2021 SCC Vol. 4 Part 2

Constitution of India — Art. 226 — PIL: In this case there were allegations that PIL writ petition before High Court in this case was initiated at instance of SLP petitioner herein and others mala fide, and with vested interest, etc. Enquiry to determine that whether the audio recording on pen drive of alleged mobile phone conversation between SLP petitioner and intervener in the PIL writ petition submitted the High Court is authentic and genuine, at instance of retired Supreme Court Judge directed by High Court. Continuance of such enquiry, held not warranted once SLP petitioner had admitted the conversation and submitted transcript thereof in Court on affidavit. Further, directed that in event High Court intends to refer to said transcript while disposing of main writ petition, same can be done only after granting opportunity to SLP petitioner. [V. Eswaraiah v. Union of India, (2021) 4 SCC 231]

Criminal Procedure Code, 1973 — S. 319 — Summoning of additional accused: Exercise of powers and requisite test that needs to be applied by the courts, reiterated. [Ajay Kumar v. State of Uttarakhand, (2021) 4 SCC 301]

Evidence Act, 1872 — S. 118 — Child witness: Legal principles regarding evidentiary value, effect of discrepancies, duty of court and corroboration when necessary, summarized. [Hari Om v. State of U.P., (2021) 4 SCC 345]

Forest (Conservation) Act, 1980 — S. 2 — Restriction on de-reservation of forests: Provisions of S. 2 mandate strict and punctilious compliance therewith. Mere substantial compliance is not enough. Any construction made on forest land or its utilisation for “non-forest purposes” which is violative of Forest (Conservation) Act, 1980 and therefore illegal, liable to be demolished. [H.P. Bus-Stand Management & Development Authority v. Central Empowered Committee, (2021) 4 SCC 309]

Income Tax Act, 1961 — Ss. 80-IA and 80-AB: Deduction under S. 80-IA is not restricted to “business income” alone i.e. applicable to “income from other sources” as well. It is clarified that provisions contained in Ss. 80-AB and 80-IA(5) do not curtail such view. [CIT v. Reliance Energy Ltd., (2021) 4 SCC 237]

Transfer of Property Act, 1882 — S. 40 Pt. II and S. 54 — Agreement for sale — Whether genuine — Determination of: Where the disputed will and the agreement for sale cannot be analysed independent of each other, the agreement for sale is as invalid and untrustworthy as the will. [Venigalla Koteswaramma v. Malampati Suryamba, (2021) 4 SCC 246]