No Service Tax Applicable on User Development Fee collected From Passengers by Delhi, Mumbai and Hyderabad International Airports: Supreme Court

The Supreme Court has ruled that “user development fee” (UDF) levied and collected by the airport operation, maintenance, and development entities from passengers departing the concerned airports, is a statutory levy, and thus, it is not subjected to levy of service tax under the provisions of the Finance Act, 1994.The bench comprising Justices S. Ravindra Bhat and Dipankar Datta were...

No Adverse Observations Against Judicial Officers Without Due Opportunity: Supreme Court Reiterates

The Supreme Court on Friday reiterated that orders making adverse observations with regard to the manner in which a judicial officer has exercised discretion in any matter should not be made without opportunity to the person concerned whose career and esteem will be affected. The bench of Justices A. S. Bopanna and Pankaj Mithal was hearing an appeal by an Additional District and Sessions...

Supreme Court Weekly Digest (15 May 2023- 21 May 2023)

Welcome to Live Law's Supreme Court Weekly Digest, your comprehensive source for the latest updates and significant developments in the realm of Indian jurisprudence. In this week's edition, we delve into several crucial cases and legal proceedings that have shaped the legal landscape. Amongst the notable proceedings this week was the Supreme Court's decision to uphold West Bengal's ban on...

Supreme Court Expresses Concern Over Listing Of Bail Applications Arising From Same FIR Before Different Benches Of Orissa High Court

The Supreme Court has recently expressed concern over the practice prevailing in Orissa High Court whereby different bail applications arising out of same FIR are listed before different Benches of the High Court. The Court said that such practice leads to ‘anomalous situation’ as some accused may be granted bail by a Bench while some other accused persons (in the same crime) may be...

Supreme Court Weekly Digest With Nominal And Subject/Statute Wise Index(Citations 372 - 402) [May 1 – 7, 2023]

SUBJECT WISE INDEXAdverse PossessionThe onus to prove acquisition by adverse possession shifts on the defendant, once the title of the property has been upheld in the name of Plaintiff by a judgment/decree in an earlier suit between the same parties. (Para 7) Prasanna v. Mudegowda, 2023 LiveLaw (SC) 381Amravati Land ScamThe Supreme Court set aside the High Court order which stayed the probe...

Income Tax Act - Carrier of Goods Not An ‘Owner’; Bitumen Not A ‘Valuable Article’ Under S. 69A : Supreme Court

The Supreme Court has ruled that bitumen cannot be treated as a ‘valuable article’ under Section 69A of the Income Tax Act, 1961. The bench comprising Justices K.M. Joseph and Hrishikesh Roy made the observation while dealing with an appeal filed against the decision of the Patna High Court, who had upheld the additions made by the Assessing Officer (AO) towards the bitumen lifted by...

'Judges Are Not Employees Of State, District Judiciary's Independence Part Of Basic Structure' : Supreme Court

The Supreme Court today pronounced its judgement in the All India Judges Association v. Union of India matter, which was pertaining to pay hike of judicial officers as per the recommendations of the Second National Judicial Pay Commission (SNJPC). Through its judgement, which was authored by Justice PS Narasimha, the court examined and accepted various recommendations of the SNJPC on...

District Judiciary Should Not Be Called 'Subordinate Judiciary' : Supreme Court

In today's judgement concerning enhanced pay scale for judicial officers as per the Second National Judicial Pay Commission (SNJPC), the Supreme Court, while highlighting the importance of district judiciary, remarked that the Supreme Court shall no longer refer to the District Judiciary as ‘subordinate judiciary’. The judgement in this case All India Judges Association vs Union of India...

Thief Can't Be Assessed As 'Owner' Of Stolen Property Under Section 69A Income Tax Act : Supreme Court

The Supreme Court has ruled that a thief cannot be recognised as the owner of the property within the meaning of Section 69A of the Income Tax Act, 1961. The top court observed that for Section 69A of the Income Tax Act to apply, it is indispensable that the Assessing Officer must find that the articles/ goods enumerated and covered under Section 69A, are owned by the assessee.Section 69A of...

Judicial Officers' Pension : Supreme Court Lays Down Time Line For Disbursal Of Arrears By States/UTs

The Supreme Court, pronouncing its judgement in All India Judges Association v. Union of India matter (concerning pay hike for judicial officers), provided a timeline for the Center and the States to pay retired judicial officers pension as per the enhanced pay scale as recommended by the Second National Judicial Pay Commission. The judgement was pronounced by a bench comprising Chief Justice...

Electricity Dues Of Previous Occupier Can Be Recovered From Subsequent Occupier Of Premises : Supreme Court

In a significant judgment, the Supreme Court has held that electricity dues of the previous owner of a property can be recovered from the subsequent owner or an auction purchaser."A condition enabling the distribution licensee to insist on the clearance of the arrears of electricity dues of the previous consumer before resuming electricity supply to the premises is valid and permissible under...

'Lis Pendens' Under O. XXI Rule 102 CPC To Transfer After Suit's Dismissal - Executing Court Should Determine If Transfer Was Before Appeal : Supreme Court

The Supreme Court has held that for applicability of Rule 102 Order XXI of the Civil Procedure Code, 1908 (“CPC”), the Executing Court would have to determine upon evidence whether the transfer of immovable property which was made post dismissal of suit, was made after institution of appeal/further litigation or not in order to attract the principle of lis pendens.A suit for declaration...