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Goods and Services Tax (GST) — Exemption Notification — Notification No. 9/2017- Integrated Tax (Rate) dated 28.06.2017 — Entry 13 — Exemption on services by way of renting of residential dwelling for use as residence — Renting residential property as hostel to students/working professionals — Conditions for exemption: renting service, residential dwelling, and use as residence — The term “residential dwelling” is not defined under GST laws but refers to any residential accommodation for long-term stay, excluding commercial places, hotels, guesthouses for temporary stay — Property comprising 42 rooms rented out and sub-leased for use as hostel accommodation is considered a “residential dwelling” as its nature and use remain residential, not commercial accommodation like a hotel. (Paras 36, 46, 47, 50) Arbitration and Conciliation Act, 1996 — Section 31(7)(a) and (b) — Power of Arbitral Tribunal to grant interest — Party Autonomy — Pre-award (pendente lite) interest — Section 31(7)(a) mandates that the Arbitral Tribunal’s discretion to award interest on the sum awarded (from date cause of action arose till date of award) is subject to the agreement between the parties (“unless otherwise agreed by the parties”) — When parties specify a contractual rate of interest in the agreement, subject to no legal bar, this stipulation takes precedence over the Arbitrator’s discretion to deem a rate “reasonable” — Arbitral Tribunal is bound by the contractual terms regarding interest once agreed upon, and the borrower cannot later challenge the rate as unconscionable or against public policy, especially in commercial transactions between parties of equal bargaining power — Post-award interest is governed by Section 31(7)(b) (Paras 51, 53, 56, 64, 65, 70). Criminal Procedure Code, 1973 (CrPC) — Section 319 — Summoning of Additional Accused — Nature and Scope of Power — The power under Section 319 CrPC is extraordinary and discretionary, intended to be exercised sparingly, but it is an enabling provision aimed at ensuring that no guilty person escapes the process of law — The prerequisite for its exercise is that it must appear from the evidence adduced during inquiry or trial that a person not already arraigned as an accused has committed an offence — The object is to ensure a fair and complete trial and give effect to the maxim ‘judex damnatur cum nocens absolvitur’ (Judge is condemned when guilty is acquitted). (Paras 6, 7) Motor Vehicles Act, 1988 — Compensation — Enhancement — Principles — Supreme Court’s power to award ‘just compensation’ exceeding the amount claimed — While enhancing compensation for a 21-year-old Appellant suffering 100% functional disability (due to hemiparesis, disfigurement, and brain injuries) — Supreme Court relied on ‘Nagappa v. Gurudayal Singh’ to award compensation in excess of the amount claimed by using evidence on record to arrive at just and fair compensation. (Paras 11, 12, 14) Motor Vehicles Act, 1988 — Section 166 — Fatal accident claim — Deceased aged 33 years, survived by seven dependents (wife, four minor children, and parents) — Calculation of income — Consideration of income from both documented employment (stone crusher unit) and agricultural activity — Although documentary evidence for income beyond salary was lacking, it is reasonable to presume some income from agricultural activity given the farming background — Claimants’ assertion of Rs. 6,000/- monthly salary from stone crusher unit (supported by employer certificate) accepted, as it is a reasonable earning expectation for such employment — Additional Rs. 2,000/- per month presumed for agricultural income, totaling Rs. 8,000/- monthly income for compensation calculation. (Paras 3.2, 5, 5.2, 5.3, 5.6)

Goods and Services Tax (GST) — Exemption Notification — Notification No. 9/2017- Integrated Tax (Rate) dated 28.06.2017 — Entry 13 — Exemption on services by way of renting of residential dwelling for use as residence — Renting residential property as hostel to students/working professionals — Conditions for exemption: renting service, residential dwelling, and use as residence — The term “residential dwelling” is not defined under GST laws but refers to any residential accommodation for long-term stay, excluding commercial places, hotels, guesthouses for temporary stay — Property comprising 42 rooms rented out and sub-leased for use as hostel accommodation is considered a “residential dwelling” as its nature and use remain residential, not commercial accommodation like a hotel. (Paras 36, 46, 47, 50)

Arbitration and Conciliation Act, 1996 — Section 31(7)(a) and (b) — Power of Arbitral Tribunal to grant interest — Party Autonomy — Pre-award (pendente lite) interest — Section 31(7)(a) mandates that the Arbitral Tribunal’s discretion to award interest on the sum awarded (from date cause of action arose till date of award) is subject to the agreement between the parties (“unless otherwise agreed by the parties”) — When parties specify a contractual rate of interest in the agreement, subject to no legal bar, this stipulation takes precedence over the Arbitrator’s discretion to deem a rate “reasonable” — Arbitral Tribunal is bound by the contractual terms regarding interest once agreed upon, and the borrower cannot later challenge the rate as unconscionable or against public policy, especially in commercial transactions between parties of equal bargaining power — Post-award interest is governed by Section 31(7)(b) (Paras 51, 53, 56, 64, 65, 70).

Land Acquisition Act, 1894, S. 4 and S.3(c)–Issuance of Notification-­Delegation of authority—State is empowered to appoint any officer other than a Collector or Deputy Commissioner to act as Collector—Such officer is empowered to extent of purpose mentioned in notification designating him as Collector—But relying upon same notification the designated officer cannot act as Collector in respect of other acquisition proceedings-Impugned notification u/s 4 issued by designated officer without being empowered for that is set aside.

2018(4) Law Herald (SC) 2767 : 2018 LawHerald.Org 1610 IN THE SUPREME COURT OF INDIA Before           Hon’ble Mr. Justice Madan B. Lokur Hon’ble Mr. Justice Deepak Gupta Civil Appeal…

In present case, investigation was not conducted by rank of police officer as directed by High Court-On this ground charge  sheet was returned—Since, on 90th day there was no charge sheet before Magistrate to assess the situation and subsequent filing of charge sheet even after two days would be of no consequence-­Accused held entitled to default bail—Bail granted.

2018(4) Law Herald (SC) 2758 : 2018 LawHerald.Org 1609 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice Abhay Manohar Sapre                            Hon’ble Mr. Justice Uday Umesh Lalit Criminal Appeal…

Dishonour of cheque–Vicarious liability–Offences by companies–Liability arises from being in-charge of and responsible for the conduct of the business of the company at the relevant time when the offence was committed and not on the basis of merely holding a designation or office in a company– Responsibility is on the complainant to make specific averments as are required under the law in the complaint so as to make the accused vicariously liable . Dishonour of cheque–Vicarious liability on the part of a person must be pleaded and proved and not inferred.

2010(2) LAW HERALD (SC) 737 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice P. Sathasivam The Hon’ble Mr. Justice H.L. Dattu Criminal Appeal Nos. 320-336 of 2010…

Evidence Act, 1872, S. 35–Juvenile Justice (Care & Protection of Children) Act, 2000, S. 68–Juvenile Justice (Care & Protection of Children) Rules 2001, R. 22–Age of Juvenile–Determination of age–An entry in a school register may not be a public document and, thus, must be proved in accordance with law–Medical opinion rendered in this case corroborates the entry made in the Admission register of the school ,having been proved in accordance with law, no reason as to why the same should not be taken into consideration–No infirmity in the order passed by the High Court.                                                    

2010(1) LAW HERALD (SC) 732 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice S.B. Sinha The Hon’ble Mr. Justice Cyriac Joseph Criminal Appeal No. 909 of 2009…

Service Matters

Appeal for enhancement of compensation–No submission made against the order of the High Court denying liberalised pension, hence not interfered with–Earnings of the deceased were a source of sustenance for the family–Besides, loss of a son at such a young age creates a void in the family, which cannot be filed up by making payment of any compensation–SC enhanced  the amount to Rs. 2 lakhs.  

2010(1) LAW HERALD (SC) 729 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice V.S. Sirpurkar The Hon’ble Dr. Justice Mukundakam Sharma Civil Appeal No. 140 of 2010…

Kidnapping for ransom and murder–All three accused-appellant committed offence of murder in a pre-planned manner by using scientific methods–Soon after kidnapping, deceased was reduced to a corpus with the help of chemicals and he was done to death in inhuman, diabolical and dastardly manner–Sentence  converted from death sentence to life imprisonment

2010(1) LAW HERALD (SC) 713 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Harjit Singh Bedi The Hon’ble Mr. Justice J.M. Panchal Criminal Appeal Nos. 1396-1397 of…

Service Matters

Suspension–If the revision takes effect from a date prior to the date of suspension of a Government servant then he would be entitled to benefit of increment  pay and in the subsistence allowance for the period of suspension, if the revision scale of pay takes effect from a date falling within the period of suspension then the benefit of revision of pay and the subsistence allowances will accrue to him, only after reinstatement.

2010(1) LAW HERALD (SC) 706 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice R.V. Raveendran The Hon’ble Mr. Justice K.S. Radhakrishnan Civil Appeal No. 1096 of 2010…

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