Value Of Plant & Machinery Permanently Embedded To Land Must Be Ascertained To Compute Stamp Duty For Sale Deed : Supreme Court

The Supreme Court has held that the registration authorities are empowered under the proviso to Section 27 of the Indian Stamps Act, 1899, as inserted by the Andhra Pradesh Amending Act, 1988, to inspect the property, which is the subject matter of the instrument, make necessary enquiries and satisfy itself that the provisions of Section 27, which requires that all facts affecting the levy...

Ganja Seeds Not Banned Contraband Under NDPS Act : Supreme Court

The Supreme Court recently granted bail to a man accused of supplying Ganja seeds on the ground that the definition of "ganja" under the Narcotic Drugs and Psychotropic Substances Act, 1985 does not include ganja seeds.A Division Bench of Justice Hrishikesh Roy and Justice Manoj Misra observed that“The materials on record show that the petitioner has supplied Ganja seed for cultivation and...

Irretrievably Broken Down Marriage Can Be Dissolved On Ground Of 'Cruelty' : Supreme Court

'A marital relationship which has only become more bitter and acrimonious over the years, does nothing but inflicts cruelty on both the sides'

[Application On Permanent Remission] Supreme Court Pulls Up State of Uttar Pradesh For Non-Compliance of Earlier Order; Seeks Affidavit

The Supreme Court of India recently rapped the State of Uttar Pradesh for not complying with the Court’s earlier order which directed to consider and pass orders on the application of a convict seeking permanent remission.A Bench headed by Justice Abhay S Oka came down heavily on the State for not complying the Court’s order dated February 7 and had asked Rajesh Kumar Singh,...

Supreme Court Modifies Previous Order Mandating 1 Km Eco-Sensitive Zone (ESZ) Around Protected Forests

The Supreme Court on Wednesday modified its order dated June 3, 2022 to the extent that directions in the said order mandating a 1 km Eco-Sensitive Zone (ESZ) around protected forests would not be applicable to the ESZs in respect of which a draft and final notification has been issued by the Ministry of Environment, Forest and Climate Change (MoEF & CC) and in respect of the proposals...

Allopathy Doctors And Ayurved Doctors Do Not Perform Equal Work And Are Not Entitled To Equal Pay: Supreme Court

The Supreme Court, on Wednesday, held that Allopathy doctors and doctors of indigenous medicine cannot be said to be performing equal work so as to be entitled to equal pay.The Apex Court noted that the emergency duty that Allopathy doctors are capable of performing and the trauma care that they are capable of providing cannot be performed by Ayurved doctors. It further noted that it is...

Supreme Court Weekly Digest With Nominal And Subject/Statute Wise Index (Citations 282 - 307) [April 10 – 16, 2023]

SUBJECT WISE INDEXAdvocateDuty of all genuine lawyers to get their degrees verified: Supreme Court forms expert committee to oversee verification. Ajay Shankar Srivastava v. Bar Council of India, 2023 LiveLaw (SC) 307ArbitrationSection 34 application must be filed within 90 days limitation to claim exclusion of period when court remain closed. Bhimashankar Sahakari Sakkare Karkhane Niyamita...

Conviction Cannot Be Upheld In The Absence Of The Records Of The Trial Court: Supreme Court

The Supreme Court has recently set aside the judgment of the Allahabad High Court which upheld the conviction of a person under Prevention of Corruption Act, on the ground that High Court shall not decide an appeal without calling for the records of the case from the Trial Court.The division bench of Justice Krishna Murari and Justice Sanjay Karol noted:“The language of Section 385 shows...

Loss On Confiscation Of Smuggled Items By DRI Officials Cannot Be Claimed As ‘Business Loss’ Under Income Tax Act: Supreme Court

The Supreme Court bench comprising Justices M. R. Shah and M.M. Sundresh has set aside the Rajasthan High Court’s order of allowing the loss claimed by the assessee on account of confiscation of silver bars by the Customs department, as ‘business loss’ under Section 37(1) of the Income Tax Act, 1961. Justice M. R. Shah reckoned that the assessee was carrying on a legitimate...

Supreme Court Grants Anticipatory Bail To Indore Law College Professor In Case Over 'Hinduphobic' Book In Library

The Supreme Court, on Wednesday, granted anticipatory bail to Dr. Mirza Moziz Beg, an assistant professor at Indore’s Government Law College. The college has been embroiled in controversy over the presence of an allegedly ‘Hinduphobic’ and ‘anti-national’ book titled Collective Violence and Criminal Justice System by Dr. Farhat Khan, in its library.The matter was listed before a...

Supreme Court Orders High Courts To Ensure Digitization Of District Court Records To Facilitate Smooth Functioning Of Judicial Process

The Supreme Court on Monday issued directions to all the High Courts for ensuring digitalisation of lower court records.While hearing a criminal appeal where the lower court records were lost, the division bench of Justice Krishna Murari and Justice Sanjay Karol observed,"The job of the Court of Appeal is not to depend on the lower Court's judgment to uphold the conviction but, based on...

Income Tax Act- AO Can’t Make Additions to Completed Assessments In Absence Of Incriminating Materials: Supreme Court

The Supreme Court has ruled that no additions can be made by the Assessing Officer (AO) under Section 153A of the Income Tax Act, 1961 in the absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132 A, in respect of completed /unabated assessments. The bench of Justices M.R. Shah and Sudhanshu Dhulia remarked that...