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Hostile witnesses — Effect — When a large number of witnesses, including eyewitnesses, turn hostile, prosecution case often collapses for want of evidence — While reasons for hostility can be varied (coercion, fear, monetary consideration, etc.), it cannot automatically lead to conviction based on prior S. 161 statements or IO’s testimony about such statements, as these are not substantive evidence — Court’s consternation at collapse of a serious case due to witness hostility cannot be a reason to convict on insufficient or inadmissible evidence, amounting to a moral conviction anathema to criminal jurisprudence. Sales Tax — Kerala General Sales Tax Act, 1963 (Kerala Act) — Section 5A — Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act) — Section 7A — Purchase Tax — Liability of assessee purchasing goods from dealers exempt from sales tax — Where goods are purchased from dealers who are exempt from payment of sales tax by virtue of notifications or exemptions under the Kerala Act or Tamil Nadu Act, such a purchase is considered a purchase of “goods, the sale or purchase of which is liable to tax” within the meaning of Section 5A of the Kerala Act or Section 7A of the Tamil Nadu Act Prevention of Corruption Act, 1988 — Sections 7, 13(1)(d) r/w S. 13(2) a— Illegal gratification — Demand and Acceptance — Proof beyond reasonable doubt — Where prosecution case regarding demand and acceptance of bribe by public servant (Revenue Inspector) suffered from material contradictions and inconsistencies in evidence of complainant (PW1) and other prosecution witnesses (PW7) Minor discrepancies may not be fatal, but serious contradictions going to root of matter, rendering evidence untrustworthy, are grounds for acquittal. Under Rule 17, CCS (Pension) Rules, 1972, prior contractual service counts towards pension upon subsequent regularisation, subject to the employee opting to refund/forgo specified monetary benefits. Service of an IBC Section 8 demand notice upon Key Managerial Personnel at the Corporate Debtor’s registered office constitutes valid service on the company, emphasizing substance over technical form.

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