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Protection of Children from Sexual Offences Act, 2012 — Section 4 — Section 376 (3) IPC — Rape — Conviction upheld — Evidence of victim’s mother and medical evidence — Reliability of victim’s mother’s testimony confirmed despite lengthy cross-examination, finding it natural and trustworthy and corroborated by other witnesses and medical evidence — Medical evidence, though partially presented by defense, conclusively supported sexual assault, citing perineal tear and abrasions around anus Hindu Succession Act, 1956 — Section 6 (as amended by Amendment Act, 2005) — Retrospective application — Validity of pre-amendment sale deeds — The prohibition contained in the amended Section 6 of the Hindu Succession Act, 1956, does not affect registered sale deeds executed prior to December 20, 2004 (date of introduction of the amending provision) — This principle aligns with the judgment in Vineeta Sharma v. Rakesh Sharma, (2020) 9 SCC 1. Judicial Process — Misuse of process — Challenging bail conditions previously offered voluntarily — Accused offering substantial deposits to secure bail and subsequently challenging the onerous nature of conditions or the counsel’s authority to make such offers — This practice is condemned for undermining the judicial process and preventing consideration of bail applications on their merits — Such conduct leads to setting aside of bail orders and remittal for fresh consideration. Social Media Posts — Content-Related Offenses — Retaliatory Action — Quashing of Proceedings — While the court made no final determination on the nature of the petitioner’s social media posts, it acknowledged the petitioner’s counsel’s submission that the tweets were ‘retaliatory’ and were made in response to an incident involving a social media influencer. This assertion formed part of the petitioner’s argument for quashing or consolidating the numerous FIRs, suggesting a motive beyond simple offensive content. Legal Profession — Autonomy and Independence — Administration of Justice — Role of Lawyers — Article 19(1)(g) of the Constitution of India — Impact of direct summons to defence counsel by Investigating Agencies on the autonomy of the legal profession and the independence of the administration of justice — Need for judicial oversight.

Sentence Order :: “Three Contemnors have no iota of Remorse & want to virtually hold Judiciary to Ransom”: SC sentences 3 lawyers to 3 Months Simple Imprisonment. Held “Keeping in view the COVID-19 pandemic and the lockdown conditions we direct that this sentence shall come into force after 16 weeks from today when the contemnors should surrender before the Secretary General of this Court to undergo the imprisonment.Otherwise, warrants for their arrest shall be issued,”

“Three Contemnors have no iota of Remorse & want to virtually hold Judiciary to Ransom”: SC sentences 3 lawyers to 3 Months Imprisonment The Court has sentenced Vijay Kurle, Rashid…

Constitution Bench : SARFEASI Act Applicable To Cooperative Banks : SC  HELD “The co­operative banks under the State legislation and multi­ State co­operative banks are ‘banks’ under section 2(1)(c) of Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002”, 2003 notification issued under the Banking Regulation Act 1949 by which co­operative bank was brought within the class of banks entitled to seek recourse to the provisions of the SARFAESI Act, VALID. Decided/May 05, 2020

SARFEASI Act Applicable To Cooperative Banks : SC  LIVELAW NEWS NETWORK 5 May 2020 3:58 PM The Supreme Court has held that the Secularization and Reconstruction of Financial Assets and Enforcement…

Central Excise Act, 1944 – Sections 17 and 38A – Central Excise Rules, 1944 – Rule 25 – First Schedule to the Central Excise Tariff Act, 1985 – Chapters 57 and 87 – Tariff entry – Whether “car matting” would come within Chapter 57 of the First Schedule to the Central Excise Tariff Act, 1985 under the heading “Carpets and Other Textile Floor Coverings” or they would be classified under Chapter 87 thereof, which relates to “Vehicles other than Railway or Tramway Rolling-Stock and Parts and Accessories Thereof” Held:- Subject-goods come under the chapter-heading 570390.90, There is no necessity to import the “common parlance” test or any other similar device of construction for identifying the position of these goods against the relevant tariff entries – Appeal dismissed

  SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF CENTRAL EXCISE, DELHI-III — Appellant Vs. M/S. UNI PRODUCTS INDIA LIMITED — Respondent ( Before : Deepak Gupta and Aniruddha Bose,…

Tax Authorities Can’t Give Their Own Interpretations To Legislative Provisions On Perception Of Trade Practices : SC HELD There is no concept of ‘constructive delivery’ of goods under the Central Sales Tax Act, 1956, and inter-state movement of goods will terminate only when physical delivery is taken.

  SUPREME COURT OF INDIA DIVISION BENCH COMMERCIAL TAXES OFFICER — Appellant Vs. M/S. BOMBAY MACHINERY STORE — Respondent ( Before : Deepak Gupta and Aniruddha Bose, JJ. ) Civil…

Income Tax Act, 1961 – Section 194E – Payments made to the Non-Resident Sports Associations in the present case represented their income which accrued or arose or was deemed to have accrued or arisen in India. Consequently, the Appellant was liable to deduct Tax at Source in terms of Section 194E of the Act. Decided on : 29-04-2020

  SUPREME COURT OF INDIA DIVISION BENCH PILCOM — Appellant Vs. C.I.T. WEST BENGAL-VII — Respondent ( Before : Uday Umesh Lalit and Vineet Saran, JJ. ) Civil Appeal No.…

Service Matters

Payment of Gratuity Act, 1972 – Sections 4(2), 4(3), 4(5) and 7 – Calculation of amount of gratuity – In case of such an employee the gratuity has to be calculated in accordance with the provisions of the Act and while so calculating, not only the basic principle available in Section 4(2) as to how the gratuity is to be calculated must be applied but also the ceiling which is part of Section 4(3) must also apply . Decided on : 29-04-2020

  SUPREME COURT OF INDIA DIVISION BENCH BCH ELECTRIC LIMITED — Appellant Vs. PRADEEP MEHRA — Respondent ( Before : Uday Umesh Lalit and Sanjiv Khanna, JJ. ) Civil Appeal…

Protection of Women from Domestic Violence Act, 2005 – Section 12 – Right of residence – Alternative accommodation – Under the Protection of Women from Domestic Violence Act, 2005 the appellant would certainly be entitled to a shared residence being her matrimonial home or in lieu thereof her husband to provide her with a suitable reasonable accommodation in accordance with law -Decided on : 29-04-2020

  SUPREME COURT OF INDIA FULL BENCH NEELAM GUPTA — Appellant Vs. MAHIPAL SHARAN GUPTA AND ANOTHER — Respondent ( Before : Uday Umesh Lalit, Indu Malhotra and Krishna Murari,…

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