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Motor Vehicles Act, 1988 — Section 166 — Claim Petition for death of bachelor — Selection of Multiplier — Multiplier to be determined based on age of deceased and not age of dependents/parents — Deceased was 33 years old at the time of accident — Correct multiplier applicable according to standardized matrix in Sarla Verma and Pranay Sethi is 16 — Argument of insurer that multiplier should correspond to age of parents rejected — MACT and High Court rightly applied multiplier of 16. 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.

There is no application of mind at all by the High Court on merits of the order passed by the Tribunal – It can be seen that the High Court has failed to exercise its jurisdiction vested in it while exercising the powers under Article 226/227 of the Constitution of India – Matter remand to High Court for deciding the writ petition afresh in accordance with law.

SUPREME COURT OF INDIA DIVISION BENCH STATE OF UTTARAKHAND AND ANOTHER — Appellant Vs. MAYAN PAL SINGH VERMA — Respondent ( Before : M. R. Shah and B.V. Nagarathna, JJ.…

Arbitration and Conciliation Act, 1996 – Section 34 – Micro, Small and Medium Enterprise Development Act, 2006 – Section 19 – While challenge to award under section 34 of the Arbitration Act, 1996 – Pre-deposit of 75% of the awarded amount under section 19 of the MSMED Act, 2006 is a mandatory requirement.

SUPREME COURT OF INDIA DIVISION BENCH M/S TIRUPATI STEELS — Appellant Vs. M/S SHUBH INDUSTRIAL COMPONENT AND ANOTHER — Respondent ( Before : M. R. Shah and B.V. Nagarathna, JJ.…

Land Acquisition Act, 1894 – Section 18 – Maharashtra Industrial Development Act, 1961 – Sections 32(2) and 34 – Acquisition of land – Enhancement of compensation – Future use of the acquired land cannot be the main criteria to determine the compensation for the lands acquired

SUPREME COURT OF INDIA DIVISION BENCH RAMRAO SHANKAR TAPASE — Appellant Vs. MAHARASHTRA INDUSTRIAL DEVELOPMENT CORPN. AND OTHERS — Respondent ( Before : M.R. Shah and B.V. Nagarathna, JJ. )…

Service Matters

Service Law – Public servant – Removal to compulsory retirement – Corrupt charges – – Fraud by way of fraudulent withdrawal in 85 RD accounts and by way of non-credit of deposits in 71 RD accounts and defrauded a sum of Rs.16,59,065 – Mere deposit of defrauded amount no lenient view – Dismissal converted compulsory retirement

SUPREME COURT OF INDIA DIVISION BENCH UNION OF INDIA AND OTHERS — Appellant Vs. M. DURAISAMY — Respondent ( Before : M.R. Shah and B.V. Nagarathna, JJ. ) Civil Appeal…

What is required to be considered is what was under challenge before the Tribunal as well as the High Court – and not the subsequent reduction of penalty by the CIT(A) – Therefore, it cannot be said that the appeal before the High Court at the instance of the Revenue challenging the order passed by the ITAT was not maintainable in view of CBDT circular.

SUPREME COURT OF INDIA DIVISION BENCH LATE SHRI GYAN CHAND JAIN THROUGH LR — Appellant Vs. COMMISSIONER OF INCOME TAX-I — Respondent ( Before : M.R. Shah and B.V. Nagarathna,…

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