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Motor Vehicles Act, 1988 — Sections 165, 166 — Death allegedly caused by murder inside a motor vehicle — Claim for compensation — Requirement of causal link between death and “use” of motor vehicle — Held, mere presence of a motor vehicle in the chain of circumstances leading to death does not attract liability under MVA — Some nexus between the vehicle and the death must be established. Maharashtra Housing and Area Development Act, 1976 — Section 2(25) — “Occupier” — Scope of definition — The MHAD Act defines only “occupier,” which includes any person liable to pay rent, an owner in occupation, a rent-free tenant, a licensee, or one liable to pay damages for use and occupation — Occupancy is not a statutory tenancy dependent on the owner’s will, and even a person in possession without formal rent liability may claim occupancy status for reallotment purposes. Stamp Act, 1899 — Section 26, proviso — Mining lease — Stamp duty on instrument with indeterminate value — Determinant of stamp duty — Where value of subject-matter is indeterminate at execution, proviso to S.26 specifically governs mining leases, directing that estimated royalty or value of share, as estimated by the Collector where State is lessor, suffices for stamp duty purposes — Proviso held not inconsistent with main provision — actual value of mining lease is ascertainable only once mining operations commence Service Law — Modified Assured Career Progression Scheme (MACPS) — Grade Pay convergence — Effect on promotions within cadre — Convergence of Grade Pay pursuant to Sixth Central Pay Commission does not obliterate separate identity of promotional posts within a cadre — Promotions carry promotional increments, enhanced running-duty allowances and post-specific benefits, remaining financially meaningful notwithstanding constancy of Grade Pay. Multiple FIRs across States cannot be quashed or clubbed under Article 32 where they relate to distinct transactions, victims, and offences despite similar modus operandi. A. Cyber Fraud — Multiple FIRs across States — Clubbing declined — Clubbing/consolidation of FIRs registered in different States was declined where each FIR was lodged by a different complainant induced to part with money on separate occasions, with distinct victims, amounts and transactions, notwithstanding a common bank account and similar modus operandi; clubbing at a nascent investigation stage involving complex cyber-forensic tracing would impede fair investigation and cause hardship to complainants.

Madhya Pradesh Value Added Tax Act, 2002 – Sections 14 and 46(1) – Rebate of Input tax – High Court ought not to have entertained the writ petition under Article 226 of the Constitution of India challenging the Assessment Order denying the Input rebate against which a statutory appeal would be available under Section 46(1) of the MP VAT Act, 2002.

SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF MADHYA PRADESH AND ANOTHER — Appellant Vs. M/S COMMERCIAL ENGINEERS AND BODY BUILDING COMPANY LIMITED — Respondent ( Before : M.R.…

Kerala Co-operative Societies Act, 1969 – Section 40(1)(a) – Exemption from certain taxes, fees and duties – a member of the society executing the document in his own capacity or in the capacity of a Guardian or a minor shall not be entitled to the benefit of remission of stamp duty.

SUPREME COURT OF INDIA DIVISION BENCH KERALA LAND REFORMS & DEVELOPMENT CO-OPERATIVE SOCIETY LIMITED — Appellant Vs. THE DISTRICT REGISTRAR (GENERAL) AND ANOTHER — Respondent ( Before : M.R. Shah…

Land Acquisition Act, 1894 – Ss 11A & 17(3A) – possession is taken after tendering and paying eighty per centum, though there is need to pass an award and requirement is to pay the balance within a reasonable time, the rigour of Section 11A of Act, 1894 will not apply – Acquisition shall not lapse

SUPREME COURT OF INDIA FULL BENCH M/S DELHI AIRTECH SERVICES PVT. LTD AND ANOTHER — Appellant Vs. STATE OF U.P AND ANOTHER — Respondent ( Before : S. Abdul Nazeer,…

Section 36(1)(va) and Section 43B of the Income Tax Act, 1961 – HELD it is an essential condition to claim deduction that such amounts are deducted from employees income regarding ESI PF etc deposited on or before the due date. under Section 43B or anything contained in that provision would not absolve the assessee from its liability to deposit the employee’s contribution on or before the due date as a condition for deduction.

SUPREME COURT OF INDIA FULL BENCH CHECKMATE SERVICES P. LIMITED — Appellant Vs. COMMISSIONER OF INCOME TAX-1 — Respondent ( Before : Uday Umesh Lalit, CJI, S. Ravindra Bhat and…

Whether a stock broker has to obtain a certificate of registration from SEBI for each of the stock exchanges where he operates or whether a single certificate of registration from SEBI is sufficient – contention repelled – HELD the applicant was to be admitted as member of different stock exchanges as per their own bye-laws, rules and regulations

SUPREME COURT OF INDIA DIVISION BENCH SECURITIES AND EXCHANGE BOARD OF INDIA — Appellant Vs. NATIONAL STOCK EXCHANGE MEMBERS ASSOCIATION AND ANOTHER — Respondent ( Before : Ajay Rastogi and…

Hijab Ban case – Per Mr. Sudhanshu Dhulia, J If girl wants to wear hijab, even inside her class room, she cannot be stopped, if it is worn as a matter of her choice, as it may be the only way her conservative family will permit her to go to school, and in those cases, her hijab is her ticket to education – Per Mr. Hemant Gupta, J State is within its jurisdiction to direct that the apparent symbols of religious beliefs cannot be carried to school maintained by the State from the State funds – Thus, the practice of wearing hijab could be restricted by the State in terms of the Government Order.

SUPREME COURT OF INDIA DIVISION BENCH AISHAT SHIFA — Appellant Vs. THE STATE OF KARNATAKA AND OTHERS — Respondent ( Before : Hemant Gupta and Sudhanshu Dhulia, JJ. ) Civil…

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