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Criminal Procedure Code, 1973 (CrPC) — Sections 451 & 457 — Release of Seized Property — Trial Court rejecting release application for iron ore on grounds of applicant’s failure to substantiate ownership — High Court setting aside trial court’s order without examining correctness of its finding on ownership — High Court should have either agreed with trial court’s finding on ownership or recorded reasons for disagreeing — Failure to do so warrants interference and remand. Evidence Act, 1872 — Section 50 — Opinion as to relationship, when relevant — Opinion expressed by conduct of person with special knowledge on relationship is relevant — Essentials are court’s opinion, expression through conduct, and person having special knowledge — Conduct alone is not proof but an intermediate step to infer opinion — Opinion must be proved by direct evidence — Court needs to weigh evidence to form its own conclusion; Trial Court erred in treating opinion of witnesses as fact rather than evidence to be weighed and failed to independently assess credibility. Criminal Procedure Code, 1973 — Bail — Anticipatory Bail — Supreme Court granted leave to appeal against High Court’s rejection of bail in anticipation of arrest — Custodial interrogation not required — Appellant may be admitted to bail in anticipation of arrest upon arrest, subject to terms and conditions fixed by the trial court — Appellant directed not to dissuade witnesses from disclosing facts to authorities. Criminal Procedure Code, 1973 (CrPC) — Section 366 — Death Sentence Reference — Sentencing Procedure — Conviction and death penalty were pronounced on the same day without a proper inquiry into aggravating and mitigating circumstances, psychological evaluation, or jail conduct report. This haste violated established sentencing principles and vitiated the death sentence. Army Act, 1950 — Sections 63 and 69 — Possession of ammunition — Substitution of conviction — Tribunal can substitute conviction from a civil offence (Section 69) to an act prejudicial to good order and discipline (Section 63) if evidence supports the latter and the original court-martial could have lawfully found the accused guilty of the substituted offence.

Bail–Anticipatory–The apprehension that the respondent is in a position to influence, induce or coerce witnesses to desist from furnishing relevant information to the investigating agency cannot be considered to be imaginary and the court ought to have considered that aspect seriously before granting anticipatory bail.

  2007(3) LAW HERALD (SC) 2543   IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Tarun Chatterjee The Hon’ble Mr. Justice P.K. Balasubramaniyan Criminal Appeal No. 1065…

Income Tax Act, 1961 – Section 28(iiid), 28(iiie), 80HHC, 80HHC(3) -Computation of the deduction – The principle of statutory interpretation of a taxing statute that a subject will be liable to tax and will be entitled to exemption from tax according to the strict language of the taxing statute

  (2013) 262 CTR 275 : (2014) 360 ITR 93 : (2013) 217 TAXMAN 397 SUPREME COURT OF INDIA NISSAN EXPORT — Appellant Vs. COMMISSIONER OF INCOME TAX — Respondent…

Custom–Karewa Marriage–In case of death of either of the sons or the co-widow, respective share in the property devolves upon the remaining widow, in proportion, by survivorship. Custom–Karewa Marriage–Daughter of the deceased, from earlier husband of the surviving widow, can not claim succession or inheritance or right of reversion in such property. Custom–Karewa Marriage–In matters of succession to deceased’s ancestral property, the widow under Karewa shall be preferred to the collaterals and daughter/s of that person. Custom–Where ‘Customary Law’ is not excluded by the Statutory Law, the former would prevail over the latter.

    IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice S.B. Sinha The Hon’ble Mr. Justice R.V. Raveendaran Civil Appeal No. 12395 of 1996 [From the Final…

Acquisition of Land–Re-conveyance of land–Doctrine of public trust would disable the State from giving back the property for anything less than the market value. Acquisition of Land–Re-conveyance of land cannot be ordered merely because there is delay in implementation of scheme for which land was acquired.

  2007(3) LAW HERALD (SC) 2517  IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice C.K. Thakker The Hon’ble Mr. Justice P.K. Balasubramaniyan Civil Appeal Nos. 5928-5929 of…

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