Supreme Court of India Judgements

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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. Motor Vehicles Act, 1988 — Sections 166, 168 — Compensation — Assessment of annual income of deceased/claimant on the basis of Income Tax Returns — Whether the ITR of the previous year alone, or the average of the previous two/three years, is to be taken — Held, no hard and fast formula governs computation of annual income; ITRs, being statutory documents, are an important reference point, but a bifurcation must be made between salaried and self-employed individuals — (i) For salaried individuals, the ITR of the previous year alone ordinarily suffices, since the financial impact of a promotion or salary revision is best reflected in that year’s return; where the deceased had not completed a year in a promoted position, or had not filed a return for that period, the Court may rely on the promotion letter and other corroborative financial statements; (ii) For self-employed persons/those running their own business, the average of the ITRs for up to the previous three years is to be taken as the reference point, having regard to the inherent income fluctuation in such professions — In assessing self-employed income, the surrounding circumstances to be additionally considered include: (a) the nature of the business (including geography and category); (b) its growth pattern and the impact of the death on the business; (c) its potential/future growth, including capital-intensive businesses profitable only at scale; (d) the possibility of negative income in initial years not reflecting the true financial standing; and (e) any other relevant factor — The date of filing of an ITR is also relevant, since income may be inflated after the death/injury; such returns call for closer scrutiny against surrounding financial statements, though they are not to be excluded outright merely for being filed post-death, if adequately supported.
C P C

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.

Jul 7, 2026 sclaw
Cr P C

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.

Jul 5, 2026 sclaw
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.
C P C
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.
Cr P C
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.
Accident
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.
Accident
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.
I P C

Criminal Law — Kidnapping for ransom under Section 364A of the Indian Penal Code, 1860 — Essential ingredients for conviction — The act of stopping children at pistol point and forcibly abducting a child satisfies the condition of threatening to cause death or hurt. –Proof of ransom demand — While Call Detail Records (CDRs) and Section 65-B of the Evidence Act are valuable, their absence is not fatal if the demand is established through cogent and corroborated oral testimonies of multiple witnesses, including the victim’s family and the investigating officer.

May 31, 2026 sclaw

2026 INSC 569 SUPREME COURT OF INDIA DIVISION BENCH HARJINDRA SINGH ETC. Vs. THE STATE OF U.P. ( Before : Pankaj Mithal and Prasanna B. Varale, JJ. ) Criminal Appeal…

Corporate

Competition Act, 2002 — Merger control (Section 6 read with Sections 10, 31) — Disclosure obligations — Substance over form (Regulation 9(4) and 9(5)) — Inter-connected steps — Duty of complete notification — Whether mere naming of agreements in a filing constitutes sufficient notice? — Held, notification is sufficient if inter-connected steps and linkages are placed on record and explained, enabling assessment, even if not labelled as per regulator’s preference.

May 31, 2026 sclaw

2026 INSC 576 SUPREME COURT OF INDIA DIVISION BENCH AMAZON.COM NV INVESTMENT HOLDINGS LLC Vs. COMPETITION COMMISSION OF INDIA AND OTHERS ( Before : Vikram Nath and Sandeep Mehta, JJ.…

Matrimonial

Constitution of India, 1950 — Article 142 — Supreme Court’s power to do complete justice — Marriage irretrievably broken down — Possibility of reconciliation non-existent — Multiple civil and criminal proceedings pending between parties — Compelling parties to remain married when ties have long been severed serves no legitimate purpose — Supreme Court can dissolve marriage under Article 142.

May 31, 2026 sclaw

2026 INSC 577 SUPREME COURT OF INDIA DIVISION BENCH SALIL DHAWAN Vs. PRIYANSHI GHAI ( Before : Vikram Nath and Sandeep Mehta, JJ. ) Civil Appeal No…..of 2026 (Arising out…

Acquittal

Criminal Procedure Code, 1973 (CrPC) — Sections 366, 374(2) — Death Sentence — Appeal against conviction and sentence — High Court partly allowed appeals by acquitting of one charge and confirming conviction and sentences for remaining offences, including death sentence — Supreme Court considered submissions on behalf of accused-appellants and respondent-State — Supreme Court analyzed evidence and found prosecution failed to establish circumstances beyond reasonable doubt — Accordingly, judgments of trial court and High Court set aside, and appeals allowed.

May 31, 2026 sclaw

2026 INSC 578 SUPREME COURT OF INDIA FULL BENCH MEHTAB Vs. STATE OF UTTARAKHAND ( Before : Vikram Nath, Sandeep Mehta and Vijay Bishnoi, JJ. ) Criminal Appeal No(s). 1342-1343…

Cheque Dishonour I B C

Negotiable Instruments Act, 1881 — Sections 138 & 141 — Insolvency and Bankruptcy Code, 2016 (IBC) — Part III (Personal Insolvency) — Moratorium Provisions — Criminal Proceedings vs. Civil Liability — Dishonour of cheque is a criminal offence due to specific deeming fiction in Section 138, not merely a civil wrong for debt recovery, even though it arises from a debt — Held, moratorium under IBC Part III does not stay criminal proceedings under Section 138 of NI Act.

May 31, 2026 sclaw

2026 INSC 579 SUPREME COURT OF INDIA DIVISION BENCH DINESHCHAND SURANA Vs. UCO BANK ( Before : J.B. Pardiwala and K. V. Viswanathan, JJ. ) Criminal Appeal No….of 2026 (Arising…

I B C

Insolvency and Bankruptcy Code, 2016 (IBC) — Corporate Insolvency Resolution Process (CIRP) — Letter of Intent (LoI) — Appellant’s claim that LoIs were conditional due to clauses concerning pending judicial orders and staff/employee litigation rejected — NCLT and NCLAT found appellant was aware of these issues and discussions in CoC meetings — Appellant’s arguments of conditional LoI were considered an “after-thought” and an attempt to renege from the plan.

May 31, 2026 sclaw

2026 INSC 580 SUPREME COURT OF INDIA DIVISION BENCH SANJAY DAVE Vs. ANDHRA BANK LTD. AND OTHERS ( Before : K. V. Viswanathan and Vipul M. Pancholi, JJ. ) Civil…

Customs & Excise

Central Excise Act, 1944 — Section 2(f) — Manufacture — Two-fold test — For an activity to be considered “manufacture,” it must result in new, distinct goods with a new identity, character, or use (transformation test), and these resultant goods must be marketable — Both tests must be satisfied. –Section 35L(2) — Amendment retrospectivity — Amendment clarifying that taxability or excisability of goods is included in “determination of any question having a relation to the rate of duty” is clarificatory and retrospective in nature.

May 31, 2026 sclaw

2026 INSC 582 SUPREME COURT OF INDIA DIVISION BENCH M/S ALUPRO BUILDING SYSTEMS PVT. LTD Vs. COMMISSIONER OF CENTRAL EXCISE BANGALORE-II ( Before : J.B. Pardiwala and R. Mahadevan, JJ.…

I P C

Criminal Procedure Code, 1973 (CrPC) — Section 482 — Quashing of criminal proceedings — High Court’s power to quash proceedings is distinct from compounding offences under Section 320 CrPC and can be invoked even for non-compoundable offences — Inherent power to be exercised to secure ends of justice or prevent abuse of process of court — Nature and gravity of offence to be considered — Heinous offences generally not quashed, but cases with overwhelming civil flavour, particularly arising from commercial/financial transactions, may be quashed if parties have settled disputes and conviction is remote, to prevent oppression and injustice.

May 31, 2026 sclaw

2026 INSC 588 SUPREME COURT OF INDIA DIVISION BENCH VIJAY KUMAR KELA AND ANOTHER Vs. CENTRAL BUREAU OF INVESTIGATION AND ANOTHER ( Before : B.V. Nagarathna and Ujjal Bhuyan, JJ.…

Service Matters
Service

Service Law — Termination of probationer — Regulation 16(3)(a) of Vijaya Bank (Officers’) Regulations, 1982 — Termination simpliciter vs — punitive termination — Termination deemed punitive if based on allegations of misconduct without due process, even if framed as unsatisfactory performance — Bank’s attempt to terminate for misconduct shifted to termination for unsatisfactory performance to bypass inquiry, rendering it unsustainable.

May 31, 2026 sclaw

2026 INSC 589 SUPREME COURT OF INDIA DIVISION BENCH GENERAL MANAGER, BANK OF BARODA AND OTHERS Vs. ASHOK KUMAR SINGH AND OTHERS ( Before : J.K. Maheshwari and Atul S.…

Arbitration

Arbitration and Conciliation Act, 1996 — Section 34 & 37 — Scope of Interference — Court’s jurisdiction under Section 34 is narrowly circumscribed and confined to specific grounds enumerated — Court cannot act as an appellate forum to correct factual errors or review merits — Arbitral Tribunal is master of evidence and interpretation of contracts — Interference is not warranted merely because an alternative view is possible, if the tribunal’s conclusion is plausible and can be arrived at by a reasonable person.

May 31, 2026 sclaw

2026 INSC 590 SUPREME COURT OF INDIA DIVISION BENCH MADHYA PRADESH ROAD DEVELOPMENT CORPORATION LTD. THROUGH ITS MANAGING DIRECTOR Vs. M/S JABALPUR CORRIDOR PVT. LTD. THROUGH ITS MANAGING DIRECTOR (…

You missed

C P C

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.

Jul 7, 2026 sclaw
Cr P C

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.

Jul 5, 2026 sclaw
Accident

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.

Jul 5, 2026 sclaw
Accident

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.

Jul 5, 2026 sclaw