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Supreme Court Holds Section 195A IPC Non-Cognizable and Bailable in Perjury-Related Threat Case. Threatening to Give False Evidence is a Species of Perjury and Must Be Classified Accordingly Under the First Schedule to CrPC.

The Supreme Court, in this judgment, addressed the classification of the offence under Section 195A of the Indian Penal Code, 1860 (IPC), which crimin...

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Bombay High Court Quashes Prosecution of Directors for Delayed TDS Deposit Under Section 276B Income Tax Act — Delay Not Equivalent to Failure to Pay. Vicarious Liability Requires Specific Averments of Being In-Charge and Responsible; No Notice Under Section 2(35) or Order Under Section 201(1) Passed.

The petitioners, directors of M/s. Hubtown Ltd., challenged the issuance of process against them under Section 276B r/w 278B of the Income Tax Act, 19...

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Bombay High Court Partly Allows Revision in Defamation Complaint, Sets Aside Remand Order. Rule of de novo trial not applicable to verification recording; order issuing process under Section 500 IPC restored.

The case involves a criminal revision application filed by M. H. Patel, the original complainant, against an order of the Additional Sessions Judge, B...

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Bombay High Court Allows Appeal in Cenvat Credit Interest Dispute — Reversal Without Utilization Does Not Attract Interest. Rule 14 of Cenvat Credit Rules, 2004 interpreted to require actual utilization for interest liability.

The appellant, Cipla Limited, a manufacturer of medicaments, was engaged in the manufacture of medicaments containing ethanol (alcohol) which fell out...

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High Court Quashes Criminal Proceedings in Seeds Act Case Due to Non-Compliance with Mandatory Sampling Procedure. Failure to Follow Section 14(2) of Seeds Act, 1966 Renders Prosecution Invalid.

The applicants, Ajeet Seeds Ltd., M/s Bhushan Agro Agencies, and M/s Bharatkumar Purushottam Potdar, filed a criminal application under Section 482 of...

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Bombay High Court Quashes Criminal Proceedings in Seeds Act Case Due to Loss of Right to Re-test Sample. Applicant's Right Under Section 16(2) of Seeds Act, 1966 to Send Sample to Central Seed Testing Laboratory Lost as Shelf Life of Seed Expired Before Complaint Filed.

The applicant, Regional Manager of Prabhat Agri Bio-Tech Ltd., challenged criminal proceedings in S.C.C. No. 313 of 2003 pending before the Chief Judi...

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Bombay High Court Quashes Detention Order Under MPDA Act for Non-Application of Mind and Stale Grounds. Preventive Detention Cannot Be Based on Old Incidents Without Proximate Link to Public Order.

The petitioner, Adil Chaus, challenged an order of preventive detention passed by the Commissioner of Police, Aurangabad, on 30 August 2011 under Sect...