Supreme Court Annual Digest 2022- TAX

See Also: Supreme Court Annual Digest 2022 - Income Tax Central Excise Act, 1944; Section 11B - Central Excise Rules, 2002 ; Rule 18 - While making claim for rebate of duty under Rule 18 of the Central Excise Rules, 2002, the period of limitation prescribed under Section 11B of the Central Excise Act, 1944 shall have to be applied and applicable. (Para 15) Sansera Engineering Ltd....

UP Local Body Polls | Supreme Court Allows All India Council Of Mayors To Intervene In Plea Related To OBC Quota

The Supreme Court on Friday (January 27) allowed the All India Council of Mayors to file an intervention application seeking to continue in their offices till their successors are elected, in the matter pertaining to Uttar Pradesh Urban Local Body Polls. The matter was listed before a bench comprising Chief Justice DY Chandrachud and Justice Dipankar Datta. At the outset, Senior Advocate...

Supreme Court Explores Possibility Of Accommodating Engineer With Colour Blindness In Employment Of TANGEDCO

The Supreme Court has asked the Tamil Nadu Generation and Distribution Corporation to inform it how an engineer with colour blindness could be accommodated in his post having regard to the nature of his qualification. The State Corporation has been asked to file an affidavit in this regard.The bench comprising Justices S Ravindra Bhat and Dipankar Datta was hearing a Special Leave Petition...

When A Person Has Relinquished Rights In Father's Self Acquired Property, His Sons Are Estopped From Claiming Share : Supreme Court

The Supreme Court, recently, held that the effect of estoppel from laying a claim on property cannot be warded off by persons claiming through the person whose conduct has generated the estoppel.A Bench comprising Justices K.M. Joseph and Hrishikesh Roy observed that when a son relinquishes their right to the self-acquired property of the father; and the conduct is accompanied by receipt of...

Supreme Court Issues Notice To ECI On BJP's Review Petition Against Order Imposing Fine For Not Publishing Criminal Antecedents Of Candidates

The Supreme Court on January 27 issued notice to the Election Commission of India in a review petition filed by Bharatiya Janata Party (BJP) General Secretary, BL Santhosh, against the order imposing a penalty on the party for not publishing criminal antecedents of candidates fielded for the 2020 Bihar assembly elections. A bench comprising Justices Dinesh Maheshwari and BR Gavai was hearing...

Two Orders In Same Case; Different Version Uploaded On Website: Supreme Court Asks Madras HC To Take Corrective Measures

In a strange case where the order uploaded in the website of the Madras High Court was found to be different from the order which was initially pronounced, the Supreme Court has asked the High Court to take necessary corrective measures.In September 2022, when this discrepancy was brought to notice, the Supreme Court had called for a report from the Madras High Court Registry, after terming...

If Last Day Of Limitation For Appeal To NGT Falls On A Holiday, Can Appeal Be Filed On Next Working Day? Supreme Court To Consider

The Supreme Court on Friday(January 27) deliberated upon the interpretation of Section 16 of the NGT Act insofar as the period of limitation in filing an appeal was concerned. The question that arose before the bench comprising Chief Justice DY Chandrachud and Justice Dipankar Datta was that if the last date of limitation for filing an appeal in NGT was a public holiday, what would happen....

'What If There Is No Basic Structure Doctrine?' : Ex-Judge Deepak Gupta Cites Example Of Hitler Using Majority To Pass Amendments

While delivering the guest lecture at 2nd BR Ambedkar Memorial Lecture 2023 organised by Hidayatullah National Law University, Justice Deepak Gupta, former Judge of the Supreme Court said that the government wants to pack the courts with men and women who will toe their line and those who will not be critical of them and will uphold every action of them.Delivering his lecture on the topic...

Supreme Court On Corruption (2022)

Prevention of Corruption Act, 1988 - Constitution Bench answers reference on whether circumstantial evidence can be used to prove demand of illegal gratification- In the absence of evidence of the complainant (direct/primary, oral/documentary evidence) it is permissible to draw an inferential deduction of culpability/guilt of a public servant under Section 7 and Section 13(1)(d) read...

There Are 2967 Tigers Spread In 53 Tiger Reserves As Per 2018 Census: Centre Tells Supreme Court

The Centre informed the Supreme Court on Friday that there are 2967 tigers spread in 53 tiger reserves overall in the country as per a 2018 census. This number even constitutes 70% of the world tiger population and figures continue to grow, a Bench of Justices KM Joseph and BV Nagarathna was told. The Court was hearing a plea aiming to relocate human settlements from reserve forests...

Questions & Answers By Justice V. Ramkumar- Investigation By Police- PART XXV

Q.121 When does trial start in a “warrant case” and a “sessions case”?Ans.· The following are the provisions in the Cr.P.C. pertaining to the framing of charge in warrant and sessions trial:-Warrant - Sec. 240 (police charge case)- Sec. 246 (complaint case)Sessions - Sec. 228· In paragraph 28 of Ratilal Bhanji Mithani v. State of Maharashtra – (1979) 2 SCC 179 = AIR 1979 SC...

Supreme Court Disapproves Allahabad HC Dismissing Several Bail Applications On Same Day For Default

The Supreme Court disapproved the dismissal of about 50 bail applications for default/non-prosecution in a single day by Allahabad High Court.The bench of Justice Ajay Rastogi and Bela M. Trivedi was disposing a plea challenging the High Court's order which dismissed a anticipatory bail application for non-prosecution.During the last hearing, it had sought a report from the Registrar of the...