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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.

Evidence Law–Confession–Extra Judicial Confession–Conviction made on basis of extra judicial confession–Held; While dealing with a stand of extra judicial confession, Court has to satisfy itself that the same was voluntary and without any coercion and undue influence–Extra judicial confession can form the basis of conviction if persons before whom it is stated to be made appear to be unbiased and not even remotely inimical to the accused

2009(1) LAW HERALD (SC) 396 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Arijit Pasayat The Hon’ble Mr. Justice Asok Kuamr Ganguly Criminal Appeal No. of 2009…

Acquittal–A judgment of acquittal passed should not be interfered with when two views are possible. Benefit of doubt–When trial Court finds so many infirmities in the prosecution version then trial Court left with no choice but to give benefit of doubt to accused–Acquittal by trial Court should not be interfered with unless it is totally perverse or wholly unsustainable.

2009(1) LAW HERALD (SC) 385 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. 992 of 2005…

Stamp Duty–Agreement to sell property reduced in writing–No stamp duty is required to be paid, Stamp duty will be required to be paid if possession is delivered. Stamp Duty–An under stamped and an unregistered sale deed is neither admissible in a suit for specific performance nor for recovery of consideration money nor for any collateral purpose.

2009(1) LAW HERALD (SC) 360 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice S.B. Sinha The Hon’ble Mr. Justice  Cyriac Joseph Civil Appeal No. 7350 of 2008…

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