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the reasoning in the impugned judgment that the non-obstante clause would not in any manner dilute or override the employer’s obligation to deposit the amounts retained by it or deducted by it from the employee’s income, unless the condition that it is deposited on or before the due date, is correct and justified. The non-obstante clause has to be understood in the context of the entire provision of Section 43B which is to ensure timely payment before the returns are filed, of certain liabilities which are to be borne by the assessee in the form of tax, interest payment and other statutory liability. I Criminal Procedure Code, 1973 (CrPC) — Section 438 — Anticipatory Bail — Grant of — Grounds for — High Court granted anticipatory bail based on reasons that one co-owner was abroad during agreement execution, agreement was only notarized and not registered, part payment received, and complainant sought refund indicating civil dispute — Supreme Court found these reasons to be peripheral and not bearing direct nexus to parameters governing anticipatory bail — Seriousness of allegations, criminal antecedents, and requirements of investigation in economic offence were overlooked by High Court. Negotiable Instruments Act, 1881 (NI Act) — Sections 138 and 141 — Quashing of criminal proceedings — Vicarious liability of office bearers — For a person other than the drawer or signatory of a dishonoured cheque to be prosecuted under Section 141 of the NI Act, it must be specifically averred in the complaint that such person was in charge of and responsible for the conduct of the business of the company or society at the time the offence was committed. Arbitration and Conciliation Act, 1996 — Sections 34 and 37 — Scope of powers of Court to set aside or modify arbitral award — Modification of award is a limited power compared to annulment, aimed at achieving more just outcomes and avoiding hardship and delay, especially in India where litigation takes years — Appellate jurisdiction under Section 37 is coterminous with and as broad as jurisdiction under Section 34. Civil Procedure Code, 1908 (CPC) — Order 6 Rule 7 — Pleadings should not raise new claims or inconsistent allegations — A defendant cannot retract their initial stand taken in the written statement and introduce a completely new and contradictory case, especially after issues have been framed and the trial has commenced.

Medical Negligence–When a patient consults a medical practitioner, consent given for diagnostic surgery, cannot be construed as consent for performing additional or further surgical procedure – either as conservative treatment or as radical treatment – without the specific consent for such additional or further surgery.

2008(1) LAW HERALD (SC) 337 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice B. N. Agarwal The Hon’ble Mr. Justice P. P. Naolekar The Hon’ble Mr. Justice…

Estoppel–Concession–If one party abuses the concession then it is always open to the other party to revoke such concession but if one party avails the benefit and is acting on the same representation made by the other party then the other party who has granted the said benefit cannot revoke the same under the garb of public interest.

2008(1) LAW HERALD (SC) 304 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice A.K. Mathur The Hon’ble Mr. Justice Markandey Katju Civil Appeal Nos. 1215-1216 of 2001…

Cause of Action–It means a right to sue–It consists of material facts which are imperative for the plaintiff to allege and prove to succeed in the suit. Cause of Action–Agreement clause provides that a suit would lie in a court within the local limits of whose jurisdiction the cause of action has arisen, wholly or partly–Contention that as the agreement was executed in Hong Kong and hence suit could have been filed only in that country–Contention rejected. Costs–Imposition of the costs is the discretion of the Court concerned.

2008(1) LAW HERALD (SC) 288 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice C.K. Thakker The Hon’ble Mr. Justice Altamas Kabir Civil Appeal No. 5751 of 2007…

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