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[MPID Act, S. 2(c) & 2(d)] – Amounts advanced with promise of return and interest qualify as “deposit” accepted by “financial establishment” under the Act. – Maharashtra Protection of Interest of Depositors (in Financial Establishments) Act, 1999 Section 2(c) and Section 2(d) — Deposit and Financial Establishment — Amounts advanced to individuals with promise of repayment with interest constitute a “deposit” under Section 2(c) and the recipients are “financial establishments” under Section 2(d) of the MPID Act, irrespective of the transaction being termed as a “loan” — The nomenclature of the transaction is not determinative; the essential attributes of the transaction are key. Criminal Procedure Code, 1973 (CrPC) — Section 432 — Constitution of India, 1950 — Article 72 & 161— Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) — Section 473 & 477 — Premature release of a prisoner — Rejection of recommendation — Non-speaking order — Order rejecting premature release must provide reasons and reflect due application of mind — Absence of reasons renders the order bald and impossible to ascertain if relevant factors were considered — Violates principles of natural justice and frustrates judicial review. [Central Sales Tax Act, 1956, S. 3] – No State can levy VAT on inter-State sales; taxation power for inter-State trade vests exclusively with the Union. – Constitution of India, 1950 — Article 269 — Taxes on sale or purchase of goods in the course of inter-State trade or commerce — Levied and collected by Union but assigned to States — Parliament’s power to formulate principles for determining when such sale/purchase takes place — State legislature’s power restricted to intra-State sales. Civil Procedure Code, 1908 (CPC) — Order 15 Rule 5 — Striking off defence for non-deposit of rent — This is a drastic consequence and the power to strike off a defence is not to be exercised mechanically — The court must consider whether there has been substantial compliance and whether the default is wilful or contumacious. [ Landlord and Tenant — Eviction Suit — Pleading and Proof Satisfied — In this case, the plaint contained material facts of co-landlord status and eviction grounds — Evidence, including affidavits and documents like share certificates, was provided to support these pleaded facts, fulfilling both pleading and proof requirements.

Union of India to evolve a mechanism to ensure that whenever conflicting stands are taken by different departments, they should be resolved at the governmental level itself. direct the Registry to furnish a copy of this judgment to the learned Attorney General for India to use his good offices and do the needful.

SUPREME COURT OF INDIA DIVISION BENCH CENTRAL WAREHOUSING CORPORATION — Appellant Vs. ADANI PORTS SPECIAL ECONOMIC ZONE LIMITED (APSEZL) AND OTHERS — Respondent ( Before : B.R. Gavai and C.T.…

Abetment of suicide – Cruelty – Conviction of the appellants is solely based on the oral evidence of mother and sister of the deceased, who are interested witnesses – Complaint against the appellants was filed after 3 weeks of the death of the deceased -deceased was also undergoing treatment for depression -Appeal allowed

SUPREME COURT OF INDIA DIVISION BENCH MARIANO ANTO BRUNO AND ANOTHER — Appellant Vs. THE INSPECTOR OF POLICE — Respondent ( Before : M. R. Shah and Krishna Murari, JJ.…

HELD a chiller machine is attempting to masquerade as a heat pump, to gain concessional tariff benefits – Conclusion therefore is inevitable that the MVAC machine must not be categorized as a Heat Pump – falls in Sub-heading 8418.10 of the Central Excise Tariff Act, 1985, in the category of refrigerating equipment.

SUPREME COURT OF INDIA DIVISION BENCH M/S THERMAX LTD. THROUGH ITS DIRECTOR — Appellant Vs. COMMISSIONER OF CENTRAL EXCISE, PUNE-1 — Respondent ( Before : K.M. Joseph and Hrishikesh Roy,…

U/S 56 r w S 15 of the N I Act, 1881, an endorsement may be made by recording the part-payment of the debt in the cheque or in a note appended to the cheque – If the unendorsed cheque is dishonoured on presentation, the offence u/ S 138 would not be attracted since the cheque does not represent a legally enforceable debt at the time of encashment.

SUPREME COURT OF INDIA DIVISION BENCH DASHRATHBHAI TRIKAMBHAI PATEL — Appellant Vs. HITESH MAHENDRABHAI PATEL AND ANOTHER — Respondent ( Before : Dr. Dhananjaya Y. Chandrachud and Hima Kohli, JJ.…

(i) Whether Section 340 of the Code of Criminal Procedure, 1973 mandates a preliminary inquiry and an opportunity of hearing to the would-be accused before a complaint is made under Section 195 of the Code by a Court? (ii) what is the scope and ambit of such preliminary inquiry?” First Question answer NEGATIVE second question resolved in (2005) 4 SCC 370

SUPREME COURT OF INDIA Before: Sanjay Kishan Kaul, Abhay S. Oka & Vikram Nath, JJ. Criminal Appeal No. 335 of 2020 Decided on: 15.09.2022 The State of Punjab – Appellant…

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