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National Highways Act, 1956 — Amendments and compensation provisions — Section 3-J introduced in 1997 removed applicability of Land Acquisition Act, 1894 (1894 Act) provisions for solatium and interest — Overturned by various High Courts, including reading down Sections 3-G and 3-J to grant solatium and interest — Subsequently, Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (2013 Act) and its amended provisions extended to NH Act — Court clarified that landowners acquired lands under NH Act between 1997 and 2015 are entitled to solatium and interest — Review Petition filed by NHAI arguing financial burden was underestimated rejected, but clarification on delayed claims issued. Civil Procedure Code, 1908 (CPC) — Order 21 Rule 102 — Applicability — Provision contemplates a situation where a judgment debtor transfers property after institution of suit to a person who then obstructs execution — Not applicable where respondents derived title from independent registered sale deeds, not from the judgment debtor. Land Acquisition Act, 1894 — Section 28-A — Re-determination of compensation — Second application for re-determination based on High Court award maintainable even after accepting compensation based on Reference Court award — Principle of merger means appellate court’s award supersedes earlier award, entitling landowners to benefit from higher compensation — Object of Section 28-A is to ensure equality in compensation among similarly placed landowners. Electricity Act, 2003 — Section 61, 86 — Tariff determination and Generation Based Incentive (GBI) — State Electricity Regulatory Commission (SERC) has exclusive power to determine tariff — Ministry of New and Renewable Energy (MNRE) introduced GBI to incentivise renewable energy generation — GBI is intended to be over and above the tariff fixed by SERC — SERC must consider GBI while determining tariff, but not necessarily deduct it — SERC’s power to determine tariff includes considering incentives — Parliament’s allocation of funds for GBI does not prevent SERC from considering it in tariff — SERC must exercise its power harmoniously with other stakeholders to achieve policy objectives. Contract Law — Award of Tender — Judicial Review — High Court should exercise restraint when reviewing tender evaluation processes, especially in technical matters, unless there is clear evidence of mala fide, arbitrariness, or irrationality — A marginal difference in scores, as seen in this case, does not automatically warrant interference, especially when the owner has the right to accept or reject bids and the contract is already underway.

Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 – Section 24(2) – Lapse of acquisition proceedings — The proviso to Section 24(2) of the 2013 Act is to be treated as part of Section 24(2), not part of Section 24(1)(b) – Impugned judgment and order passed by the High Court ordering lapse of the acquisition with respect to the land in question under Section 24(2) of the Act, 2013 is hereby quashed and set aside – Appeal allowed.

SUPREME COURT OF INDIA DIVISION BENCH DELHI DEVELOPMENT AUTHORITY — Appellant Vs. KRISHAN LAL ARORA AND OTHERS — Respondent ( Before : M.R. Shah and M.M. Sundresh, JJ. ) Civil…

POCSO – (CrPC) – Sections 161, 164, 173(2) and 482 – HELD prima facie case against the persons named therein as accused, the truthfulness, sufficiency or admissibility of the evidence are not matters falling within the purview of exercise of power under Section 482 Cr.P.C. and undoubtedly they are matters to be done by the Trial Court at the time of trial –

SUPREME COURT OF INDIA DIVISION BENCH STATE OF MAHARASHTRA AND ANOTHER — Appellant Vs. DR. MAROTI S/O KASHINATH PIMPALKAR — Respondent ( Before : Ajay Rastogi and C.T. Ravikumar, JJ.…

Clarification of judgment – Revenue seeks a clarification of the judgment dated 19.10.2022, Assistant Commissioner of Income Tax (Exemptions) vs. Ahmedabad Urban Development Authority, Civil Appeal No. 21762 of 2017 -HELD that for the assessment years which this court was not called upon to decide, the concerned authorities will apply the law declared in the judgment, having regard to the facts of each such assessment year. In view of this discussion, no further clarification is necessary or called for.

SUPREME COURT OF INDIA FULL BENCH ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) — Appellant Vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY — Respondent ( Before : Uday Umesh Lalit, CJI., S. Ravindra…

HELD concerned landowners who have continued to occupy the lands shall vacate it upon the deposit of compensation. The Collector or the concerned authority shall issue a certificate in this regard which shall entitle them to the one-time rehabilitation payment or payment in lieu of compensation or any other benefit under the Act, according to the choice exercised by them in the manner ..

SUPREME COURT OF INDIA FULL BENCH MAHANADI COAL FIELDS LIMITED AND ANOTHER — Appellant Vs. MATHIAS ORAM AND OTHERS — Respondent ( Before : Uday Umesh Lalit, CJI., S. Ravindra…

(IPC) – Section 120(B), 147, 364 ,302 r/with 120(B)/149, 201 & 396 – Murder-HELD since the super-imposition report was not supported by any other reliable medical evidence like a DNA report or post-mortem report, it would be very risky to convict the accused believing the identification of the dead body of the victim through the super-imposition test.

SUPREME COURT OF INDIA DIVISION BENCH S. KALEESWARAN — Appellant Vs. STATE BY THE INSPECTOR OF POLICE POLLACHI TOWN EAST POLICE STATION, COIMBATORE DISTRICT, TAMIL NADU — Respondent ( Before…

Income Tax Act, 1961 – Section 10(5) – Exemption – Amount received by the employees of the assessee employer towards their Leave Travel Concession (LTC) claims is not liable for the exemption as these employees had visited foreign countries which is not permissible under the law

SUPREME COURT OF INDIA FULL BENCH STATE BANK OF INDIA — Appellant Vs. ASSISTANT COMMISSIONER OF INCOME TAX — Respondent ( Before : Uday Umesh Lalit, CJI., S. Ravindra Bhat…

Appointment of arbitrator – Share Subscription and Shareholders Agreement – High Court has refused to refer the dispute between the parties and appoint an arbitrator, proceedings at the instance of the respondent as minority shareholder for oppression and mismanagement is pending before the NCLT – HC erred.

SUPREME COURT OF INDIA DIVISION BENCH VGP MARINE KINGDOM PRIVATE LIMITED AND ANOTHER — Appellant Vs. KAY ELLEN ARNOLD — Respondent ( Before : M.R. Shah and Krishna Murari, JJ.…

Taxation – Entry tax – i.e. for the purpose of their “consumption, use or sale” within that area. It could even be that the goods enter within the industrial area or estate, as the ultimate point of destination for their use. In any case, the levy would be attracted because the incidence is the entry into the local area.

SUPREME COURT OF INDIA FULL BENCH M/S. OCL INDIA LIMITED — Appellant Vs. STATE OF ORISSA AND OTHERS — Respondent ( Before : Uday Umesh Lalit, CJI, S. Ravindra Bhat…

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