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Sunday, March 31, 2019

failed to prove the case of rape = First, the complainant was not examined by the Doctor after the alleged incident. Second, in absence of any medical examination done, the prosecution did not examine any doctor in the trial in support of their case; Third, it was not disputed that similar type of complaints were being made in past by the complainant against other persons also 4 and such complaints were later found false; Fourth, it was also not disputed that there was enmity between the appellant and the husband of the prosecutrix, due to which their relations were not cordial; Fifth, it had also come in evidence that the prosecutrix was in habit of implicating all the persons by making wild allegations of such nature against those with whom she or/and her husband were having any kind of disputes; Sixth, there was no eye witness to the alleged incident and the one, who was cited as witness, i.e., PW­2 was a chance witness on whose testimony, a charge of rape could not be established; and lastly, so far as PW­1, husband of the complainant, is concerned, he admitted that he was away and returned to village the next day morning of the incident. In the light of the aforementioned seven reasons, we are of the considered opinion that the prosecution has failed to prove the case of rape alleged by the Complainant(PW­3) against the appellant beyond reasonable doubt. In other words, there is no evidence adduced by the prosecution to prove the commission of the offence of rape by the appellant on PW­3 and the evidence adduced is not sufficient to prove the case of rape against the appellant. Both the Courts below were, therefore, not justified in convicting the appellant for an offence punishable under Section 376 IPC and sentenced him to undergo rigorous imprisonment for seven years. He was entitled for acquittal.

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REPORTABLE IN THE SUPREME COURT OF INDIA CRIMINAL  APPELLATE JURISDICTION CRIMINAL  APPEAL No.526 OF 2019 (Arising out of S.L.P.(Crl.) ...

wire ropes used in the Mobile Cranes are a part of the Mobile Cranes and thus fall in Entry 155 of Schedule IV of the VAT Act. = It is for this reason, we are of the considered opinion that the Mobile Crane Wire Rope is an essential part of the Mobile Crane and, therefore, falls in Entry 155 of Schedule IV of the VAT Act. It is, therefore, taxable at the rates prescribed for the goods specified in Entry 155.

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REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL  APPEAL No.3198 OF 2019 (Arising out of S.L.P.(C) No.11937 ...

Terimination of employement = In our opinion, having regard to the peculiar facts and circumstances of this case coupled with the fact that there were several complaints, which were being regularly received by the appellant against the respondent during his tenure, and further the appellant having lost their confidence on the respondent and also the fact that the respondent was appointed temporarily under Rule 8 of the Regulations to take care of the appellant’s guest house and lastly, it is now almost 19 years that the respondent has been out of appellant’s services, we are of the view that the interest of justice would be met if a compensation of Rs.One Lakh (Rs.1,00,000/­) is awarded to the respondent in full and final satisfaction in lieu of his right to claim reinstatement in the appellant's services and also in lieu of all his service claims against the appellant. It will also balance the equities between the parties and will put to an end to this litigation

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NON­REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3197 OF 2019 (Arising out of S.L.P.(C) No. 22...

whether the definition of “excluded employees” in Paragraph 2(f) as also the stipulation in Paragraphs 26 and 69 of the Scheme of 1952 refer to any provident fund or only to the Fund under the Scheme of 1952? = if a person is member of the Fund created thereunder i.e., under the Scheme of 1952 and withdraws all his accumulations therein, he may not be obliged to be a member of the same Fund under the Scheme of 1952 over again and could be treated as an “excluded employees”. However, such is not the relaxation granted in relation to an employee who was earlier a member of any other Fund but later on joins such an establishment where he would be entitled to membership of the Fund created under the Scheme of 1952. This framework of the provisions and stipulations appears to be best serving the interest of employees, while providing them with continued financial security.

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REPORTABLE  IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 7698 OF 2009 MODERN TRANSPORTATION CONSULTATION...

whether the amendment which has been brought about by the legislature is intended to be clarificatory or to remove an ambiguity in the law must depend upon the context. = The provisions of Section 142(2C) of the Income Tax Act 1961, as they stood prior to the amendment which was enacted with effect from 1 April 2008 by the Finance Act, 2008 did not preclude the exercise of jurisdiction and authority by the assessing officer to extend time for the submission of the audit report directed under subsection (2A), without an application by the assessee. We hold and declare that the amendment was intended to remove an ambiguity and is clarificatory in nature. As a consequence of our decision, we specifically overrule the judgment of a Division Bench of the Delhi High Court in Commissioner of Income Tax v Bishan Swaroop Ram Kishan Agro Pvt. Ltd.15 dated 27 May 2011.

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REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION Civil Appeal No 3211 of 2019 (Arising out of SLP (C) No 2810 of 2...