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Legal Representatives Can Claim Motor Accident Compensation Even Without Financial Dependency On Deceased Execution Of Unregistered Agreement To Sell Does Not Terminate Subsisting Landlord-Tenant Relationship Nor Entitle Tenant To Section 53A TP Act Protection A. Transfer of Property Act, 1882 — Section 111(e) & (f) — Landlord and Tenant — Determination of lease by express or implied surrender — Execution of agreement to sell by landlord in favour of tenant — Effect on jural relationship — Held, mere execution of an agreement to sell between landlord and tenant does not ipso facto determine the subsisting tenancy — Tenancy is determined only when terms of agreement or unequivocal conduct of parties disclose express or implied surrender — Where agreement to sell contained clause for cancellation and restoration of possession in case loan was not sanctioned, existing possession was referable to tenancy and not to agreement to sell — Landlord-tenant relationship continued to subsist. Appellate Courts Should Not Remand Cases Under Order 41 Rule 23 CPC As A Matter Of Course When Sufficient Evidence Is Available On Record. A. Civil Procedure Code, 1908 (CPC) — Order 41 Rules 23 and 24 — Power of Appellate Court to remand — Remand of case to Trial Court for framing of additional issues and fresh evidence — Permissibility — High Court remitted suit regarding one item of property for framing issues on whether sale deed was sham, limitation, and possession — Held, remand is not to be adopted as a matter of ordinary course and reflects incorrect exercise of discretion when sufficient evidence is available on record — Issues already framed by Trial Court were comprehensive enough to cover core disputes — Appellate Court is fully empowered to decide issues on merits or admit additional evidence if warranted, rather than remitting matter to cause unnecessary delay — Remand set aside and appeals restored to High Court for fresh disposal on merits. Extended Period Of Limitation Under Proviso To Section 11A, Central Excise Act Cannot Be Invoked When Facts Are Known To Department Without Wilful Suppression A. Central Excise Act, 1944 — Section 35L — Maintainability of appeal before Supreme Court — Preliminary objection raised by Department that appeal does not come under Section 35L as issue had no relation to rate of duty or valuation — Held, issue raised regarding extended period of limitation on ground of non-inclusion of certain costs in assessable value has an inextricable link with valuation of goods for purposes of assessment — Issue raised in show cause notice fundamentally dealt with valuation of goods — Supreme Court declined to relegate matter to High Court after almost a decade of pendency — Preliminary objection rejected. Environment Law — Environmental Clearance — Prior clearance — Mandatory character — Prior environmental clearance under EIA Notification, 2006 is mandatory, being founded on the precautionary principle and couched in imperative terms — Word “prior” and the graded four-stage screening, scoping, public consultation and appraisal process render an anterior assessment the sine qua non of the clearance regime — Decriminalisation of contraventions under Jan Vishwas (Amendment of Provisions) Act, 2023 does not alter this mandatory character.

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…

HELD The High Court was justified in exercising its appellate jurisdiction in reversing the order of acquittal as there were certain glaring mistakes, and distorted conclusions in the decision of the Trial Court. The High Court was duty-bound to reverse the decision as there existed very substantial and compelling reasons to do so, failing which it would have caused a grave miscarriage of justice.

SUPREME COURT OF INDIA FULL BENCH ASHOK KUMAR SINGH CHANDEL — Appellant Vs. STATE OF U.P. — Respondent ( Before : Uday Umesh Lalit, CJI., S. Ravindra Bhat and Pamidighantam…

Bombay Riots – Compensation to victims – The houses, places of business and properties of the citizens were destroyed – These are all violations of their rights guaranteed under Article 21 of the Constitution of India – One of the root causes of their suffering was the failure of the State Government to maintain law and order. Therefore, the affected persons had a right to seek compensation from the State Government.

SUPREME COURT OF INDIA FULL BENCH SHAKEEL AHMED — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : Sanjay Kishan Kaul, Abhay S. Oka and Vikram Nath,…

Consumer – Illegal sold of hypothecated vehicle – Compensation – Hypothecated vehicle was detained/seized and thereafter, sold which was found to be illegal, the complainant shall be entitled to the compensation/loss suffered because of not plying of the vehicle seized and sold illegally

SUPREME COURT OF INDIA DIVISION BENCH MAHINDRA AND MAHINDRA FINANCIAL SERVICES LIMITED — Appellant Vs. NIZAMUDDIN — Respondent ( Before : M.R. Shah and M.M. Sundresh, JJ. ) Civil Appeal…

Benefit of Additional licence – Export of processed iron ore – Merely because some others are granted the benefit wrongly, the appellant cannot be permitted to pray for the similar benefits – There cannot be any negative discrimination which may perpetuate the illegality

SUPREME COURT OF INDIA DIVISION BENCH CHOWGULE & COMPANY LIMITED — Appellant Vs. ASSISTANT DIRECTOR GENERAL OF FOREIGN TRADE AND OTHERS — Respondent ( Before : M.R. Shah and Krishna…

Allotment of land – Deputy Collector possess the powers to pass the orders of allotment – High Court has seriously erred in setting aside orders on the ground that the Deputy Collector was not having jurisdiction and therefore order is coram non judice – Matter is remitted to the High Court

SUPREME COURT OF INDIA DIVISION BENCH RAJARAM ABASAHEB DESHMUKH — Appellant Vs. STATE OF MAHARASHTRA AND OTHERS — Respondent ( Before : M.R. Shah and M.M. Sundresh, JJ. ) Civil…

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