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[MPID Act, S. 2(c) & 2(d)] – Amounts advanced with promise of return and interest qualify as “deposit” accepted by “financial establishment” under the Act. – Maharashtra Protection of Interest of Depositors (in Financial Establishments) Act, 1999 Section 2(c) and Section 2(d) — Deposit and Financial Establishment — Amounts advanced to individuals with promise of repayment with interest constitute a “deposit” under Section 2(c) and the recipients are “financial establishments” under Section 2(d) of the MPID Act, irrespective of the transaction being termed as a “loan” — The nomenclature of the transaction is not determinative; the essential attributes of the transaction are key. Criminal Procedure Code, 1973 (CrPC) — Section 432 — Constitution of India, 1950 — Article 72 & 161— Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) — Section 473 & 477 — Premature release of a prisoner — Rejection of recommendation — Non-speaking order — Order rejecting premature release must provide reasons and reflect due application of mind — Absence of reasons renders the order bald and impossible to ascertain if relevant factors were considered — Violates principles of natural justice and frustrates judicial review. [Central Sales Tax Act, 1956, S. 3] – No State can levy VAT on inter-State sales; taxation power for inter-State trade vests exclusively with the Union. – Constitution of India, 1950 — Article 269 — Taxes on sale or purchase of goods in the course of inter-State trade or commerce — Levied and collected by Union but assigned to States — Parliament’s power to formulate principles for determining when such sale/purchase takes place — State legislature’s power restricted to intra-State sales. Civil Procedure Code, 1908 (CPC) — Order 15 Rule 5 — Striking off defence for non-deposit of rent — This is a drastic consequence and the power to strike off a defence is not to be exercised mechanically — The court must consider whether there has been substantial compliance and whether the default is wilful or contumacious. [ Landlord and Tenant — Eviction Suit — Pleading and Proof Satisfied — In this case, the plaint contained material facts of co-landlord status and eviction grounds — Evidence, including affidavits and documents like share certificates, was provided to support these pleaded facts, fulfilling both pleading and proof requirements.

Murder—Identification of Accused—Specific identification of the four accused, from a group of 200- to 300 rioters, with 100% perfection; without a mention of any distinguishing marks seems highly improbable—Accused acquitted. Murder—Test Identification Parade—No reasonable explanation provided for such an inordinate delay of 55 days in conducting the TIP— Accused acquitted Murder—Gunshot Injury—Both the Post -Mortem report and the F.S.L. report are incompatible with each other with regard to exit wound and recovery of bullet—Accused acquitted. Murder—Benefit of doubt arising out of inefficient/defective investigation must be bestowed upon the accused.

2019(1) Law Herald (SC) 55 : 2018 LawHerald.Org 1960 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice N. V. Ramana Hon’ble Mr. Justice Mohan M. Shantanagoudar Criminal Appeal…

Identity of victim of sexual offences—Directions issued that no person can print or publish in print, electronic, social media, etc. the name of the victim or even in a remote manner disclose any facts which can lead to the victim being identified and which should make her identity known to the public at large.

2019(1) Law Herald (SC) 26 : 2018 LawHerald.Org 1938 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice Madan B. Lokur Hon’ble Mr. Justice Deepak Gupta Writ Petition (Civil)…

Arbitration—Interest on Award—In an international commercial arbitration, in the absence of an agreement between the parties on interest, the rate of interest awarded would be governed by the law of the seat of arbitration Arbitration—Interest on Award—International commercial agreement–When the parties do not operate in the same currency, a uniform rate of interest for both the currencies would not be justified

2019(1) Law Herald (SC) 9 : 2018 LawHerald.Org 1918 IN THE SUPREME COURT OF INDIA Before Honble Mr. Justice Rohinton Fall Nariman Hon’ble Mrs. Justice Indu Malhotra Civil Appeal No.…

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