Penalty Leviable Under S. 45 of the Gujarat Sales Tax Act, 1969 Is Statutory And Mandatory; Commissioner/AO Has No Discretion: Supreme Court

The Supreme Court has ruled that the penalty and interest leviable under Sections 45(6) and 47(4A) of the Gujarat Sales Tax Act, 1969, respectively, are statutory and mandatory in nature and there is no discretion vested in the Commissioner/Assessing Officer to levy or not to levy the penalty and interest other than as prescribed.The bench of justices M.R. Shah and B.V. Nagarathna held that...

[Unlawful Assembly] Section 149 IPC Will Be Attracted If Five Or More Persons Specifically Named In FIR Are Facing Trial Separately : Supreme Court

The Supreme Court recently observed that the Section 149 (Unlawful assembly) of the Indian Penal Code will be attracted even if the specifically named five or more persons are facing trial separately.“In that view of the matter when five persons were specifically named in the FIR and five persons are facing the trial may be separately, Section 149 IPC would be attracted”, a Bench of...

UAPA | 'No Reasonable Grounds To Believe Accusations Are Prima Facie True' : Supreme Court Grants Bail To Two Alleged Maoists After 4.5 Years' Custody

The Supreme Court on Monday granted bail to two accused persons allegedly belonging to CPI (Maoist) in the 2018 murder case of two leaders of Telugu Desam Party (TDP) on the ground that they were in custody for more than four years and charges have not been framed yet.The Court further observed that materials placed on record do not state reasonable grounds for believing that the...

Trial Courts, Public Prosecutors Should Be Vigilant While Framing Of Charges Against Accused: Supreme Court

The Supreme Court observed that Trial Courts and the Public Prosecutors should be vigilant in the matter of framing of charges."Apart from the duty of the Trial Court, even the public prosecutor has a duty to be vigilant, and if a proper charge is not framed, it is his duty to apply to the Court to frame an appropriate charge", the bench of Justices Abhay S. Oka and Rajesh Bindal said.In...

Appellate Electricity Tribunal Cannot Casually Render Findings of Coercion Without Proper Pleading, Proof Or Probe: Supreme Court

Last week, the Supreme Court pulled up the Appellate Tribunal for Electricity (APTEL) for ‘casually’ rendering findings of coercion, or fraud, without proper pleadings or proof, or without probing into evidence. A three-judge bench of Justices Sanjay Kishan Kaul, S Ravindra Bhat, and MM Sundresh was hearing a set of appeals preferred by Gujarat Urja Vikas Nigam Limited under...

Consumer Protection Act 1986 | Commercial Enterprises Can Raise Consumer Disputes In Relation To Goods Or Services Unconnected To Profit Generation : Supreme Court

In a notable verdict, the Supreme Court recently held that an enterprise is not excluded from the definition of "consumer" under the Consumer Protection Act 1986 merely because it is a consumer enterprise. A commercial enterprise can raise consumer disputes under the Act in relation to any goods purchased or services availed which are not for commercial purposes. To decide whether it is...

State & Its Instrumentalities Cannot Adopt An Attitude Of Pick & Choose In Land Acquisition Compensation Matters: Supreme Court

The State or its instrumentalities cannot be permitted to adopt an attitude of pick and choose, the Supreme Court remarked while allowing an appeal in a land acquisition matter.In this case, the Reference Court awarded the compensation at the rate of Rs.4,61,250/­ per acre. Partly allowing appeal filed by the State, the High Court to reduce it to Rs. 4,15,000/­ per acre.While...

Order VII Rule 11 CPC - Inconsistencies In Plaint Averments Not A Sufficient Reason To Reject Plaint : Supreme Court

The Supreme Court observed that a plaint cannot be rejected under Order VII Rule 11 CPC merely because there are some inconsistent averments in the plaint. For dealing with an application under Rule 11 of Order VII of CPC, only the averments made in the plaint and the documents produced along with the plaint are required to be seen, the bench of Justices Abhay S Oka and Rajesh Bindal...

Asaram Bapu Case : Supreme Court Sets Aside Rajasthan HC Order To Summon IPS Officer Ajay Lamba As Witness

The Supreme Court, on Monday, allowed the Special Leave Appeal filed by the State of Rajasthan challenging the Rajasthan High Court’s order to summon IPS Officer Ajay Pal Lamba for recording his evidence as a court witness in connection with Asaram's appeal challenging his conviction by lower Court in a minor's rape case.A Bench comprising Justice Sanjiv Khanna and Justice M.M. Sundresh...

Same-Sex Marriage Petitions Represent 'Urban Elitist Views', Popular Will Recognises Marriage As Exclusively Heterogenous : Centre To Supreme Court

The Union of India, in a second counter affidavit filed in the Supreme Court, has again opposed the petitions which seek legal recognition for same-sex marriage in India. While contending that marriage is "an exclusively heterogenous institution", the counter affidavit states that those seeking marriage equality in India merely represent "urban elitist views for the purpose of social...

SARFAESI | Bank Can't Forfeit Deposit Made After Auction Purchase When Bidder Wasn't Informed Of Challenge Pending Against Sale : Supreme Court

The Supreme Court has granted relief to an auction purchaser by directing the refund of the deposit made by him, which was forfeited by the bank by invoking Rule 9(5) of Security Interest (Enforcement) Rules, 2002.Rule 9(5) enables the bank to forfeit the deposit amount on default of the auction purchaser to deposit the balance bid amount within the stipulated time. In this case, the...

Mortein Spray, Harpic & Lizol Cleaner- Not Classifiable as ‘Insecticide’ Under KVAT; Dettol A 'Medicament': Supreme Court

The Supreme Court bench comprising Justices M. R. Shah and Krishna Murari has ruled that Mosquito Mats, Coils and Vaporizers, Mortein Insect Killers, Harpic Toilet Cleaner and Lizol Floor Cleaners, are not be classifiable under Entry 44(5) of the 3rd Schedule to the Kerala VAT Act (KVAT), 2003 as ‘insecticides’.While observing that Entry 44(5) of the 3rd Schedule to the Act is a...