Latest Post

[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.
Service Matters

Termination – Back wages -The High Court in fact set aside the direction of the Tribunal to reinstate by creating a supernumerary post – This is not challenged by Respondent No. 1 – It directed only that the appointment of the Respondent No. 1 be made in the vacancy – Therefore, the claim of Respondent No. 1 for back wages from the date of termination is at any rate clearly untenable.

SUPREME COURT OF INDIA DIVISION BENCH STATE OF ODISHA AND OTHERS — Appellant Vs. KAMALINI KHILAR AND ANOTHER — Respondent ( Before : Uday Umesh Lalit and K.M. Joseph, JJ.…

Income Tax Act, 1961 – Section 80-IA(5) – is limited to determination of quantum of deduction under sub-section (1) of Section 80-IA of the Act by treating ‘eligible business’ as the ‘only source of income’ – Sub-section (5) cannot be pressed into service for reading a limitation of the deduction under sub-section (1) only to ‘business income’.

SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF INCOME TAX-I — Appellant Vs. M/S. RELIANCE ENERGY LIMITED (FORMERLY BSES LIMITED) THROUGH ITS M.D — Respondent ( Before : L. Nageswara…

(IPC) – Section 302 read with 34 – Murder – Common intention – Evidence of injured witnesses cannot be brushed aside without assigning cogent reasons – Evidence of an injured witness must be given due weightage being a stamped witness, thus, his presence cannot be doubted – His statement is generally considered to be very reliable and it is unlikely that he has spared the actual assailant in order to falsely implicate someone else

SUPREME COURT OF INDIA DIVISION BENCH KALABHAI HAMIRBHAI KACHHOT — Appellant Vs. STATE OF GUJARAT — Respondent ( Before : Ashok Bhushan and R. Subhash Reddy, JJ. ) Criminal Appeal…

Service Matters

Implementation of MACPS for civilian employees – Whether the Government of India is justified in implementing the Modified Assured Career Progression Scheme (‘MACPS’) – This Court find force in the submission made by the learned Additional Solicitor General that uniform implementation of MACPS for civilian employees w.e.f. 01.01.2006 would result in large scale recoveries of amounts paid in excess.

SUPREME COURT OF INDIA DIVISION BENCH UNION OF INDIA — Appellant Vs. R.K. SHARMA AND OTHERS — Respondent ( Before : L. Nageswara Rao and Vineet Saran, JJ. ) Civil…

It is needless to point out that in cases of this nature, it is important that courts do not enlarge an accused on bail with a blinkered vision by just taking into account only the parties before them and the incident in question -the courts to recognise the potential threat to the life and liberty of victims/witnesses, if such accused is released on bail.

SUPREME COURT OF INDIA FULL BENCH SUDHA SINGH — Appellant Vs. THE STATE OF UTTAR PRADESH AND ANOTHER — Respondent ( Before : S.A. Bobde, C.J.I, A.S. Bopanna and V.…

IBC, 2016 – Where the interim resolution professional or resolution professional, as the case may be, considers the supply of goods or services critical to protect and preserve the value of the corporate debtor and manage the operations of such corporate debtor as a going concern, then the supply of such goods or services shall not be terminated, suspended or interrupted during the period of moratorium,

SUPREME COURT OF INDIA DIVISION BENCH SANDEEP KHAITAN, RESOLUTION PROFESSIONAL FOR NATIONAL PLYWOOD INDUSTRIES LIMITED — Appellant Vs. JSVM PLYWOOD INDUSTRIES LIMITED AND ANOTHER — Respondent ( Before : Uday…

You missed