[POCSO Act] Touching Victim's Private Parts With Penis Amounts To Offence Of Aggravated Penetrative Sexual Assault: Meghalaya High Court

Recently, the Meghalaya High Court observed that touching the private parts of the victim with a penis would amount to committing an offence of aggravated penetrative sexual assault punishable under Section 6 of the POCSO Act, 2012. The Court said that the accused act of touching private parts of the victim with his penis without penetration into the vagina would not amount to committing...

Income Tax Act | Hypothetical Income Appearing In Books Of Account Is Not Taxable: Meghalaya High Court

The Meghalaya High Court has held that the entries of the hypothetical income that occurred in the books of the company would not be considered as a 'real income' to levy 'income tax'. The Court also said that once an order passed under Section 263 of the Income Tax Act by the Appellate Authority becomes final, then the Assessing Officer cannot order a re-assessment of income. “Once the...

Once Revision Order Become Final, No Question Of Passing Another Order Will Arise: Meghalaya High Court

The Meghalaya High Court has held that once the revision order becomes final, no question of passing another order will arise.The bench of Chief Justice S. Vaidyanathan and Justice W. Diengdoh has observed that the Assessing Officer had passed an order under Section 263 of the Income Tax Act, 1961, which was set aside by the Principal Commissioner of Income Tax, Shillong. The order...

Rape Victim's Sole Testimony Of Sterling Quality Sufficient To Convict Accused, Corroboration With Medical Report Not Necessary: Meghalaya HC

Observing that the conviction of the accused can be based on the sole testimony of the prosecutrix if her testimony transpires the court's confidence, the Meghalaya High Court convicted the accused for committing the offence of rape on a minor victim even though the medical report didn't establish the guilt of the accused.Drawing reference from the Supreme Court's case of Ganesan vs. State,...

Meghalaya High Court Directs Customs Commissioner To Refund Rs. 60 Lakhs For Destroying Seized Betel Nuts

The Meghalaya High Court has directed the customs commissioner to refund Rs. 60 lakh for destroying seized betel nuts.The bench of Justice H. S. Thangkhiew has observed that the Tribunal found that the goods were neither imported nor proved to be smuggled. Though the case was assailed before the Division Bench and ultimately before the Supreme Court, it was dismissed.The goods of the...

Reinstating Employee With Potential Mental Health Issues In Disciplined Force Could Be Dangerous: Meghalaya High Court

A division bench of the Meghalaya High Court, comprising S. Vaidyanathan, Chief Justice, and Justice W. Diengdoh, while deciding a Writ Appeal, held that reinstating an employee with potential mental health issues in disciplined force could be risky. Background Facts X (Employee), was enrolled as a Rifleman (Barber) in the Assam Rifles and had a perfect service record...

Prosecution In Serious Offences Like Rape Cannot Be Withdrawn Based On Forgiveness Of Victim: Meghalaya High Court

The Meghalaya High Court has held that the victim of rape expressing forgiveness towards the accused and wishing not to proceed further in the case is not a ground to quash the First Information Report (FIR) against the accused. Justice B. Bhattacharjee further said it is for the Trial Court to decide whether there was a presence of consent based on such forgiveness.The bench was considering...

[Section 311 Cr.PC] Application To Recall Witness Is Valid On Grounds Of Inadequate Examination By Previous Counsel: Meghalaya High Court

The Meghalaya High Court observed that the accused's application under Section 311 of the Code of Criminal Procedure, 1973 (Cr.PC) seeking to recall a witness is justified on the ground that the previous counsel did not examine the witness on necessary facts and that re-examination by the new counsel is crucial for the outcome of the trial.Justice B. Bhattacharjee was deciding a...

[S.145 CrPC] Attachment Order Cannot Be Passed If There Was No Evidence Of Likelihood Of Breach Of Peace: Meghalaya High Court

The Meghalaya High Court has observed that a Magistrate cannot base an attachment order under Section 146 CrPC solely on the inability to determine the possession of the disputed land, if there was no evidence of a likelihood of breach of peace as provided under Section 145 CrPC.The respondent had filed a FIR against the petitioner claiming that petitioner was attempting to forcibly occupy...

After 33 Yrs Of Service, Meghalaya High Court Treats Teacher's Resignation As Voluntary Retirement, Entitling Her To Pensionary Benefits

The Meghalaya High Court has considered the resignation tendered by a teacher as voluntary retirement enabling the teacher to benefit from pension and other entitlements, based on the circumstances of her resignation from the service.Justice H. S. Thangkhiew was considering the claim of the petitioner that she cannot be deprived of her pensionary and other terminal benefits after having...

Claim Of Additional Increment Is Not A Continuing Ground In Service Matters, No Remedy In Case Of Delayed Petition: Meghalaya High Court

The High Court of Meghalaya has held that the claim of additional increment in service matters is not a continuing ground and therefore, in cases of long delay in filing a petition, relief cannot be granted on grounds of delays and laches.The Division bench of Chief Justice S. Vaidyanathan and Justice W. Diengdoh were considering the appeal preferred by the appellants/writ petitioners against...

Meghalaya High Court Rejects Bail In POCSO Case Despite Trial Delay, Considering Seriousness Of Offence

The Meghalaya High Court has observed that even with a delay of one year in commencing trial under the Protection of Children from Sexual Offences Act, 2012 (POCSO), while deciding on bail, the gravity of the offence needs to be taken into considerationThe accused/petitioner was arrested in relation to a POCSO case and a chargesheet was filed against him in June 2023. The Trial before the...