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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.

Criminal Procedure Code, 1973 (CrPC) – Section 161 – Statement to police – Delay in recording – Delay of 13 days in recording statement of informant, who allegedly lodged FIR within half an hour of incident – In this case of murder there was a delay of almost 13 days in recording the statement of the informant under Section 161, Cr.P.C. Moreover, the High Court found the explanation given by the Investigating Officer rather unconvincing.

  AIR 2005 SC 762 : (2005) CriLJ 892 : (2005) 1 JT 89 : (2005) 10 SCC 399 : (2005) AIRSCW 359 : (2005) 1 Supreme 263 SUPREME COURT…

Constitution of India, 1950 – Article 32 -Conduct of the investigation – A complaint by the Finance Minister that ‘N’ was an agent of foreign intelligence agency and was indulging in anti national activities and had built up a business empire of Rs. 300 crores within a period of nine years, a decision was taken that the matter needs to be probed

  (2013) 13 SCALE 201 : (2014) 1 SCC 93 SUPREME COURT OF INDIA RATAN N. TATA — Appellant Vs. UNION OF INDIA (UOI) AND OTHERS — Respondent ( Before…

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