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Bombay High Court Weekly Round-Up:...

Bombay High Court Weekly Round-Up: 23 September – 29 September, 2024

Sanjana Dadmi

30 Sept 2024 2:45 PM IST

Non-Filing Of Declaration & Input-Output Ratio Is Procedural Requirement But Not Pre-Condition For Claiming Rebate On Excise Of Exported Goods: Bombay HC

Case Title: Volvo Group India Pvt Ltd. versus Union of India and Ors

Citation: 2024 LiveLaw (Bom) 486

The Bombay High Court recently clarified that just because the verification of input-output ratio was not submitted before the export of goods, it does not mean that same cannot be verified post export of goods.

While giving such relaxation, the Division Bench of Justice K. R. Shriram and Justice Jitendra Jain observed that the procedure for submitting input-output ratio is inconsequential for claiming rebate under Central Excise Act when the claim of petitioner/ assessee is only qua excise duty paid on chassis purchased and used in the manufacture of buses which are exported.

Initiating Tax Proceedings After CIRP Approval Violates Section 31 IBC: Bombay High Court

Case: Uttam Value Steels Ltd. Vs Assistant Commissioner of Income Tax

Citation: 2024 LiveLaw (Bom) 487

The Bombay High court held that once a resolution plan is approved under Section 31 of the Insolvency and Bankruptcy Code (IBC), 2016, it is binding on all creditors, including government authorities, such as the Income Tax Department.

A Division bench of Justice G.S. Kulkarni & Justice Somasekhar Sundaresan emphasized that all claims, including tax liabilities that were not part of the approved resolution plan, are extinguished, and no fresh proceedings can be initiated for claims related to the period before the CIRP.

Any And Every Cruelty Or Harassment Of Wife Will Not Attract Section 498A Of IPC: Bombay High Court

Case Title: Namdeo Bansode vs State of Maharashtra

Citation: 2024 LiveLaw (Bom) 488

The Bombay High Court on Monday (September 23) while acquitting a husband convicted for abetting the suicide of his wife by torturing her, held that section 498A of the Indian Penal Code (IPC) does not attract in any and every harassment or type of cruelty. Single-judge Justice Sanjay Mehare sitting at Aurangabad held that to convict a person under section 498A, the prosecution must establish 'continuous' harassment.

Imprisonment Does Not Restrict Individual's Right To Pursue Education: Bombay High Court

Case Title: Mahesh Raut vs State of Maharashtra

Citation: 2024 LiveLaw (Bom) 489

The Bombay High Court recently observed that imprisonment of an individual does not restrict his or her right to education.

A division bench of Justices Ajay Gadkari and Dr Neela Gokhale made the observation while ordering a Mumbai-based Law College, to admit Mahesh Raut, one of the accused in the Bhima-Koregaon case, as a student for the LLB course for the academic year 2024-2027.

Bombay High Court Quashes State Minorities Commission's Notice To HDFC Bank On Complaint Of Jain Community Member Alleging Harassment

Case title: HDFC Bank Limited & Ors. vs. State of Maharashtra & Ors.

Citation: 2024 LiveLaw (Bom) 490

The Bombay High Court has quashed a show-cause notice issued by the Maharashtra State Minorities Commission to the HDFC Bank about a complaint raised by a member of the Jain community alleging harassment by the bank, on the ground that the Commission has no jurisdiction to entertain the complaint.

A division bench of Justice Bharati Dangre and Justice Manjusha Deshpande stated that the complaint was an attempt to 'short-circuit' the procedure adopted the HDFC bank against its borrowers. It noted that a member cannot approach the Commission only on the pretext of being a minority, in order to circumvent lawful orders passed by a competent authority.

Inadvertent Error Selecting Wrong Option In Application Form: Bombay High Court Directs Admission Of Disabled Candidate To MBBS Course

Case title: Shahid Akeel Shaikh vs. Union of India & ors.

Citation: 2024 LiveLaw (Bom) 491

The Bombay High Court has directed a Government Medical College in Maharashtra to admit a candidate with disabilities to its MBBS course, who had inadvertently selected the 'no' option in the Persons with Disabilities (PwD) column of the online application form and as a result was not examined for his disability status.

A division bench of Justice M. S. Sonak and Jusitce Kamal Khata noted that the petitioner's error was bonafide and unintentional. It observed that he has neither secured any undue advantage nor misled any authorities. Further, the error has not caused or does not have the potential of causing any prejudice to any candidate interested in obtaining admission to the PwD-OBC category.

Not Every Forward Can Be Interpreted For Creating Rift In Society; People Should Restrain From Forwarding Everything They Receive: Bombay HC

Case Title: Dnyaneshwar Wakale vs State of Maharashtra

Citation: 2024 LiveLaw (Bom) 492

In a significant ruling, the Bombay High Court recently held that each forward of an objectionable post on WhatsApp or any other social media platform, cannot be interpreted to have been done to create unrest in the society or two groups of people.

The observation were made while quashing a First Information Report (FIR) lodged against a man, booked for forwarding an objectionable post against Dr Babasaheb Ambedkar to few of his WhatsApp contacts. A division bench of Justices Vibha Kankanwadi and Santosh Chapalgaonkar said that people must exercise self restraint and avoid forwarding whatever they receive on their WhatsApp.

Minor Girl If Subjected To Rape Will Be Terrified, Won't Act Normal: Bombay High Court Acquits Man In POCSO Case

Case Title: Vijay Jawanjal vs State of Maharashtra

Citation: 2024 LiveLaw (Bom) 493

A minor girl subjected to sexual assault would normally be 'terrified' and not 'act normal and play', the Nagpur bench of the Bombay High Court observed recently while acquitting a 64-year-old man convicted for sexually assaulting a minor girl. Single-judge Justice Govind Sanap noted from the testimony of the girl's mother that the girl was allegedly sexually assaulted by the applicant in a Samaj Mandir (community hall) and when she went to the hall, the victim girl was playing.

Scheduled Commercial Bank Had Utilized Opening Balance In Bad Debts Account To Reduce Total Bad Debts Written Off: Bombay HC Allows Benefit Of Sec 36(1)(Vii)

Case Title: Industrial Development Bank of India versus DCIT

Citation: 2024 LiveLaw (Bom) 494

The Bombay High Court held that deduction claimed by bank u/s 36(1)(vii) in respect of write off bad debts is allowable without any adjustment to the credit balance in the provision for bad and doubtful debts u/s 36(1)(viia) which was adjusted with the bad debts claimed in the subsequent AY.

The Division Bench of Justice G. S. Kulkarni and Justice Somasekhar Sundaresan observed that “It is inconceivable that the amount of bad debts claimed as deduction u/s 36(1)(vii) could have any bearing so as to require any deduction/ subtraction from the provision for bad debts, made by the assessee u/s 36(1)(viia)”.

Art.4(8) Law Of Divorce | Wife Refusing To Live With Husband And His Paramour Doesn't Mean She "Freely Consented" To Separation: Bombay HC

Case Title: Arshad Khalifa vs Gulzar Khalifa

Citation: 2024 LiveLaw (Bom) 495

A husband insisting a wife to live in the house where he lives with his paramour is a good enough reason for her to stay separately and this 'separation' cannot be regarded as the wife's 'free consent' to separation, to afford a ground to the husband to seek divorce under the Law of Divorce (Divorce Act, 1910), ruled the Bombay High Court at Goa, recently.

Single-judge Justice Makarand Karanik noted that the husband in the instant case, claimed that his wife abandoned him and refused to join the conjugal relationship in May 1993, which was just within a year of their marriage, which was registered in November 1992. The judge noted from the material on record that the husband was living his another woman, with whom he had an affair even prior to his marriage with the respondent wife and has two sons from her.

Capital Asset Financed By Foreign Currency Loan Can Be Capitalized U/s 43A If Such Asset Was Imported From Abroad: Bombay High Court

Case Title: Principal Commissioner of Income Tax vs. Galaxy Surfactants

Citation: 2024 LiveLaw (Bom) 496

While explaining that Section 43A is a non-obstante provision, which positively imposes an obligation notwithstanding anything contained in the Income tax Act, the Bombay High Court held that losses due to exchange rate changes on a foreign currency loan taken for import of a capital asset must not be treated as revenue expenditure.

Other orders/Observations:

"God Forbid Us": Bombay High Court Voices Concern Over Accused Being Released On Technical Grounds, Even In Serious Offences

"God forbid us if we go by the technicalities" the Bombay High Court remarked on Monday while expressing anguish over the fact that in several serious offences, accused are released only on a technical ground that the investigating officer did not give them the 'grounds of arrest' in writing.

The remark was made by a bench of Justices Bharati Dangre and Manjusha Deshpande while hearing a plea filed by Mihir Shah, prime accused in the Worli hit-and-run case, who has challenged his arrest stating that the same is illegal since the I.O did not give him the 'grounds of arrest' in writing.

Bombay HC Seeks Affidavit Of State High Power Committee Secretary On Steps To Rehabilitate Residents Of Sanjay Gandhi National Park Area

The Bombay High Court has directed the Secretary of State High Power Committee, which was constituted to prepare measures to rehabilitate entitled residents in Sanjay Gandhi National Park, to file an affidavit regarding the steps taken by the Committee to ensure rehabilitation.

A Division Bench of Chief Justice Devendra Kumar Upadhyaya and Justice Amit Borkar also asked the Advocate General (AG), Dr. Birendra Saraf, to coordinate with the State High Power Committee to work out a solution for rehabilitating people at the earliest.

Ensure No Other Surgery Takes Place Under Mobile Torchlight: Bombay High Court Tells BMC After Death Of Mother, Newborn

Observing that 'lives are precious' the Bombay High Court on Tuesday told the Brihanmumbai Municipal Corporation (BMC) and also the National Medical Commission (NMC) to play a 'proactive' role and ensure that no other surgery or delivery takes place in mobile torchlight in any of the civic or State-run hospitals.

A division bench of Justices Revati Mohite-Dere and Prithviraj Chavan was hearing a plea filed by the husband of Shahidunnisa Shaikh, who died after a C-section delivery in the civic-run Sushma Swaraj Maternity Hospital in Mumbai's Bhandup. Her husband alleged that the wife's C-section was performed using a mobile torchlight as the electricity connection in the hospital on the relevant day was down.

File Affidavit Explaining How Online Rummy Is 'Game Of Skill' And Not Chance: Bombay High Court To State

A PIL has been filed in the Bombay High Court for banning the online game of 'Rummy' in Maharashtra. The petitioner seeks to ban Rummy on the grounds that it is a game of 'chance', which amounts to 'gambling'.

A Division Bench of Devendra Kumar Upadhayay and Justice M. M. Sathaye heard the matter. The Court asked the respondents (State, Google, Junglee Rummy and Rummy Circle) to file affidavits on the maintainability of the petition and also detailing how online rummy is a game of skill rather than a game of chance.

Hard To Accept Cops Couldn't Overpower Accused, "Shoot-Out" Could Be Avoided: Bombay HC While Hearing Badlapur 'Fake Encounter' Case

While hearing a plea by father of the Badlapur school sexual assault accused who died in an alleged "fake encounter" on Monday, the Bombay High Court orally said it is difficult to accept that the accused– who was not a "strong man", couldn't be overpowered by the police officials who were with him.

A division bench of Justice Revati Mohite Dere and Justice Prithviraj Chavan was hearing the petitioner father's plea who has among various reliefs sought an investigation into the matter as well as registration of FIR against the erring police officials.

"Islamophobia On The Rise In India": Plea In Bombay HC Seeks FIR Against CM Eknath Shinde, BJPs Nitesh Rane For Allegedly Hurting Religious Sentiments

A Bandra-resident has moved the Bombay High Court seeking directions to the Maharashtra Police to register a criminal case against Chief Minister Eknath Shinde and BJP legislator Nitesh Rane, for allegedly hurting the religious sentiments of the Muslim community and also for supporting or protecting the persons, who have been recklessly making objectionable comments against Prophet Mohammad.

Bombay High Court Allows Kunal Kamra's Plea, Strikes Down 2023 Amendment To IT Rules On 'Fact Check Units'

After receiving the 'opinion' of "tie-breaker" Judge, the Bombay High Court division bench today declared amendment to the IT Rules, 2021, "unconstitutional" and struck down the said amendment, which allowed the Central government to establish Fact Check Units (FCUs) to identify "fake and false" information about its business, being circulated on digital platforms.

The bench of Justices Ajay Gadkari and Dr Neela Gokhale allowed the petitions filed by comedian Kunal Kamra, Editors Guild of India, Association of Indian Magazines and News Broadcasters of Digital Association.

"Revising Committee Suggested Some More Cuts To Makers": CBFC Tells Bombay High Court On Release Of Kangana Ranaut Starrer 'Emergency'

The Central Board of Film Certification (CBFC) on Thursday told the Bombay High Court that its revising committee has suggested some cuts to the makers of the controversial film "Emergency" and only then the film starring BJP lawmaker Kangana Ranaut, can be released.

However, Zee Studios, the co-producer of the film, urged the division bench of Justices Burgess Colabawalla and Firdosh Pooniwalla to adjourn the hearing as it would want to seek instructions on whether the cuts can be made or not.

Bombay High Court Denies Foreign Travel Permission To Indrani Mukherjea, Allows CBI's Plea

The Bombay High Court today refused permission to Indrani Mukherjea, the prime accused in the high profile murder case of Sheena Bora, to travel to Spain and the United Kingdom (UK).

Single-judge Justice Shyam Chandak pronounced the verdict on a plea filed by the Central Bureau of Investigation (CBI) challenging the order of a special court, which permitted Indrani to travel abroad for paying property tax, updating her bank accounts and also for updating her Will (removing name of her ex-husband Peter Mukherjea from the records).

Will Soon Identify 'Secluded Place' For Burial Of Badlapur Encounter Deceased: Maharashtra Police Tells Bombay High Court

The Maharashtra Police on Friday informed the Bombay High Court that it will be soon identifying a 'secluded' place for burying the dead body of the accused in the Badlapur minors' sexual assault case, who was shot down by the Thane Police in an alleged 'fake' encounter on September 24.

A division bench of Justices Revati Mohite-Dere and Milind Sathaye was irked to know that the police was successful to identify certain spot for the burial of the body, however, the family's lawyer Amit Katarnaware made some 'political comments' due to which the owners of the land, refused to give their space for the burial.