Latest Post

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) 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) 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) 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)

Criminal Procedure Code, 1973, S.482–Criminal breach of Trust-Fraudulent Documents–Quashing– If on the basis of false and fraudulent documents a claim is made which leads to award of compensation in land acquisition matter, the interest of the State is certainly compromised or adversely affected-

2017(1) Law Herald (SC) 461 : 2017 LawHerald.Org 606  IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Dipak Misra The Hon’ble Mr. Justice Uday Umesh Lalit Criminal…

Service Matters

Service Law—Seniority—Reservation-Exercise for determining ‘inadequacy of representation’, ‘backwardness’ and ‘overall efficiency’, is a must for exercise of power under Article 16(4A)—Mere fact that there is no proportionate representation in promotional posts for the population of SCs and STs is not by itself enough to grant consequential seniority to promotees

2017(1) Law Herald (SC) 471 : 2017 LawHerald.Org 605 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Adarsh Kumar Goel The Hon’ble Mr. Justice Uday Umesh Laiit…

Specific Relief Act, 1963, S.34–Suit for Declaration-Suit for a mere declaration without relief of recovery of possession is not maintainable-The plaintiff, who was not in possession, had in the suit claimed only declaratory relief along with mandatory injunction-Plaintiff being out of possession, the relief of recovery of possession was a further relief which ought to have been claimed by the plaintiff.

2017(1) Law Herald (SC) 464 : 2017 LawHerald.Org 604 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Ranjan Gogoi The Hon’ble Mr. Justice Ashok Bhushan Civil Appeal…

Service Matters

Service Law–Seniority–Classification on the basis those who cleared test in time and those who cleared late though with permission—Held; when the Rules did not provide for creation of two classes between the employees working on one cadre; such a classification is not justified.

2017(1) Law Herald (SC) 458 : 2017 LawHerald.Org 607 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice J. Chelameswar  The Hon’ble Mr. Justice Abhay Manohar Sapre Civil…

Quashment—Agreement to Sell—Non performance of contract—Dispute is of civil nature—FIR against seller quashed. Cheating—Mere failure to subsequently keep a promise, one cannot presume that he all along had a culpable intention to break the promise from the beginning. Non-Bailable Warrants—When to be issued—Explained.

  2007(4) LAW HERALD (SC) 3288 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Jutsitce R.V. Raveendran, CJI The Hon’ble Mr. Justice Dalveer Bhandari Criminal Appeal No. 1392…

You missed