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Constitution of India, 1950 — Article 226 — Writ jurisdiction — Maintainability — Inclusion of advocate’s name in IBA “Caution List” — High Court dismissing writ petition on ground that Indian Banks’ Association (IBA) is not “State” under Art. 12 — Held, focus of maintainability has shifted from formal character of respondent body to nature of function performed and effect of impugned action on legally protected rights — Caution List operates as sector-wide adverse accreditation mechanism with public law element, having direct bearing on advocate’s right to practise profession under Art. 19(1)(g) — Writ petition against IBA held maintainable notwithstanding IBA not being “State” — Kishor S. Bhat v. Indian Banks’ Association, 2018 SCC OnLine Bom 2857, distinguished — Andi Mukta Sadguru Shree Muktajee Vandas Swami Suvarna Jayanti Mahotsav Smarak Trust v. V.R. Rudani, (1989) 2 SCC 691; Zee Telefilms Ltd. v. Union of India, (2005) 4 SCC 649; S. Shobha v. Muthoot Finance Ltd., 2025 SCC OnLine SC 177, relied on. Civil Procedure Code, 1908 (CPC) — Section 100 — Second appeal — Scope of interference with concurrent findings on genuineness of a Will — Whether suspicious circumstances surrounding execution of a Will exist, and stand explained, is essentially a question of fact; a second appellate court cannot re-appreciate evidence and substitute its own view merely because another view is possible — Interference is permissible only where the finding is perverse, based on circumstances that are mere “figments of a doubting mind,” or is vitiated by an erroneous placement of onus — High Court exceeded its jurisdiction under S. 100 CPC in reversing well-reasoned concurrent findings of the Trial Court and First Appellate Court discarding the Will. Criminal Procedure Code, 1973 — Sections 209, 244 — Commitment of case exclusively triable by Court of Session — Whether Magistrate is required to record prosecution evidence under Section 244 CrPC before committing such a case, where the complaint is one instituted otherwise than on a police report — Held, no — Section 244 CrPC, which mandates the Magistrate to hear the prosecution and take evidence, occurs in Chapter XIX (Part B — “Cases instituted otherwise than on a police report”) and governs warrant-case trials before a Magistrate; it has no application where the offence (here, under Section 302 IPC) is exclusively triable by the Court of Session, which is governed instead by Section 209 CrPC — Under the scheme of the 1973 Code (unlike the erstwhile 1898 Code, which mandated a full committal inquiry with recording of evidence under Section 207-A), the Magistrate’s role at the pre-commitment stage is confined to ascertaining whether the offence is exclusively triable by the Sessions Court, and no evidence need be taken or evaluated by the Magistrate at that stage — Requiring witnesses to depose twice, once before the Magistrate and again before the Sessions Court, would serve no purpose and is not the mandate of law — High Court’s contrary view, requiring compliance with Section 244 CrPC even in a Sessions-triable case, proceeds on an erroneous reading of law and is unsustainable. Motor Vehicles Act, 1988 — Sections166, 168 — Compensation — Assessment of annual income of a self-employed deceased (wholesale grocery business) — Two ITRs filed after the death of the deceased excluded by the High Court altogether from the assessment of income — Held, following the principles in Rashmirekha Tripathy and Anr. v. The Branch Manager (Legal Claims), Sriram General Insurance Company Limited and Ors. [C.A. @ SLP(C) No.27220 of 2024, 2026 INSC 661], ITRs filed post-death call for closer scrutiny with reference to surrounding financial statements, since income may be inflated in such returns, but such returns are not to be excluded outright merely for being filed post-death — In the absence of the benefit of such surrounding financial statements on record, and it being inexpedient at this stage to remand the matter, annual income fixed with reference to the nature of the deceased’s wholesale grocery business at Rs.3,25,000 — Compensation recomputed applying 40% addition for future prospects (age 28 years), 1/4th deduction for personal expenses, and a multiplier of 17, together with conventional heads (loss of estate, funeral expenses, consortium) — Total compensation enhanced to Rs.60,79,550 (as against Rs.15,36,560 awarded by the Tribunal and Rs.38,40,850 awarded by the High Court), with interest as awarded by the Tribunal — Appeal allowed. Motor Vehicles Act, 1988 — Sections 166, 168 — Compensation — Assessment of annual income of a self-employed deceased (Insurance Agent) from Income Tax Returns — High Court had averaged the last four ITRs on record — Held, erroneous — Following the principles laid down in Rashmirekha Tripathy and Anr. v. The Branch Manager (Legal Claims), Sriram General Insurance Company Limited and Ors. [C.A. @ SLP(C) No.27220 of 2024, 2026 INSC 661], for a self-employed person the average of up to the previous three years’ ITRs, not four, is the appropriate reference point — A performance-linked spike in the income of an Insurance Agent in a particular year does not justify reaching back to an additional, earlier ITR to dilute that spike — On the facts, taking the average of the income for AY 2015-16 (Rs.4,03,180), AY 2016-17 (Rs.9,59,665) and AY 2017-18 (Rs.7,00,559), annual income assessed at Rs.6,87,802 — Compensation recomputed applying 25% addition for future prospects (age 49 years), 1/4th deduction for personal expenses, and a multiplier of 13, together with conventional heads (loss of estate, funeral expenses, consortium) — Total compensation enhanced to Rs.87,09,282 (as against Rs.49,77,000 awarded by the Tribunal and Rs.76,09,500 awarded by the High Court), with interest as awarded by the Tribunal — Appeal allowed.

Constitution of India, 1950 — Article 226 — Writ jurisdiction — Maintainability — Inclusion of advocate’s name in IBA “Caution List” — High Court dismissing writ petition on ground that Indian Banks’ Association (IBA) is not “State” under Art. 12 — Held, focus of maintainability has shifted from formal character of respondent body to nature of function performed and effect of impugned action on legally protected rights — Caution List operates as sector-wide adverse accreditation mechanism with public law element, having direct bearing on advocate’s right to practise profession under Art. 19(1)(g) — Writ petition against IBA held maintainable notwithstanding IBA not being “State” — Kishor S. Bhat v. Indian Banks’ Association, 2018 SCC OnLine Bom 2857, distinguished — Andi Mukta Sadguru Shree Muktajee Vandas Swami Suvarna Jayanti Mahotsav Smarak Trust v. V.R. Rudani, (1989) 2 SCC 691; Zee Telefilms Ltd. v. Union of India, (2005) 4 SCC 649; S. Shobha v. Muthoot Finance Ltd., 2025 SCC OnLine SC 177, relied on.

Civil Procedure Code, 1908 (CPC) — Section 100 — Second appeal — Scope of interference with concurrent findings on genuineness of a Will — Whether suspicious circumstances surrounding execution of a Will exist, and stand explained, is essentially a question of fact; a second appellate court cannot re-appreciate evidence and substitute its own view merely because another view is possible — Interference is permissible only where the finding is perverse, based on circumstances that are mere “figments of a doubting mind,” or is vitiated by an erroneous placement of onus — High Court exceeded its jurisdiction under S. 100 CPC in reversing well-reasoned concurrent findings of the Trial Court and First Appellate Court discarding the Will.

Service Law — Compassionate Appointment — Nature of right — Appointment on compassionate bases is a concession, not a matter of right, and serves as an exception to the general rule of public employment under Articles 14 and 16 of the Constitution of India — Core objective is to enable the dependent family to tide over sudden financial crisis following the death of the employee, providing relief against destitution — It is not intended to provide a post much less a post held by the deceased or a higher post based on educational qualification. (Paras 3, 7, 7.1, 7.3, 11)

2025 INSC 1423 SUPREME COURT OF INDIA DIVISION BENCH THE DIRECTOR OF TOWN PANCHAYAT AND OTHERS Vs. M. JAYABAL AND ANOTHER ETC. ( Before : Rajesh Bindal and Manmohan, JJ.…

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)

2025 INSC 1429 SUPREME COURT OF INDIA DIVISION BENCH DEVENDRA KUMAR TRIPATHI AND OTHERS Vs. THE ORIENTAL INSURANCE COMPANY LTD. AND ANOTHER ( Before : Ahsanuddin Amanullah and K. Vinod…

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)

2025 INSC 1430 SUPREME COURT OF INDIA DIVISION BENCH M/S NATIONAL INSURANCE CO. LTD. Vs. NEERU DEVI AND OTHERS ( Before : Ahsanuddin Amanullah and K. Vinod Chandran, JJ. )…

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)

2025 INSC 1436 SUPREME COURT OF INDIA DIVISION BENCH NAYAN BHOWMICK Vs. APARNA CHAKRABORTY ( Before : Manmohan and Joymalya Bagchi, JJ. ) Civil Appeal No. 5167 of 2012 Decided…

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)

2025 INSC 1431 SUPREME COURT OF INDIA DIVISION BENCH DIRECTOR OF INCOME TAX (IT)-I, MUMBAI. Vs. M/S. AMERICAN EXPRESS BANK LTD. ( Before : J.B. Pardiwala and K.V.Viswanathan, JJ. )…

Transfer of Property Act, 1882 — Section 52 — Doctrine of Lis Pendens — Scope and Applicability — Transfer of mortgaged property pendente lite (after institution of suit by bank for recovery/foreclosure but before execution/attachment) is hit by Section 52 — Lack of knowledge of proceedings or possession of No Encumbrance Certificate does not constitute a valid defence against lis pendens, as the doctrine is based on public policy and binds the transferee regardless of notice — Pendency of suit commences from presentation of plaint and continues until complete satisfaction or discharge of final decree, as per Explanation to Section 52 — Where a bank institutes a suit for recovery of a loan against a mortgagor, seeking sale of the mortgaged property upon default, the right/interest in the mortgaged property is “directly and specifically in question” even if the initial decree is only a money decree. (Paras 46, 49, 50, 52, 62, 66, 67, 70)

2025 INSC 1434 SUPREME COURT OF INDIA DIVISION BENCH DANESH SINGH AND OTHERS Vs. HAR PYARI (DEAD) THR. LRS. AND OTHERS ( Before : J. B. Pardiwala and R. Mahadevan,…

Agreement to Sell — Breach of Contract — Refund of Advance — Suppression of Material Fact — Reversal of Trial Court decree by High Court — High Court relying solely on a fleeting admission in cross-examination of plaintiff regarding prior knowledge (August 25, 2008) of mortgage on property, despite agreement being executed later (September 10, 2008) and parties admitting to no prior interaction before September 2008 — Supreme Court held reliance on such solitary, abstract admission misplaced, especially as material on record indicated subsequent conduct of defendant (reducing sale price, failure to reply to legal notice alleging concealment) admitted concealment of mortgage — Trial Court judgment decreeing refund restored. (Paras 13, 21, 28, 29, 30, 31, 33)

2025 INSC 1428 SUPREME COURT OF INDIA DIVISION BENCH MOIDEENKUTTY Vs. ABRAHAM GEORGE ( Before : Vikram Nath and Sandeep Mehta, JJ. ) Civil Appeal No(S). 5405 of 2023 Decided…

Criminal Law — Conviction based on Circumstantial Evidence — Appreciation of Evidence — Principles Governing Circumstantial Evidence — A conviction based entirely on circumstantial evidence must satisfy five conditions: (1) Circumstances must be fully established; (2) Facts established must be consistent only with the hypothesis of guilt; (3) Circumstances must be conclusive in nature and tendency; (4) They must exclude every possible hypothesis except guilt; (5) Chain of evidence must be complete, leaving no reasonable ground for any conclusion consistent with the accused’s innocence. (Para 22)

2025 INSC 1433 SUPREME COURT OF INDIA DIVISION BENCH MANOJBHAI JETHABHAI PARMAR (ROHIT) Vs. STATE OF GUJARAT ( Before : Vikram Nath and Sandeep Mehta, JJ. ) Criminal Appeal No(S).…

Multi-State Cooperative Societies Act, 2002 — Section 103 — Cooperative societies functioning immediately before reorganisation of States — Object and scope of ‘deemed conversion’ — Section 103 does not automatically convert a cooperative society registered under a State Act into a multi-State cooperative society merely due to State reorganisation (e.g., bifurcation of Uttar Pradesh into Uttar Pradesh and Uttarakhand) — The conversion under Section 103 depends on whether the ‘objects’ of the society extend to more than one State, not merely on the statutory restructuring of the territory — Where the objects of a society remain confined to only one State after reorganisation, it continues to be governed by the applicable State Cooperative Societies Act. (Paras 9, 11, 15A, 15B, 15C, 12.18, 12.19, 14)

2025 INSC 1427 SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF UTTAR PRADESH THROUGH PRINCIPAL SECRETARY AND OTHERS Vs. MILKIYAT SINGH AND OTHERS ETC. ( Before : Vikram Nath…

Penal Code, 1860 (IPC) — Section 304-B and 498-A) — Dowry Prohibition Act, 1961 (DPA, 1961) — Sections 3 and 4 — Dowry Death — Appeal against acquittal — Setting aside High Court’s acquittal and restoring Trial Court’s conviction — Essential ingredients of Section 304-B IPC established by consistent prosecution evidence regarding dowry demand (motorcycle, TV, and cash) and continuous harassment — “Soon before death” liberally construed to emphasize nexus between death and dowry-related cruelty — Evidence of witnesses, even with minor inconsistencies, held reliable and sufficient to prove guilt; minor contradictions or use of words like ‘happily’ by witnesses do not discredit the substratum of the prosecution case proving continuous dowry harassment leading to death. (Paras 1, 14.1, 16.1, 16.2, 17, 18, 20, 22)

2025 INSC 1435 SUPREME COURT OF INDIA DIVISION BENCH STATE OF U.P. Vs. AJMAL BEG ETC ( Before : Sanjay Karol and Nongmeikapam Kotiswar Singh, JJ. ) Criminal Appeal Nos.…

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