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Deemed Dealer under MVAT Act and Prospective Effect of Tax Liability. High Court of Bombay Decides on Tax Liability of Government-Constituted Trust under Maharashtra Value Added Tax Act, 2002

On the Issue of Deemed Dealer: The Court held that SASF was a “deemed dealer” under Section 2(8) of the MVAT Act. The Court found that SASF fel...

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Supreme Court Quashed Criminal Proceedings Citing Consensual Relationship — No Element of Deceit or Misconception of Fact

Long-Standing Consensual Relationship Cannot Be Construed as Rape Based on Alleged False Promise of Marriage — Prosecution Held as Gross Abuse o...

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Interpretation Of Manufacturing Process Under Factories Act, 1948 – Business Of Laundry Held To Constitute Manufacturing Process – Premises Deemed A Factory – Order Issuing Process Restored.

a. Definition of manufacturing process under Section 2(k) includes washing and cleaning for delivery and use – Laundry service falls squarely within...

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Supreme Court Modifies High Court’s Order on Compensation, Affirms Full Liability on Bus Driver. Rash and Negligent Driving of the Offending Vehicle Held Sole Cause of Accident – Tribunal’s View Restored

High Court’s assessment of contributory negligence at 25% on the deceased was set aside. Tribunal’s finding of 100% negligence on the part of the...

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Motor Vehicle Accident – Compensation – Liability of Minor Driver. Supreme Court absolved the minor of driving liability and upheld enhanced compensation for the claimants while setting aside the recovery direction against the vehicle’s owner.

Constitution of India, 1950 – Article 136 – Reappreciation of Evidence – Scope of interference by Supreme Court – Findings of the lower courts...

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Supreme Court Clarifies Arrest Powers Under Customs Act and GST Acts: Safeguards and Judicial Review. Balancing Individual Liberty and State Authority in Tax Evasion Cases

Arrest Powers Under Customs Act and GST Acts:-- The Supreme Court upheld the constitutional validity of arrest provisions under the Customs Act, 1962...

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Claim Repudiation — Non-Disclosure of Material Facts — Substantial Disclosure — Prudent Insurer Test — Reinstatement of Insurance Benefits with Interest

The Supreme Court held that the non-disclosure of additional policies did not amount to material suppression because the disclosed policy itself had a...

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Supreme Court Reinstates Conviction in Wife’s Murder Case, Overturns High Court’s Acquittal. Tagline Child Witness’s Testimony Deemed Reliable; Circumstantial Evidence and Accused’s Silence Under Section 106 of Evidence Act Seal Conviction

Child Witness : Competency, Tutoring, Corroboration-The Supreme Court held that the testimony of a child witness is admissible if the child is c...

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Supreme Court Sets Precedent on Pension Entitlement for Job Contract Employees in Odisha. Addressing Procedural Lapses and Upholding Pension Rights – Supreme Court Intervenes Despite Delay in Appeals.

Acts and Sections Discussed: Constitution of India, Article 14 – Equality before Law Odisha Civil Services (Pension) Rules, 1992 – Rule ...

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Conviction Under Indian Penal Code and Protection of Children from Sexual Offences Act Upheld – DNA Evidence Confirmed Biological Parentage

Conviction and Sentence Confirmed – Consent Obtained Under Misconception of Fact – Victim Below Eighteen Years of Age (a) Consent of Minor Irrele...