Bringing you the Best Analytical Legal News
This column will list all the case briefs on the decisions of the Supreme Court
The instant appeals had challenged the orders passed by Kerala High Court, Commissioner of Income Tax (Appeals) (‘CIT(A)’) and Income Tax Appellate Tribunal (‘ITAT’).
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In a suo motu petition for expeditious trial of cases under Section 138 of the NI Act, the Supreme Court directed for creation of Special Courts with retired judicial/administrative officers, as a pilot study for a period of one year from 01-09-2022 to 31-08-2023.
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“The Criminal Court should decide like cases alike, and in such cases, the Court cannot make a distinction between the two accused, which will amount to discrimination”.
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Supreme Court left it to the Union Government to determine whether a change in law was warranted through diverse considerations falling within its remit during policy making choices and decisions.
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“Section 10A(1) of the Mines and Minerals (Development and Regulation) Act, 1957 mandates that all applications received prior to 12-01-2015 shall become ineligible”.
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Supreme Court said that admissibility and credibility are two distinct aspects, and the latter is really a matter of evaluation of other available evidence.
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Supreme Court expressed that since the benefit was granted in further cases, the appellants could not be denied the same. However, the directions for application of instant judgment were kept very specific by the Court.
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Supreme Court clarified that Clause 3(3) of amalgamation scheme does mention regarding continuation of legal proceedings by or against a transferee bank, but such amalgamation is aimed at securing larger public interest.
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“If the conclusion of the Trial Court is a plausible one, merely because another view is possible on reappreciation of evidence, the Appellate Court should not disturb the findings of acquittal and substitute its own findings to convict the accused”.
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Supreme Court, while going by the ordinary meaning of ‘commercial purpose’, said that ‘Commercial’ denotes “pertaining to commerce”. However, the Explanation clarifies that even purchases in certain situations for ‘commercial purposes’ would not take within its sweep the purchaser out of the definition of expression ‘consumer’
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Supreme Court said that while acting as counsel or advocates or in their capacity as advocates, the advocates cannot undertake or volunteer to solemnize marriages. However, in their capacity as friends or relatives of the intending spouses, their role as witnesses cannot be ruled out.
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Supreme Court noted that the bail application was rejected as the accused did not appear before the Trial Court.
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“What is cruelty for a woman, may not be cruelty for a man, and hence, a more elastic and broad approach is required when a wife seeks divorce.”
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“If the records of the enquiry officer reveal that the findings are based on some evidence, it is not the function of the Court in a judicial review to re-appreciate the same and arrive at an independent finding on the evidence”.
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“It would not be out of place to mention that this Court can even turn the clock back, if the situation warrants such dire measures.” said the Supreme Court while deciding instant matter after elections were already conducted.
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“The question of debt barred by limitation is to be decided on basis of evidence as, limitation is a mixed question of law and fact”.
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The Supreme Court affirmed the Himachal Pradesh High Court’s orders, whereby the validity of the Himachal Pradesh Passengers and Goods Taxation Act, 1955 as amended by the Himachal Pradesh Passengers and Goods (Amendment and Validation) Act, 1997 were upheld.
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Supreme Court said that the mere expectation of the Liquidator that a still higher price may be obtained can be no good ground to cancel an otherwise valid auction and go for another round of auction.
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The Trial Court partly decreed the challenge against Constable’s discharge and held the discharge order illegal on the ground of being passed in violation of principles of natural justice.
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“If the legislature merely seeks to validate the Acts, struck down or rendered inoperative by a Court, by a subsequent legislation without curing the defects in such legislation, the subsequent legislation would be ultra-vires“.
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