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Motor Vehicles Act, 1988 — Compensation for Death of a Child — Calculation of Compensation — Deceased 14-year-old schoolboy — Principles adopted for calculating compensation for death of child — Notional monthly income adopted based on Minimum Wages Act, 1948 for a Class B city (Rs. 5400/- per month) — Addition of 40% for future prospects — Multiplier of 15 adopted based on Reshma Kumari v. Madan Mohan — Deduction of one-half for personal expenses — Statutory heads of compensation (loss of estate, funeral expenses) awarded at Rs. 15,000/- each — Loss of filial consortium awarded at Rs. 40,000/- per parent — Compensation for pain and suffering of the deceased child, who died a day after the accident, awarded at Rs. 25,000/- to inure to the benefit of legal heirs — Total compensation enhanced to Rs. 8,65,400/- with interest at 7.5% per annum. (Paras 7, 8, 9) Motor Vehicles Act, 1988 — Compensation — Assessment of income of deceased — Standard of proof — Where claimants assert a high monthly income (Rs. 95,000/-) for the deceased (a transport contractor owning two trucks), which exceeds the taxable limit, failure to produce Income Tax Returns (ITR) is highly relevant and undermines the claim — The contention that high EMI payments (approx. Rs. 42,500/-) imply double the income is an unfounded assumption, amounting to mere surmises and conjectures. (Paras 3, 6) Hindu Marriage Act, 1955 — Sections 13(1)(i-a) and 13(1)(i-b) — Divorce — Desertion and Cruelty — Irretrievable Breakdown of Marriage — Where parties have been living separately for a long period (24 years in this case) without any prospect of reconciliation, this long period of separation amounts to mental cruelty to both parties, justifying dissolution of marriage — The marriage is deemed to have broken down irretrievably — Fact that spouses hold strongly views and refuse to accommodate each other also constitutes cruelty. (Paras 20, 21, 23, 24, 25, 26, 33, 34) Income Tax Act, 1961 — Sections 37(1), 44C — Deduction of Head Office Expenditure in case of Non-Residents — Interpretation of Section 44C and ‘Head Office Expenditure’ — Distinction between ‘Common’ and ‘Exclusive’ Expenditure — Section 44C, being a special provision with a non-obstante clause, governs the quantum of allowable deduction for any expenditure incurred by a non-resident assessee that qualifies as ‘head office expenditure’ — The definition of ‘head office expenditure’ in the Explanation to Section 44C does not distinguish between common expenditure (shared among branches) and exclusive expenditure (incurred solely for Indian branches) — The term ‘attributable to’ in Section 44C(c) is broad enough to include both common and exclusive head office expenditure; exclusivity is a form of strong attribution — Therefore, Section 44C applies to head office expenditure regardless of whether it is common or exclusive, subjecting the deduction to the statutory ceiling. (Paras 2, 26, 43-45, 47-49, 59-63, 71, 86, 88)

West Bengal Government Premises (Tenancy Regulation) Act, 1976 – Section 2(a) and 2(c) – Eviction proceedings – HELD Lease was in respect of three plots of land which did not contain any building and these plots of land do not satisfy the requirements of definition of “Government premises” within the meaning of Section 2(a) read with Section 2(c) of the Act. – Eviction proceedings initiated by the Corporation against respondent No.1 under the Act was without jurisdiction.

  SUPREME COURT OF INDIA DIVISION BENCH WEST BENGAL SMALL INDUSTRIES DEVELOPMENT CORPORATION LTD. &ORS. — Appellant Vs. M/S. SONA PROMOTERS PVT. LTD. &ORS. — Respondent ( Before : S.…

Management of recognised Non­ Government Madrasahs (Aided and Unaided) Rules, 2002 – Rule 8 – Appointment of Administrator – Managing Committees of the Madrasahs failed to initiate the process of election for reconstitution of the Committee within the prescribed period – No reason to interfere with the orders of the single judge of the High Court

  SUPREME COURT OF INDIA FULL BENCH THE MANAGING COMMITTEE, BHERAMARI A.M. HIGH MADRASAH & ANR. — Appellant Vs. THE STATE OF WEST BENGAL & ORS. — Respondent ( Before…

Mumbai Municipal Corporation Act, 1888 – Section 44 – Constitution of India, 1950 – Article 285 – Property tax – Liability -HELD This Court allow these appeals set aside the judgment of the High Court and held that the appellant is exempted and not liable to pay property tax under 1888 Act. However, the appellant is liable to pay services charges for the services rendered by the Corporation and it shall be open for the respondents to conduct an enquiry in accordance with provision of Section 144 of 1888

  SUPREME COURT OF INDIA DIVISION BENCH FOOD CORPORATION OF INDIA — Appellant Vs. BRIHANMUMBAI MAHANAGAR PALIKA AND OTHERS — Respondent ( Before : Ashok Bhushan And M.R. Shah, JJ.…

Evidence Act, 1872 – Section 8 – Constitution of India, 1950 – Article 226 – Additional evidence – HELD any event subsequent to the passing of the said order cannot be a consideration for this Court to test the legality of the said order” may be generally correct but there can be exception if the above statement is treated as statement of law. In a writ petition under Article 226 subsequent events can be taken note of for varied purposes.

  SUPREME COURT OF INDIA DIVISION BENCH RAM CHANDRA PRASAD SINGH — Appellant Vs. SHARAD YADAV — Respondent ( Before : Ashok Bhushan And M.R. Shah, JJ. ) Civil Appeal…

Karnataka Extension of Consequential Seniority to Government Servants Promoted on the Basis of Reservations (to the Posts in the Civil Services of the State) Act 2018 – Constitutional validity HELD The present MAs are, in effect, a substantive challenge to the actions of the State government in implementing the Reservation Act 2018 through the GO dated 15 May 2019 and the circular dated 24 June 2019. If the applicants are aggrieved by the steps which have been taken by the State government, it is open to them to pursue a substantive remedy for challenging the steps taken by the State government in independent proceedings

  SUPREME COURT OF INDIA DIVISION BENCH B K PAVITHRA AND ORS. — Appellant Vs. UNION OF INDIA AND ORS. — Respondent ( Before : Uday Umesh Lalit and Dr.…

Succession Act, 1925 – Sections 63, 69 – Evidence Act, 1872 – Section 65(c) – Will – It is the overall assessment of the Court on the basis of the unusual features appearing in the Will or the unnatural circumstances surrounding its execution, that justifies a close scrutiny of the same before it can be accepted.

  SUPREME COURT OF INDIA DIVISION BENCH DHANPAT — Appellant Vs. SHEO RAM (DECEASED) THROUGH LRS. & ORS. — Respondent ( Before : L. Nageswara Rao And Hemant Gupta, JJ.…

Land Acquisition Act, 1894 – Sections 4, 48(1) and 30 – Transfer of Property Act, 1882 – Sections 111 and 106 – Limitation Act, 1963 – Articles 65, 66 and 67 – Suit for possession – Limitation – HELD Appellants-plaintiffs have claimed possession from the defendant alleging him to be the tenant and that he had not handed over the leased property after determination of the lease – Therefore, such suit would fall within Article 67 of the Limitation Act.

  SUPREME COURT OF INDIA DIVISION BENCH NAND RAM (D) THROUGH LRS. & ORS. — Appellant Vs. JAGDISH PRASAD (D) THROUGH LRS. — Respondent ( Before : L. Nageswara Rao…

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