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Constitution of India, 1950 — Article 226 — Writ jurisdiction — Maintainability — Inclusion of advocate’s name in IBA “Caution List” — High Court dismissing writ petition on ground that Indian Banks’ Association (IBA) is not “State” under Art. 12 — Held, focus of maintainability has shifted from formal character of respondent body to nature of function performed and effect of impugned action on legally protected rights — Caution List operates as sector-wide adverse accreditation mechanism with public law element, having direct bearing on advocate’s right to practise profession under Art. 19(1)(g) — Writ petition against IBA held maintainable notwithstanding IBA not being “State” — Kishor S. Bhat v. Indian Banks’ Association, 2018 SCC OnLine Bom 2857, distinguished — Andi Mukta Sadguru Shree Muktajee Vandas Swami Suvarna Jayanti Mahotsav Smarak Trust v. V.R. Rudani, (1989) 2 SCC 691; Zee Telefilms Ltd. v. Union of India, (2005) 4 SCC 649; S. Shobha v. Muthoot Finance Ltd., 2025 SCC OnLine SC 177, relied on. Civil Procedure Code, 1908 (CPC) — Section 100 — Second appeal — Scope of interference with concurrent findings on genuineness of a Will — Whether suspicious circumstances surrounding execution of a Will exist, and stand explained, is essentially a question of fact; a second appellate court cannot re-appreciate evidence and substitute its own view merely because another view is possible — Interference is permissible only where the finding is perverse, based on circumstances that are mere “figments of a doubting mind,” or is vitiated by an erroneous placement of onus — High Court exceeded its jurisdiction under S. 100 CPC in reversing well-reasoned concurrent findings of the Trial Court and First Appellate Court discarding the Will. Criminal Procedure Code, 1973 — Sections 209, 244 — Commitment of case exclusively triable by Court of Session — Whether Magistrate is required to record prosecution evidence under Section 244 CrPC before committing such a case, where the complaint is one instituted otherwise than on a police report — Held, no — Section 244 CrPC, which mandates the Magistrate to hear the prosecution and take evidence, occurs in Chapter XIX (Part B — “Cases instituted otherwise than on a police report”) and governs warrant-case trials before a Magistrate; it has no application where the offence (here, under Section 302 IPC) is exclusively triable by the Court of Session, which is governed instead by Section 209 CrPC — Under the scheme of the 1973 Code (unlike the erstwhile 1898 Code, which mandated a full committal inquiry with recording of evidence under Section 207-A), the Magistrate’s role at the pre-commitment stage is confined to ascertaining whether the offence is exclusively triable by the Sessions Court, and no evidence need be taken or evaluated by the Magistrate at that stage — Requiring witnesses to depose twice, once before the Magistrate and again before the Sessions Court, would serve no purpose and is not the mandate of law — High Court’s contrary view, requiring compliance with Section 244 CrPC even in a Sessions-triable case, proceeds on an erroneous reading of law and is unsustainable. Motor Vehicles Act, 1988 — Sections166, 168 — Compensation — Assessment of annual income of a self-employed deceased (wholesale grocery business) — Two ITRs filed after the death of the deceased excluded by the High Court altogether from the assessment of income — Held, following the principles in Rashmirekha Tripathy and Anr. v. The Branch Manager (Legal Claims), Sriram General Insurance Company Limited and Ors. [C.A. @ SLP(C) No.27220 of 2024, 2026 INSC 661], ITRs filed post-death call for closer scrutiny with reference to surrounding financial statements, since income may be inflated in such returns, but such returns are not to be excluded outright merely for being filed post-death — In the absence of the benefit of such surrounding financial statements on record, and it being inexpedient at this stage to remand the matter, annual income fixed with reference to the nature of the deceased’s wholesale grocery business at Rs.3,25,000 — Compensation recomputed applying 40% addition for future prospects (age 28 years), 1/4th deduction for personal expenses, and a multiplier of 17, together with conventional heads (loss of estate, funeral expenses, consortium) — Total compensation enhanced to Rs.60,79,550 (as against Rs.15,36,560 awarded by the Tribunal and Rs.38,40,850 awarded by the High Court), with interest as awarded by the Tribunal — Appeal allowed. Motor Vehicles Act, 1988 — Sections 166, 168 — Compensation — Assessment of annual income of a self-employed deceased (Insurance Agent) from Income Tax Returns — High Court had averaged the last four ITRs on record — Held, erroneous — Following the principles laid down in Rashmirekha Tripathy and Anr. v. The Branch Manager (Legal Claims), Sriram General Insurance Company Limited and Ors. [C.A. @ SLP(C) No.27220 of 2024, 2026 INSC 661], for a self-employed person the average of up to the previous three years’ ITRs, not four, is the appropriate reference point — A performance-linked spike in the income of an Insurance Agent in a particular year does not justify reaching back to an additional, earlier ITR to dilute that spike — On the facts, taking the average of the income for AY 2015-16 (Rs.4,03,180), AY 2016-17 (Rs.9,59,665) and AY 2017-18 (Rs.7,00,559), annual income assessed at Rs.6,87,802 — Compensation recomputed applying 25% addition for future prospects (age 49 years), 1/4th deduction for personal expenses, and a multiplier of 13, together with conventional heads (loss of estate, funeral expenses, consortium) — Total compensation enhanced to Rs.87,09,282 (as against Rs.49,77,000 awarded by the Tribunal and Rs.76,09,500 awarded by the High Court), with interest as awarded by the Tribunal — Appeal allowed.

Constitution of India, 1950 — Article 226 — Writ jurisdiction — Maintainability — Inclusion of advocate’s name in IBA “Caution List” — High Court dismissing writ petition on ground that Indian Banks’ Association (IBA) is not “State” under Art. 12 — Held, focus of maintainability has shifted from formal character of respondent body to nature of function performed and effect of impugned action on legally protected rights — Caution List operates as sector-wide adverse accreditation mechanism with public law element, having direct bearing on advocate’s right to practise profession under Art. 19(1)(g) — Writ petition against IBA held maintainable notwithstanding IBA not being “State” — Kishor S. Bhat v. Indian Banks’ Association, 2018 SCC OnLine Bom 2857, distinguished — Andi Mukta Sadguru Shree Muktajee Vandas Swami Suvarna Jayanti Mahotsav Smarak Trust v. V.R. Rudani, (1989) 2 SCC 691; Zee Telefilms Ltd. v. Union of India, (2005) 4 SCC 649; S. Shobha v. Muthoot Finance Ltd., 2025 SCC OnLine SC 177, relied on.

Civil Procedure Code, 1908 (CPC) — Section 100 — Second appeal — Scope of interference with concurrent findings on genuineness of a Will — Whether suspicious circumstances surrounding execution of a Will exist, and stand explained, is essentially a question of fact; a second appellate court cannot re-appreciate evidence and substitute its own view merely because another view is possible — Interference is permissible only where the finding is perverse, based on circumstances that are mere “figments of a doubting mind,” or is vitiated by an erroneous placement of onus — High Court exceeded its jurisdiction under S. 100 CPC in reversing well-reasoned concurrent findings of the Trial Court and First Appellate Court discarding the Will.

Arbitration and Conciliation Act, 1996 — Sections 47 and 49 — Enforcement of Foreign Award — High Court found no grounds to refuse recognition of the award and held it enforceable, subject to RBI approval — Supreme Court agreed with this conclusion and directed execution proceedings to proceed.

SUPREME COURT OF INDIA DIVISION BENCH GPE (INDIA) LTD AND OTHERS Vs. TWARIT CONSULTANCY SERVICES PRIVATE LIMITED AND ANOTHER ( Before : J.B. Pardiwala and K.V. Viswanathan, JJ. ) Petition(s)…

Goa Children’s Act, 2003 — Section 8(2) and Section 2(m) — Child Abuse — Conviction unsustainable — Accused allegedly casually hit injured child with own son’s school bag — No evidence of deliberate maltreatment, cruelty, exploitation or ill-treatment intended to cause harm — Act exceeded mere incidental quarrel — Medical examination could not rule out possibility of injury from fall — High Court also reduced sentence substantially — Held, conviction for child abuse not made out.

2025 INSC 1041 SUPREME COURT OF INDIA DIVISION BENCH SANTOSH SAHADEV KHAJNEKAR Vs. THE STATE OF GOA ( Before : Sanjay Karol and Sandeep Mehta, JJ. ) Criminal Appeal No(s).…

Penal Code, 1860 — Sections 302, 376(2)(g), 201 – Conviction and sentence for rape and murder – Appeal against – Circumstantial evidence – Prosecution failed to establish complete chain of incriminating circumstances beyond reasonable doubt – Testimony of prosecution witnesses contained contradictions and improbabilities – Suspicious conduct of accused attributed as improvement – Reliance on DNA reports found unjustified due to failure to establish sanctity and chain of custody of samples – Supplementary DNA report inadmissible as expert was not recalled and report not put to accused.

2025 INSC 1042 SUPREME COURT OF INDIA FULL BENCH PUTAI Vs. STATE OF UTTAR PRADESH ( Before : Vikram Nath, Sanjay Karol and Sandeep Mehta, JJ. ) Criminal Appeal No(s).…

Civil Procedure Code, 1908 — Order 7 Rule 11 — Rejection of plaint — Cause of action— Amendment of plaint — Substitution of proprietor for proprietorship concern — Held, a proprietorship concern is not a juristic person but a trade name for an individual business. The proprietor is the real party in interest. Substituting the proprietor for the proprietorship concern does not negate the cause of action, especially when the proprietor is the signatory to the lease deed.

2025 INSC 1046 SUPREME COURT OF INDIA DIVISION BENCH DOGIPARTHI VENKATA SATISH AND ANOTHER Vs. PILLA DURGA PRASAD AND OTHERS ( Before : Vikram Nath and Sandeep Mehta, JJ. )…

Service Matters

Tripura State Rifles Act, 1983 and Tripura State Rifles (Recruitment) Rules, 1984 — Recruitment of Enrolled Followers — Cancellation of ongoing recruitment process midway due to a new policy decision — Held, executive instructions cannot override statutory rules or the Act — Cancellation of recruitment process under executive instructions without amending the Act and Rules is arbitrary and illegal — New Recruitment Policy (NRP) stating that recommendations would be applicable prospectively cannot be applied to an ongoing process where interviews were already conducted.

2025 INSC 1049 SUPREME COURT OF INDIA DIVISION BENCH PARTHA DAS AND OTHERS Vs. THE STATE OF TRIPURA AND OTHERS ( Before : J.K. Maheshwari and Rajesh Bindal, JJ. )…

Service Matters

Boilers Act, 1923 — Sections 2(c), 28, 28A, 29 — Chief Inspector, Deputy Chief Inspector and Inspector (Qualification and Experience) Rules, 2012; Recruitment Rules, 2013 — Recruitment for Inspector of Boilers — Cancellation of ongoing recruitment process due to new recruitment policy framing weightage for interview — Held, new policy, being an executive instruction, cannot override statutory rules governing recruitment — Change of rules mid-game impermissible — Candidate has legitimate expectation of fair completion of recruitment — New policy, in absence of express retrospective application, applied prospectively and not to ongoing recruitment — Cancellation arbitrary and unjust.

SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF TRIPURA AND OTHERS Vs. ARUNABHA SAHA AND ANOTHER ( Before : J.K. Maheshwari and Rajesh Bindal, JJ. ) Civil Appeal No.…

Service Matters

Constitution of India, 1950 — Article 309 — Tripura Civil Service Rules, 1967 and Tripura Police Service Rules — Recruitment Rules framed under Article 309 have statutory force — Executive instructions (New Recruitment Policy) cannot override statutory rules unless rules are amended — Cancellation of a recruitment process at an advanced stage (after main examination) based on an executive policy change without amending statutory rules is unjustified and arbitrary.

SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF TRIPURA AND ANOTHER Vs. SAMUDRA DEBBARMA AND OTHER ( Before : J.K. Maheshwari and Rajesh Bindal, JJ. ) Civil Appeal Nos.…

Income Tax Act, 1961 — Section 276C(1) — Wilful attempt to evade tax — Prosecution for wilful attempt to evade tax requires proof of mens rea — Settlement Commission granted immunity from penalty after full disclosure, finding no suppression of facts or wilful evasion — Continuation of prosecution despite settlement order and lack of mens rea amounts to abuse of process of law.

025 INSC 1048 SUPREME COURT OF INDIA DIVISION BENCH VIJAY KRISHNASWAMI @ KRISHNASWAMI VIJAYAKUMAR Vs. THE DEPUTY DIRECTOR OF INCOME TAX (INVESTIGATION) ( Before : J.K. Maheshwari and Vijay Bishnoi,…

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