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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).

Interpretation of deeds – Release deed – Scope of – Principle for construction of instrument relinquishing the property – Effect of wide language employed in the instrument. It is a well settled rule of interpretation of deeds of release that however wide and general the covenant of release may be, its operation must be restricted to the rights which are in the contemplation or in controversy between the parties and would not cover or comprehend rights which are never in the minds of the parties at that time.

  AIR 1975 SC 895 : (1976) 1 SCC 299 : (1975) 7 UJ 303 SUPREME COURT OF INDIA RAJAGOPAL PILLAI AND ANOTHER — Appellant Vs. PAKKIAM AMMAL AND OTHERS…

Constitution of India, 1950 – Articles 252, 168, 250 – Urban Land (Ceiling and Regulation) Act, 1976 – Section 2(h) – A.P. (Telangana Area) District Municipalities Act, 1956 – Section 244(1)(c)(iii) – The primary object and the purpose of the Urban Land (Ceiling and Regulation) Act, 1976, as the long title and the preamble show, is to provide for the imposition of a ceiling on vacant land in urban agglomerations,

  AIR 1979 SC 1415 : (1979) 3 SCC 324 : (1979) 3 SCR 802 SUPREME COURT OF INDIA UNION OF INDIA (UOI) AND OTHERS — Appellant Vs. VALLURI BASAVAIAH…

Criminal Procedure Code, 1973 (CrPC) — Section 43, 313, 354(3) — Penal Code, 1860 (IPC) — Section 302, 307, 436 —Conviction and sentence — Whether the death sentence awarded to the Appellant is excessive, disproportionate on the facts and circumstances of the case, i.e. whether the present case can be termed to be a ‘rarest of the rare case’ —

  AIR 2014 SC 2486 : (2014) AIRSCW 3905 : (2014) 7 JT 552 : (2014) 8 SCALE 113 : (2014) 7 AD 615 : AIR 2014 SC 2486 :…

Service Matters

Constitution of India, 1950 – Articles 12, 14 and 16 – Assam Industrial Development Corporation (A1DC) Voluntary Retirement Scheme, 1992, Clauses 3 to 8 – AIDC Limited (Employees) Service Rules, 1992 – Rule 18 – Voluntary retirement – Golden hand-shake voluntary retirement scheme – An open option made available to all employees subject to fulfilment of conditions prescribed under the scheme – Option once made not to be allowed to be withdrawn

  AIR 2000 SC 2769 : (2000) 87 FLR 190 : (2000) 10 JT 9 : (2000) 2 LLJ 1125 : (2000) 6 SCALE 198 : (2000) 7 SCC 390…

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