Simranjeet, Author at SCC Times

Colourable devices cannot be part of tax planning; obligation of every citizen to pay taxes honestly: Telangana HC

The Court stated that due to the non-obstante clause in Chapter X-A i.e., the General Anti-Avoidance Rules (‘GAAR’), its provisions get an overriding effect over and above the other existing provisions of law.

Case Briefs High Courts

Uttaranchal HC directs Labour Commissioner to inspect all brick kilns to ensure minimum wages are being paid to workers

The Court directed the Labour Commissioner to ensure that the provisions of all Labour Welfare Legislations are also being complied with in respect of Brick Kiln workers.

Case Briefs High Courts

‘Indulged into activity of inciting like-minded people to join them’; Bombay HC dismisses bail plea of three PFI members alleged to have conspired to transform India into an Islamic State

The Court noted that the appellants had participated in spreading hatred against the State and in spreading anti-national agenda through various means of propaganda including use of electronic media by creating WhatsApp groups and circulating messages detrimental to the interest of the nation.

Case Briefs High Courts

Preventive detention is justified only when an individual’s actions have potential to affect Public Order: Telangana High Court

There is a distinction between “Law and Order” and “Public Order”, i.e., offences that target specific individuals fall under the category of “Law and Order” and it is only when the criminal activities of an individual adversely affect the public at large that their conduct is deemed to disturb “Public Order”.

Case Briefs High Courts

‘Principal Auditor General shall decide Audit Objections expeditiously’; Gauhati HC disposes of PIL against officials allegedly involved in misappropriation of funds under Assam Sarba Siksha Abhiyan Mission

Out of the 43 Audit Objections, 23 Audit Objections have already been dropped after getting satisfactory clarification/reply from the authority concerned and the rest are soon to be dealt with.

Case Briefs High Courts

‘Right of dead to receive decent, respectful last rites’; Bombay HC orders Commissioner, Municipal Corpn. to issue directions to find plots of land to be used as burial grounds

For the Municipal Corporation, providing adequate place for burial of the dead is their statutory duty and obligation, thus, the authorities cannot shirk their shoulders away from such statutory responsibility.

Case Briefs High Courts

[Assam Victim Compensation Scheme] Gauhati HC directs Chief Secretary of Assam to file affidavit stating the reason for not making required amount available for disbursement of compensation

On the demand of around Rs. 44 Crores, only Rs. 9 Crores was provided to Assam State Legal Services Authority by the Finance Department and the Law Department of the State, for providing compensation to the victims.

Case Briefs High Courts

Bombay High Court upholds validity of the Textile Undertakings (Nationalisation) Laws (Amendment and Validation) Act, 2014

The Court opined that by clarifying the effect of “vesting” in the Central Government, the Textile Undertakings (Nationalisation) Laws (Amendment and Validation) Act, 2014 seeks to achieve the object behind enacting the Sick Textile Undertakings (Nationalisation) Act, 1974 and the Sick Textile Undertakings (Nationalisation) Act, 1995.

Case Briefs High Courts

Withholding a portion of salary/emoluments by an employer does not amount to cheating or criminal breach of trust: Bombay High Court

A same act may not amount to cheating and criminal breach of trust at the same time as for cheating, dishonest intention must exist at the inception of the transaction, whereas, for criminal breach of trust, there must exist a relationship between the parties, whereby one party entrusts another with the property as per law, albeit dishonest intention comes later.

Cases Reported Never Reported Judgments

Never Reported Judgment | Admitted/proven partial partition leads to presumption of division of all properties, movable and immovable, belonging to joint family [(1953) 1 SCC 414]

This report covers the Supreme Court’s Never Reported Judgment dating back to the year 1953 on partial partition.

Case Briefs High Courts

Bombay HC restrains exhibition, circulation of film “Hamare Baarah” till 14-06-2024 allegedly being derogatory to Islamic faith and married Muslim women in India

The petitioners submitted that the film “Hamare Baarah” portrays lives of married Muslim women to have no independent rights as individuals in society owing to “Aayat 223”, a verse in the Quran which in his view is entirely wrong and a misreading of the verse.

Case Briefs High Courts

[Section 125 CrPC] Able bodied husband who can support himself is obligated to support his wife: Gauhati High Court

A fascicular reading of Sections 125(1) and 125(4) of the Criminal Procedure Code, 1973 clearly demonstrates that if husband wilfully and intentionally neglects to provide maintenance to his wife then she can approach before the court seeking maintenance.

Case Briefs High Courts

Confessional statement, not signed or proved by the Magistrate who recorded it, cannot be treated as true u/s 164 CrPC: Gauhati High Court

The Gauhati High Court noted that after completion of the investigation, the petitioner was not examined under Section 313 of the Criminal Procedure Code, 1973, to enable him to personally explain circumstances appearing in the evidence against him, nor was his statement recorded.

Case Briefs High Courts

Gauhati High Court directs State to specify steps taken to deal with water logging problem in Guwahati

The Court opined that the water logging issue is directly related to the public, but the authorities concerned did not address it properly.

Case Briefs High Courts

‘Will serve the purpose of speedy justice’; Bombay HC directs District Courts to mandatorily award interest on maintenance amount payable by husbands/fathers

The Court opined that the husbands/fathers are many times not depositing the arrears of maintenance for years together and they have no fear or burden to pay the interest on that amount of maintenance and this is a serious legal mischief.

Case Briefs High Courts

‘Accident took place due to driver’s negligence’; Gauhati HC sets aside order directing Railways to pay compensation

Section 161 of the Railways Act, 1989 makes it compulsory for the drivers of every vehicle crossing an unmanned level crossing, to stop and to observe whether any train is coming, before crossing the level crossing, but in the present case, the driver failed to do so.

Case Briefs High Courts

Long term capital gains exempted from income tax; non-disclosure will not cause prejudice to interest of revenue or loss of revenue: Gauhati HC

The twin conditions, i.e., firstly, the order being erroneous and secondly, the order being prejudicial to the interest of revenue, must exist before power under Section 263 of the Income Tax Act, 1961 is exercised.

Case Briefs High Courts

[Rinima Begum Murder Case] ‘Order suffered from serious infirmities resulting in miscarriage of justice’; Gauhati HC cancels bail granted to two men

The Court stated that the order granting bail is passed in contravention to the well-established jurisprudence of bail, as Respondents 2 and 3, who were involved in heinous crimes, their release will result in weakening of prosecution case and will also have an adverse impact on the society.

Case Briefs High Courts

[POCSO] Uttaranchal HC commutes death sentence to 20 years’ rigorous imprisonment for man who committed rape on his stepsister

The Court opined that the prosecution did not place any material or evidence to conclude that reformation, rehabilitation, and social re-integration of the accused into society was not possible.

Case Briefs High Courts

[Rohith Vemula Suicide] ‘Despite best efforts of Investigating Officer, no evidence could be collected’; Telangana HC disposes of petitions after prosecution files closure report

The Telangana High Court noted that multiple issues could have driven Rohith Vemula to commit suicide and further, it could also not be established that the actions of the petitioners had driven Rohith Vemula to commit suicide.