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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.

Income Tax Act, 1961 – Section 275(1), 275(1)(a) -Period of limitation – Whether on the facts and in the circumstances of the case the Income- Tax Appellate Tribunal failed to appreciate that the period of limitation in the instant case is governed by the provisions of Section 275(1) as the penalty was initiated in the assessment order itself and the penalty order was issued within time in accordance with the provisions of Section 275(1)(a) of the Income- Tax Act, 1961

  (2013) 217 TAXMAN 400 SUPREME COURT OF INDIA COMMISSIONER OF INCOME TAX — Appellant Vs. KEDIA POWER LTD. — Respondent ( Before : H.L. Dattu, J; Dipak Misra, J…

Examination of reports – The case arises of alleged ill-treatment of appellant by her husband and her father. The case is going on since 29th July, 1995. Appellant came up against the order passed by the Metropolitan Magistrate on 29th July, 1995 ordering to be admitted to Delhi Psychiatry center, 35, Defence Enclave, Vikas Marg, New Delhi, for observation and treatment

  (1997) 2 Crimes 62 : (1997) 5 JT 120 : (1997) 3 SCALE 761 : (1997) 5 SCC 346 : (1997) 1 UJ 736 SUPREME COURT OF INDIA ANAMIKA…

Service Matters

A junior officer belonging to Scheduled Castes or Scheduled Tribes, by operation of Article 16(1) read with Atricle 16(4) and 16(4A) would steal a march over his erstwhile seniors in the lower cadre and get promotion – The principle of reservation in promotions would be applicable where the Scheduled Castes and Scheduled Tribes are not adequately represented in promotional posts

  (1996) 3 AD 313 : (1996) 73 FLR 986 : (1996) 3 JT 439 : (1996) 3 SCALE 44 : (1996) 5 SCC 167 : (1996) 3 SCR 266…

Service Matters

Vacancies of drivers – The respondent was initially appointed as a daily-wager in Guntur Municipality. After completion of 5 years of service as NMR he was regularized. It is the claim of the respondent that during this period he was working as a driver and, therefore, after regularisation as a Class IV employee he should be assigned the duties and the pay scale of driver

  (1998) 8 SCC 380 : (1998) SCC(L&S) 1591 SUPREME COURT OF INDIA COMMISSIONER, GUNTUR MUNICIPALITY — Appellant Vs. B. CHRISTUDASU — Respondent ( Before : S. P. Kurdukar, J;…

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