Himachal Pradesh Motor Vehicles Taxation Act, 1972 – Section 3A(3) – Levy of Additional Special Road Tax – Constitutional Validity – Tax imposed under Section 3A(3) is regulatory in character and is not a penalty – Legislatures of the State have not only the power to make laws on the taxation to be imposed on motor vehicles as also the passengers and goods being transported by motor vehicles but also the power to lay down principles on which taxes on vehicles are to be levied –
SUPREME COURT OF INDIA FULL BENCH THE STATE OF HIMACHAL PRADESH AND OTHERS — Appellant Vs. GOEL BUS SERVICE KULLU ETC. ETC. — Respondent ( Before : Sanjay Kishan Kaul,…
Contract – Irrigation restoration charges – Respondent agreed to pay Rs.1,00,000 per hectare for irrigation restoration charges in an agreement with the Appellant, and therefore cannot challenge the above said amount..
SUPREME COURT OF INDIA DIVISION BENCH THE CHIEF ENGINEER, WATER RESOURCES DEPARTMENT AND OTHERS — Appellant Vs. RATTAN INDIA POWER LIMITED THROUGH ITS DIRECTOR AND OTHERS — Respondent ( Before…
Income Tax Act, 1961 – Sections 158BC, 158BD and 158BFA – Payment of interest – Assessee are liable to pay the interest under Section 158BFA of the Income Tax Act for late filing of the return under Section 158BC of the Income Tax Act, in absence of any notice under Section 158BC upon the assessee-persons other than searched persons.
SUPREME COURT OF INDIA DIVISION BENCH K.L. SWAMY — Appellant Vs. THE COMMISSIONER OF INCOME TAX AND ANOTHER — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ. )…
Insurance – Fire Policy – Loss of material, stock, and machinery – Reinstatement value – HELD the complainant shall be entitled to the reinstatement value and not the depreciated value – NCDRC has mis-interpreted and mis-read the Clause 9 – NCDRC has seriously erred in observing and holding that the insurance company shall be liable to pay the depreciated value only and not the reinstatement value
SUPREME COURT OF INDIA DIVISION BENCH M/S OSWAL PLASTIC INDUSTRIES — Appellant Vs. MANAGER, LEGAL DEPTT N.A.I.C.O. LIMITED — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ. )…
Lapse of acquisition proceedings – Appeal against – As the possession was taken over by the acquiring body and was handed over to the beneficiary, any possession by the petitioners thereafter can be said to be encroachment and the encroachers cannot be permitted to take the benefit of the provisions of Section 24(2) of the Act, 2013
SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF HARYANA AND OTHERS — Appellant Vs. SUSHILA AND OTHERS — Respondent ( Before : M.R. Shah and S. Ravindra Bhat, JJ.…
Criminal Law – Once the conviction was confirmed by Supreme Court that too after hearing the accused, the High Court should not have thereafter made any comment on the merits of the case
SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF RAJASTHAN — Appellant Vs. KOMAL LODHA — Respondent ( Before : M.R. Shah and S. Ravindra Bhat, JJ. ) Criminal Appeal…
Lapse of acquisition proceedings – Recorded owner never came forward to receive the compensation and therefore the same was lying unpaid – Therefore, unless and until the right and title of the original writ petitioner was established the High Court has materially erred in entertaining the writ petition
SUPREME COURT OF INDIA DIVISION BENCH GOVT. OF NCT OF DELHI AND ANOTHER — Appellant Vs. BHAGRATI AND ANOTHER — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ.…
Lapse of acquisition proceedings – Appeal against – Subsequent purchaser has no locus to challenge the acquisition and/or lapsing of the acquisition –
SUPREME COURT OF INDIA DIVISION BENCH GOVT. OF NCT OF DELHI — Appellant Vs. SUNIL JAIN AND OTHERS — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ. )…
(CrPC) – Sections 432 and 433-A – Remission of sentence – Since the case of the present petitioners is also similar to the case of the co-accused – Petitioners Application for remission need to be considered in the light of Laxman Naskar v Union of India (2002) 2 SCC 595
SUPREME COURT OF INDIA DIVISION BENCH JASWANT SINGH AND OTHERS — Appellant Vs. THE STATE OF CHHATTISGARH AND ANOHER — Respondent ( Before : Dinesh Maheshwari and Bela M. Trivedi,…
Merely because the wife was suffering from the disease AIDS and/or divorce petition was pending, it cannot be said that the allegations of demand of dowry were highly/inherently improbable and the said proceedings can be said to be bogus proceedings — High Court while quashing the criminal proceedings has seriously erred
SUPREME COURT OF INDIA Before: M.R. Shah & C.T. Ravikumar, JJ. Criminal Appeal No. 25 of 2023 (@ Special Leave Petition (Crl.) No.9899 of 2019) Decided on: 04.01.2023 Sunita Kumari…