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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.
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…

Civil Procedure Code, 1908 (CPC) – Section 100 – Appeal – Second appeal – Non-consideration of material evidence by First Appellate Court – Wrong assessment of facts – Second Appellate Court can decide true nature of a transaction on the basis of admitted facts – Interference in second appeal affirmed.

  AIR 1971 SC 1049 SUPREME COURT OF INDIA RADHA NATH SEAL (DEAD) BY HIS LEGAL REPRESENTATIVES — Appellant Vs. HARIPADA JANA AND OTHERS — Respondent ( Before : J.…

Kannan Devan Hills (Resumption of Lands) Act, 1971 – Sections 4 and 5 – Land in question – State has legislative competence to legislate on Entry 18, List II and Entry 42 List III. This power cannot be denied on the ground that it has some effect on an industry controlled under Entry 52, List I. Effect is not the same thing as subject-matter

  AIR 1972 SC 2301 : (1972) 2 SCC 218 : (1973) 1 SCR 356 SUPREME COURT OF INDIA THE KANNAN DEVAN HILLS PRODUCE — Appellant Vs. THE STATE OF…

Partnership Act, 1932 – Section – 69 – Civil Procedure Code, 1908 (CPC) – Order 30 Rule 4 – Promissory note – The respondents filed a suit to recover a sum of Rs. 58,880 on the foot of a promissory note dated April 1, 1960 to recover the principal sum of Rs. 46,380 and interest which accrued thereon – The respondent- firm is a registered partnership firm and under Section 69 of the Partnership Act, the suit is maintainable

  (1996) 8 AD 562 : (1997) 1 BC 503 : (1996) 10 JT 38 : (1996) 8 SCALE 17 : (1996) 11 SCC 480 : (1996) 7 SCR 152…

Partition – What manner the property are required to be enjoyed in equal shares? – On perusal of the partition deed, it is clear that the view of the High Court is not correct. It is seen that the ground floor was allotted to both the appellant and the respondent for common enjoyment and first floor was allotted to one party and second floor was allotted to another party

  (1996) 8 AD 553 : (1996) 8 SCALE 243 : (1996) 11 SCC 496 : (1996) 7 SCR 812 Supp SUPREME COURT OF INDIA K.M. SRINIVASAN — Appellant Vs.…

Service Matters

Validity of the charge memo – A charge memo imputing misconduct on his part was issued to respondent – The respondent filed O.A. in the Administrative Tribunal challenging the validity of the charge memo dated September 28, 1991. The Tribunal in the impugned order dated April 15, 1994 set aside the charge memo on the ground that the charges were vague

  (1996) 8 AD 728 : (1997) 75 FLR 2 : (1996) 10 JT 40 : (1997) 2 LLJ 1011 : (1996) 8 SCALE 14 : (1996) 11 SCC 498…

Customs Act, 1962 – Section – 15(1), 46(5) – Exemption from duty – Appeal relates to the applicability of the Notifications No. 439/86 and No. 440/86, dated October 6, 1986 whereby partial exemption admissible in respect of basic customs duty and auxiliary customs duty on wood and articles of wood falling under Notifications was withdrawn

  (1997) 94 ELT 454 : (1997) 11 SCC 654 SUPREME COURT OF INDIA KHATTAR ENTERPRISES (P) LTD. — Appellant Vs. COLLECTOR OF CUSTOMS, CALCUTTA — Respondent ( Before :…

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