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Environment Law — Environmental Clearance — Prior clearance — Mandatory character — Prior environmental clearance under EIA Notification, 2006 is mandatory, being founded on the precautionary principle and couched in imperative terms — Word “prior” and the graded four-stage screening, scoping, public consultation and appraisal process render an anterior assessment the sine qua non of the clearance regime — Decriminalisation of contraventions under Jan Vishwas (Amendment of Provisions) Act, 2023 does not alter this mandatory character. Bharatiya Nagarik Suraksha Sanhita, 2023 — Section 415 — Appeal — Maintainability — Conviction recorded for first time by appellate court reversing acquittal — An appeal under Section 374 CrPC (Section 415 BNSS) is not maintainable against a judgment of conviction recorded by a Sessions Court while exercising appellate jurisdiction and reversing an order of acquittal passed by the Trial Court — No such second appeal is contemplated under CrPC or BNSS — The only remedy available is revision under Section 397 r/w 401 CrPC (Section 438 r/w 442 BNSS) Income Tax Act, 1961 — Section 44B — “Carriage” of passengers — Meaning and scope of — Cruise operations by non-resident shipping entity — Held, the word “carriage” under Section 44B cannot be restrictively construed to mean movement only from Port A to Port B. A round-trip cruise voyage, where passengers have the option to disembark at intermediate ports without compulsion to return to the originating port, constitutes carriage of passengers within the meaning of Section 44B. Provision of incidental on-board entertainment and hospitality does not alter the essential character of the activity as carriage of passengers. Criminal Procedure Code, 1973 (CrPC) — Section 482 — Quashing of FIR — Scope of inquiry — Mini-trial impermissible — At the stage of considering quashing of an FIR, the Court’s inquiry is confined to whether the allegations, taken at face value, prima facie disclose commission of a cognizable offence — Court cannot conduct a “mini-trial” by sifting evidence, assessing probabilities, or evaluating witness credibility — High Court exceeding these limits by examining trap proceedings, absence of personal recovery, and departmental enquiry findings, held impermissible. Succession Act, 1925 — Sections 33, 35 and 38 — Hindu/Christian Succession — Applicability of S. 33 confined to property owned by deceased male; erroneous application by High Court set aside — Where property was purchased and registered in the joint names of two wives, the same is owned by them and not by the husband, notwithstanding that he provided the consideration — Section 33, which governs devolution on intestacy of a male’s property between his widow and lineal descendants, is not attracted to property never vested in the husband’s name — High Court’s application of S. 33 to the entirety of the suit property held misconceived.

Gift Deed Property – Deficiency in stamp duty on deed – Penalty – Facility to deposit the penalty by post dated cheques cannot be approved and the appellant being subsequent purchaser was liable to deposit the amount of penalty which was outstanding against the property and which was subject matter of the gift deed.

  SUPREME COURT OF INDIA FULL BENCH M/S. MSD REAL ESTATE LLP — Appellant Vs. THE COLLECTOR OF STAMPS AND ANOTHER — Respondent ( Before : Ashok Bhushan, R. Subhash…

IMP : The deceased aged 21 years, a 3rd year student at the National Law University Jodhpur, was the only son of the petitioner. Court set aside the closure report and direct a de novo investigation by a fresh team of investigators to be headed by a senior police officer of the State consisting of efficient personnel well conversant with use of modern investigation technology

  SUPREME COURT OF INDIA FULL BENCH NEETU KUMAR NAGAICH — Appellant Vs. THE STATE OF RAJASTHAN AND OTHERS — Respondent ( Before : R.F. Nariman, Navin Sinha and Indira…

Arbitration and Conciliation Act, 1996 – Sections 11, 11(6) and 11(12)(a) – HELD the arbitration clause contained in in the main agreement would govern the parties insofar as the present nature of dispute that has been raised by them with regard to the price etc including recovery as against purchase order arbitration clause

  SUPREME COURT OF INDIA FULL BENCH BALASORE ALLOYS LIMITED — Appellant Vs. MEDIMA LLC — Respondent ( Before : S. A. Bobde, CJI. A. S. Bopanna and V. Ramasubramanian,…

“In a criminal matter, where the life and liberty of a person is in question, one right of appeal has always been accepted and appropriate steps must be taken to effectuate that right.” The considerations on account of delay and limitation ought not to negate the right of appeal inhering in an accused

      IN THE SUPREME COURT OF INDIA INHERENT JURISDICTION REVIEW PETITION (CRL.)NO. OF 2020 (Arising out of Review Petition(Crl.)D.No.4235 of 2020) IN CRIMINAL APPEAL NO. 726 OF 2019…

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,…

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