Supreme Court Weekly Digest With Nominal And Subject/Statute Wise Index [October 10 –16, 2022]

Administrative Law - Accountability - Three essential constituent dimensions. (i) responsibility, (ii) answerability and (iii) enforceability. (Para 33-35) Vijay Rajmohan v. State, 2022 LiveLaw (SC) 832 Central Sales Tax Act 1956 - Court directed the state of Andhra Pradesh to transfer to Jharkhand the amount of central sales tax deposited by Tata Motors with respect to the sale of buses to the Andhra Pradesh State Road Transport Corporation (APSRTC) -transaction in question, namely, sales effected through RSO, Vijayawada with respect to vehicles/buses sold to APSRTC, the sale/s is/are found to be in the nature of inter-state sale/s. In that view of the matter, the appellant – Tata Motors Limited was liable to pay central sales tax to the State of Jharkhand. However, treating the sale as stock transfer, the appellant/its representative had paid the tax on the aforesaid transaction to the State of Andhra Pradesh which is not leviable by the State of Andhra Pradesh. Therefore, the amount of central sales tax recovered by the State of Andhra Pradesh is required to be transferred to the State of Jharkhand and the same is required to be adjusted towards the amount of tax to be paid to the State of Jharkhand. Tata Motors Ltd. v. Central Sales Tax Appellate Authority, 2022 LiveLaw (SC) 847 Central Sales Tax Act 1956 - Prior to insertion of Section 22(1B) to the Central Sales Tax Act, 1956, there was no provision by which the Appellate Authority could have issued directions for refund of the tax collected by the State which has been held by the Appellate Authority to be not due to that State, or alternatively, direct that State to transfer the refundable amount to the State to which central sales tax is due on the same transaction. However, by the Finance Act, 2010, Section 22(1B) has been inserted to Act 1956 providing for refund-in line with Section 22(1B) of the Act 1956, the State of Andhra Pradesh is directed to transfer to the State of Jharkhand the amount of central sales tax deposited by the appellant with the State of Andhra Pradesh with respect to transaction in question. Tata Motors Ltd. v. Central Sales Tax Appellate Authority, 2022 LiveLaw (SC) 847 Code of Civil Procedure, 1908; Order VIII Rule 6A CPC - Counter-claim in question could not have been removed out of consideration merely because it was presented after a long time since after filing of the written statement - No bar for taking the belatedly filed counter-claim on record, which was indeed filed before framing of issues. (Para 13-14) Mahesh Govindji Trivedi v. Bakul Maganlal Vyas, 2022 LiveLaw (SC) 836 Code of Civil Procedure, 1908; Order XXII Rule 2 - Where there are more than one plaintiffs, the entire suit cannot be held to be abated on the death of one of the plaintiffs. (Para 8-9) Siravarapu Appa Rao v. Dokala Appa Rao, 2022 LiveLaw (SC) 845 Code of Criminal Procedure, 1973; Section 173(8), 156(3), 190(1)(c) - Where the Magistrate is of the opinion that the result of investigation in the form of report filed before him is not satisfactory, he may also order investigation in terms of Sections 156(3) and/or 173(8) CrPC or he may straightway take cognizance under Section 190(1)(c) CrPC. (Para 11.2) Devendra Nath Singh v. State of Bihar, 2022 LiveLaw (SC) 835 Code of Criminal Procedure, 1973; Section 190(1), 204 - Taking cognizance of an offence under Section 190(1) of the Cr.P.C. and issue of process under Section 204 are judicial functions and require a judicious approach. This is a proposition not only based on sound logic but is also based on fundamental principles of justice, as a person against whom no offence is disclosed cannot be put to any harassment by the issue of process. Issuance of process must be preceded by an application of judicial mind to the material before the court to determine if there is ground for proceedings against the accused. When the allegations made in the complaint are found to be too vague and general without giving any material particulars of the offence alleged against the accused then the order of the Magistrate issuing process on the basis of the complaint would not be justified as there must be material prima facie, for issuance of process. We have our own doubts whether even the verification of the original complainant on oath was recorded before taking cognizance and issuing process. N.S. Madhanagopal v. K. Lalitha, 2022 LiveLaw (SC) 844 Code of Criminal Procedure, 1973; Section 204 - The Magistrate is required to apply his mind as to whether sufficient ground for proceeding exists in the case or not. The formation of such an opinion is required to be stated in the order itself. The order is liable to be set aside if no reasons are given therein while coming to the conclusion that there is a prima facie case against the accused. No doubt, that the order need not contain detailed reason. (Para 28 -30) Lalankumar Singh ...

Supreme Court Weekly Digest With Nominal And Subject/Statute Wise Index [October 10 –16, 2022]

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