 1959 – Section 27 – Conviction and sentence – Acquittal – The question is whether a convict has a fair chance of being acquitted based on palpable evidence – If the answer is yes, the convict should not be kept in custody for a long time until the appeal is decided

SUPREME COURT OF INDIA DIVISION BENCH OMPRAKASH SAHNI — Appellant Vs. JAI SHANKAR CHAUDHARY AND ANOTHER ETC. — Respondent ( Before : M.R. Shah and J.B. Pardiwala, JJ. ) Criminal…

Service Matters

Service Law – Dismissal from Service – Certain irregularities – Powers/Jurisdiction of Municipal Commissioner – Nature of Penalties – HELD per resolution the Commissioner was authorized to take action against any officer with regard to the lapses and/or negligence on the part of the officers in various works and purchases is concerned

SUPREME COURT OF INDIA DIVISION BENCH MUNICIPAL COMMISSIONER, JAMNAGAR MUNICIPAL CORPORATION AND ANOTHER — Appellant Vs. R.M. DOSHI — Respondent ( Before : M.R. Shah and J.B. Pardiwala, JJ. )…

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