This Digest of Supreme Court of India Judgments includes important Judgments and Orders of the Apex Court reported in the year 2017 with direct links to the full text of Judgments and Case Notes.
# Supreme Court of India Judgments January 2017
In the matters relating to complex auction procedure having enormous financial ramification, interference by the Courts based upon any perception which is thought to be wise or assumed to be fair can lead to a situation which is not warrantable and may have unforeseen adverse impact. Reliance Telecom Ltd. Vs. Union of India; Dipak Misra, Prafulla C. Pant JJ. 12/01/2017]
So long as the revision was pending, the court auction sale was yet to become absolute. United Finance Corporation Vs. M.S.M. Haneefa; R.K. Agrawal, R. Banumathi, 11/01/2017.
The porters provide valuable support to the Indian Army and are an integral, if not indispensable, requirement of operations in border areas. They are engaged for the carriage of stores, stocking of posts, collection of water, replenishment of ammunition, clearance of tracks and evacuation of casualties. Yash Pal Vs. Union of India; T. S. Thakur, D. Y. Chandrachud 02/01/2017.
# Central Excise
Food flavours it is accepted play a role in the flavour profile of the liquor. Food flavours are not used in all brands of Indian Made Foreign Liquor (IMFL). There are certain brands of IMFL in which no food flavours are used and wherever they are used in IMFL, the percentage is very low. Food Flavours; Commissioner Central Excise, Bangalore Vs. M/s. United Spirits Ltd.; Dipak Misra, N. V. Ramana, 05/01/2017.
High Court cannot invoke power to punish for the contempt of a superior court. Vitusah Oberoi Vs. Court of Its Own Motion; T.S. Thakur, A.M. Khanwilkar 02/01/2017
Board of Control for Cricket in India (BCCI) – Mr. Anil B. Divan, learned senior counsel, to assist the Court and to recommend suitable names for appointment as members of the committee of administrators in consultation with the amicus, Mr. Gopal Subramaniam. Board of Control for Cricket in India Vs. Cricket Association of Bihar; T.S. Thakur, A.M. Khanwilkar, D.Y. Chandrachud, 03/01/2017.
# Criminal Procedure
A trial Judge should remember that he has immense responsibility as he has a lawful duty to record the evidence in the prescribed manner keeping in mind the command postulated in Section 309 of the CrPC and pronounce the judgment as provided under the Code. Ajay Singh Vs. State of Chhattisgarh; Dipak Misra, Amitava Roy 06/01/2017.
In order to prosecute an accused for an offence punishable under Section 182 IPC, it is mandatory to follow the procedure prescribed under Section 195 of the Code else such action is rendered void ab initio. Saloni Arora Vs. State of NCT of Delhi; A.K. Sikri, Abhay Manohar Sapre 10/01/2017.
The Courts should oust and obstruct unscrupulous litigants from invoking the inherent jurisdiction of the Court on the drop of a hat to file an application for quashing of launching an FIR or investigation and then seek relief by an interim order. State of Telangana Vs. Habib Abdullah Jeelani; Dipak Misra, Amitava Roy 06/01/2017
# Debt Recovery Tribunal
What steps the Union government intends to adopt to enhance the infrastructure of Debt Recovery Tribunals and the Appellate Tribunals in terms of physical infrastructure, judicial manpower and non-judicial personnel required for the efficacious functioning of the Tribunals. Centre for Public Interest Litigation Vs. Housing & Urban Development Corporation Ltd. T.S. Thakur, A.M. Khanwilkar, D.Y. Chandrachud, 03/01/2017.
No justification in excluding the employees of the unaided educational institutions while extending the benefit of the revised pay scales to the employees of the aided educational institutions. Such a classification is clearly violative of Article 14 of the Constitution of India. Unaided Educational Institutions; Secretary Mahatama Gandhi Mission Vs. Bhartiya Kamgar Sena; J. Chelameswar, Abhay Manohar Sapre, 05/01/2017.
# Income Tax
Once the payment is received by the HUF and shareholder is a member of the said HUF and he has substantial interest in the HUF, the payment made to the HUF shall constitute deemed dividend within the meaning of clause (e) of Section 2(22) of of the Income Tax Act, 1961. Gopal And Sons (HUF) v. CIT Kolkata-XI; A.K. Sikri, Abhay Manohar Sapre 02/01/2017.
The trial court found the date of birth of the appellant to be 19.10.1991. Going by the assertions made by the victim that the sexual intercourse between them lastly occurred in the month of August, 2009, the trial court found that on the date of occurrence, the appellant was a juvenile. Sri Ganesh Vs. State of Tamil Nadu; Pinaki Chandra Ghose, Uday Umesh Lalit 06/01/2017.
A person holding the premises gratuitously or in the capacity as a caretaker or a servant would not acquire any right or interest in the property and even long possession in that capacity would be of no legal consequences. Behram Tejani Vs. Azeem Jagani; Pinaki Chandra Ghose, Uday Umesh Lalit 06/01/2017.
# Test Identification Parade
Value or weightage to be attached to Test Identification Parade and the effect of delay in holding such Test Identification Parade. Md. Sajjad @ Raju @ Salim v. State of West Bengal; Pinaki Chandra Ghose, Uday Umesh Lalit 06/01/2017.
# Value Added Tax
The requirement of reference of the discount in the tax invoice or bill of sale to qualify it for deduction has to be construed in relation to the transaction resulting in the final sale/purchase price and not limited to the original sale sans the trade discount. However, the transactions allowing discount have to be proved on the basis of contemporaneous records and the final sale price after deducting the trade discount must mandatorily be reflected in the accounts. The sale/purchase price has to be adjudged on a combined consideration of the tax invoice or bill of sale as the case may be along with the accounts reflecting the trade discount and the actual price paid.