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Central Civil Services (Revised Pay) Rules, 2008; Seventh Central Pay Commission Recommendations — Non-Functional Upgradation (NFU) to Level 9 — Recommendation 7.4.13 (iv) (b) — Eligibility criteria — Completion of four years in Level 8 on seniority-cum-suitability basis — Interpretation of — Held, denial of NFU on the ground that Junior Engineers did not enter service at Grade Pay of Rs — 4,800/- amounts to adding an additional condition not contemplated by the recommendation. Foreign Exchange Management Act, 1999 (FEMA) — Section 37A — Seizure of assets — Adjudication proceedings are independent of seizure proceedings — The order of the Competent Authority confirming seizure of equivalent assets continues until the disposal of adjudication proceedings — The Adjudicating Authority then passes appropriate directions regarding further action on the seizure — However, this does not apply to a situation where seizure has not been confirmed. Arbitration and Conciliation Act, 1996 — Section 11 — Appointment of Arbitrator — Scope of jurisdiction under Section 11 is confined to existence of an arbitration agreement — Issue of res judicata not considered at Section 11 stage — Principles of Order 23 Rule 1 of CPC apply to proceedings under Section 11 — A fresh application under Section 11 is not maintainable if the earlier application was withdrawn without liberty to file a fresh one. Criminal Procedure Code, 1973 (CrPC) — Section 197(1) — Requirement of sanction for prosecution of public servants — Protection under Section 197(1) applies only to public servants who are not removable from office except by or with the sanction of the government — Subordinate police officers not falling under this category are not entitled to the benefit of this protection, even if the alleged offence was committed while acting or purporting to act in the discharge of official duty. Service Law — Dismissal from Service — Disciplinary Proceedings — Violation of Natural Justice — Requirement of Oral Enquiry — Employer’s Burden of Proof — The Apex Court held that unless the charged employee clearly admits guilt, a disciplinary enquiry must be held — The employer must first present evidence and witnesses, allowing the employee to cross-examine — Only then should the employee be given an opportunity to present their defense — The Court emphasized that relying solely on documents without examining witnesses or making them available for cross-examination when charges are denied, vitiates the enquiry.

Order XXIII Rule 3A CPC: Bar To File Separate Suit Challenging Compromise Decree Applies To Stranger Also: SC HELD Order XXIII Rule 3A CPC: Bar To File Separate Suit Challenging Compromise Decree Applies To Stranger Also: SC HELD Rule 3A of Order 23 CPC put a specific bar that no suit shall lie to set aside a decree on the ground that the compromise on which the decree is based was not lawful. D/ MAY 06, 2020

Order XXIII Rule 3A CPC: Bar To File Separate Suit Challenging Compromise Decree Applies To Stranger Also: SC [Read Judgment] Ashok Kini 6 May 2020 5:54 PM The Supreme Court…

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…

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