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Civil Procedure Code, 1908 — Order 7 Rule 11 — Rejection of plaint — Abuse of process — Family arrangement (KBPP) and Conciliation Award — Allegations of undue influence, coercion, misrepresentation, and fabrication — Grounds for challenge were distinct for KBPP and Award — Lower courts erred in rejecting plaint by treating documents as one Conciliation Award and dismissing allegations of fraud due to admitted execution of KBPP — Allegations of coercion need not be limited to life threat and can arise from subservience — Rejection of plaint was erroneous as prima facie cause of action disclosed, suit not vexatious or abuse of process. Bharatiya Nyaya Sanhita, 2023 — Section 108, 80, 103, 85 — Dowry Prohibition Act, 1961 — Sections 3, 4 — Offences — Abetment to suicide, Dowry death, Murder — Allegations of extra-marital relationship, demand of money/dowry — Deceased died of poisoning/injection — Autopsy findings — Prosecution case not strong at bail stage. Industrial Disputes Act, 1947 — Section 33(1) — Requirement for employer to seek permission before altering service conditions or stopping work of workmen during pendency of dispute — Failure to do so constitutes a breach of the Act. Industrial Disputes Act, 1947 — Sections 10(1), 12 — Reference of industrial dispute — Apprehended dispute — Appropriate Government’s power to refer — The appropriate Government has the power to refer an industrial dispute for adjudication if it is of the opinion that such dispute exists or is apprehended. The initiation of conciliation proceedings under Section 12 does not statutorily require a prior demand notice to the employer as a pre-condition to approaching the Conciliation Officer. The management’s argument that a prior demand notice is essential, based on certain previous judgments, fails as it ignores the provision for referring an apprehended dispute, which can be invoked to prevent industrial unrest Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) — Section 175(4) — Complaints against public servants alleged to have committed offenses in discharge of official duties — Interpretation — This provision is not a standalone provision, nor is it a proviso to Section 175(3) — It must be read in harmony with Section 175(3), with Section 175(4) forming an extension of Section 175(3) — The power to order investigation under Section 175(3) is conferred upon a judicial magistrate, while Section 175(4) also confers such power but prescribes a special procedure for complaints against public servants — The expression “complaint” in Section 175(4) does not encompass oral complaints and must be understood in the context of a written complaint supported by an affidavit, as required by Section 175(3) — This interpretation ensures that the procedural safeguard of an affidavit, mandated by Priyanka Srivastava v. State of U.P., is not undermined even when dealing with public servants — The intention is to provide a two-tier protection: first, at the threshold stage under Section 175(4) with additional safeguards, and second, at the post-investigation stage under Section 218(1) regarding previous sanction. (Paras 26, 31, 37.1, 37.2, 37.4, 37.5, 37.6, 37.8, 38, 39, 40, 42, 43, 44)

Advance Tax Ruling System – Aim of any properly framed advance ruling system ought to be a dialogue between taxpayers and revenue authorities to fulfil the mutually beneficial purpose for taxpayers and revenue authorities HELD Swedish model and the New Zealand system may be a possible way forward.

  SUPREME COURT OF INDIA DIVISION BENCH NATIONAL CO-OPERATIVE DEVELOPMENT CORPORATION — Appellant Vs. COMMISSIONER OF INCOME TAX, DELHI-V — Respondent ( Before : Sanjay Kishan Kaul and Indu Malhotra,…

Prevention of Corruption Act, 1988 – IPC , 1860 – Evidence Act, 1872 – Ss 165 – Constitution of India, Art 14 – Corruption Charges – Punishment of dismissal was disproportionate to the allegation of corruption, is without merit – It is a settled legal proposition that the Disciplinary Authority has wide discretion in imposing punishment for a proved delinquency, subject to principles of proportionality and fair play

  SUPREME COURT OF INDIA FULL BENCH PRAVIN KUMAR — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : N.V. Ramana, S. Abdul Nazeer and Surya Kant,…

N D P S Act, 1985 – Ss 20(b)(ii)(B) & 50 – Possession 20 kg – Ganja from the motor cycle – NDPS Trial is not vitiated merely because ownership of Vehicle from which Contraband was seized is not established – It is enough to establish and prove that the contraband articles were found from the accused from the vehicle purchased by the accused

  SUPREME COURT OF INDIA FULL BENCH RIZWAN KHAN — Appellant Vs. THE STATE OF CHHATTISGARH — Respondent ( Before : Ashok Bhushan, R. Subhash Reddy and M.R. Shah, JJ.…

Service Matters

Road Transport Corporation Act, 1950 – S 45 – Rajasthan State Road Transport Corporation Employees Corporation Pension Regulations, 1989 – Regulations 3, 3(1), 3(k) and 43 – Rejection of pension – HELD Merely because the respondent had withdrawn the entire CPF amount prior to his absorption would not make any difference because the CPF account was closed by the Board on the employee’s absorption – Appeal dismissed.

  SUPREME COURT OF INDIA DIVISION BENCH RAJASTHAN STATE ROAD TRANSPORT CORPORATION AND OTHERS — Appellant Vs. GOVERDHAN LAL SONI AND ANOTHER — Respondent ( Before : Ashok Bhushan and…

Wealth-Tax Act, 1957 – Sections 21AA and 167A – Club Rules – Rule 35 – Liability to pay Wealth Tax – Section 21AA does not enlarge the field of tax payers but only plugs evasion -applying the ratio of CWT v. Trustees of H.E.H. Nizam’s Family 108 ITR 555 (1977), HELD club members fixed body as on the date of liquidation. Appeal allowed.

  SUPREME COURT OF INDIA FULL BENCH M/S BANGALORE CLUB — Appellant Vs. THE COMMISSIONER OF WEALTH TAX AND ANOTHER — RespondentS ( Before : R. F. Nariman, Navin Sinha…

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