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Constitution of India, 1950 — Article 32 — Criminal Procedure Code, 1973 (CrPC) — Sections 154, 173 — Clubbing/Transfer of FIRs — Multiple FIRs registered against petitioners in different jurisdictions arising from same set of transactions relating to a real estate project — Held, multiplicity of FIRs and parallel investigations on same facts leads to avoidable multiplicity of proceedings, conflicting findings and serious prejudice to the accused — Principle laid down in T.T — Antony v — State of Kerala, (2001) 6 SCC 181, that there cannot be multiple FIRs for the same occurrence or transaction, squarely applies — FIR No. 30/2019 (EOW, Delhi) directed to be transferred and clubbed with FIR No. 439/2024 (Gurugram, Haryana) for investigation — Blanket direction restraining coercive steps in future FIRs declined, but petitioners permitted to avail remedies in law if future FIRs are based on the same transaction. Criminal Procedure Code, 1973 (CrPC) — Section 482 — Abuse of Process of Court — Discharge of Accused — Vague Allegations — Where allegations in FIR and charge sheet are general and do not specify the role of the accused, continuation of criminal proceedings amounts to abuse of process of court and may cause prejudice. Civil Procedure Code, 1908 (CPC) — Section 2(2), Order 20 Rule 18 — Preliminary vs. Final Decree — A Preliminary Decree declares rights and liabilities, leaving actual results to be worked out in further proceedings — A Final Decree is passed after further inquiries, completely disposing of the suit — A Preliminary Decree cannot be executed directly unless it is partly final — Provisions of Order 20 Rule 18 allow a court to pass a Preliminary Decree declaring rights and giving further directions if partition cannot be conveniently made without further inquiry in suits for partition of immovable property — The Supreme Court noted that the High Court erred by focusing on the nomenclature of the decree rather than its executable portions, especially when the property was not divisible by metes and bounds. Unlawful Activities (Prevention) Act, 1967 — Section 43-D(5) — Bail — Constitutional Courts’ power to grant bail — The Supreme Court reiterated that statutory restrictions on bail under the UAP Act do not oust the power of constitutional courts to grant bail on grounds of violation of fundamental rights, particularly the right to a speedy trial under Article 21 of the Constitution — The Court emphasized that the rigors of Section 43-D(5) can “melt down” when there is no likelihood of trial completion within a reasonable time and the period of incarceration is substantial. Penal Code, 1860 (IPC) — Section 304-A — Causing death by negligence — Motor Vehicles Act, 1988 — Section 134(b) and Section 187 — Duty of driver in case of accident and injury to a person and Punishment for offences relating to accident — Appeal against conviction and sentence — Driver convicted under Section 304-A IPC and Sections 134(b) and 187 MVA — High Court partly allowed revision, setting aside conviction for Section 279 IPC but maintaining conviction for Section 304-A IPC.

Income Tax Act, 1961 – Section 28(iiid), 28(iiie), 80HHC, 80HHC(3) -Computation of the deduction – The principle of statutory interpretation of a taxing statute that a subject will be liable to tax and will be entitled to exemption from tax according to the strict language of the taxing statute

  (2013) 262 CTR 275 : (2014) 360 ITR 93 : (2013) 217 TAXMAN 397 SUPREME COURT OF INDIA NISSAN EXPORT — Appellant Vs. COMMISSIONER OF INCOME TAX — Respondent…

Custom–Karewa Marriage–In case of death of either of the sons or the co-widow, respective share in the property devolves upon the remaining widow, in proportion, by survivorship. Custom–Karewa Marriage–Daughter of the deceased, from earlier husband of the surviving widow, can not claim succession or inheritance or right of reversion in such property. Custom–Karewa Marriage–In matters of succession to deceased’s ancestral property, the widow under Karewa shall be preferred to the collaterals and daughter/s of that person. Custom–Where ‘Customary Law’ is not excluded by the Statutory Law, the former would prevail over the latter.

    IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice S.B. Sinha The Hon’ble Mr. Justice R.V. Raveendaran Civil Appeal No. 12395 of 1996 [From the Final…

Acquisition of Land–Re-conveyance of land–Doctrine of public trust would disable the State from giving back the property for anything less than the market value. Acquisition of Land–Re-conveyance of land cannot be ordered merely because there is delay in implementation of scheme for which land was acquired.

  2007(3) LAW HERALD (SC) 2517  IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice C.K. Thakker The Hon’ble Mr. Justice P.K. Balasubramaniyan Civil Appeal Nos. 5928-5929 of…

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