Criminal Law – Discharge of Accused – Sections 6, 14(1-A), 14-A Employees' Provident Funds Act – Societies Registration Act – Section 245 Cr.P.C. – Accused alleged to have failed in paying employer’s contribution to Pension Fund – Burden on complainant to establish accused's responsibility for management and control of juristic entity – No evidence proving accused as office bearers or controlling affairs of the establishment – Held: Complainant must establish prima facie that accused were responsible for conduct of business – Accused discharged due to lack of evidence – No illegality in discharge order. [Paras 1-16]

Liability of Office Bearers – Juristic Entity – Establishing Control – Employers within meaning of Provident Funds Act – Principal of school identified as responsible authority, not included as accused – Owner of premises not deemed employer unless controlling establishment’s affairs – Burden primarily on complainant to show control by accused – Absence of such evidence leads to proper discharge under Section 245 Cr.P.C. [Paras 3-16]

Decision – Discharge Upheld – Petition dismissed – Trial Court’s order discharging accused upheld due to complainant's failure to prove accused’s responsibility over school’s affairs – No evidence to shift burden to accused. [Paras 15-16]

VAT Law - Input Tax Credit on Evaporation Loss – Appeals – Haryana Tax Tribunal allowed ITC on evaporation losses of petrol and HSD – State appealed citing Entry 5 of Schedule E – Tribunal's decision upheld – Full Bench finds petroleum products’ evaporation losses allowable under prescribed limits – ITC not to be reversed on such losses – Circumstances against Entry 5 inapplicable to petroleum products and natural gas – State’s appeals dismissed. [Paras 1-22]

ITC Entitlement – Analysis – Held – Petroleum Ministry allows 0.6% evaporation for motor spirit, 0.2% for HSD – Handling losses within limits not considered contravention – ITC available on tax paid to State on sold goods – Entry 1 of Schedule E not limited by Entry 5 conditions – Evaporation losses not disposal ‘otherwise than by sale’. [Paras 11-19]

Decision – Dismissal of Appeals – Appeals by State dismissed, confirming ITC entitlement on evaporation losses for petroleum dealers – No additional conditions imposed on Entry 1 goods – Statutory language and intent upheld. [Paras 20-22]

GST Law - Detention of Goods – Writ Petition – Alleged tax evasion due to minor discrepancy in quantity of copper goods in transit – Invoice and e-way bill showed 10430.7 kg, actual weight 10520 kg – Discrepancy less than 1% – Tax already paid Rs.12,76,717.68 – Claimed evasion Rs.11,000 – Petitioner offered to pay additional tax and penalty – Court finds no intent to evade tax – Discrepancy not contravention of GST Act – Writ petition allowed, proceedings under Section 129 quashed, refund ordered. [Paras 1-10]

Tax Evasion Intent – Analysis – Held – Minor weight discrepancy of less than 1% in consignment does not imply intent to evade tax – Significant tax amount already paid – Minor alleged evasion insufficient to justify detention and penalty under Section 129 – Fair stand by petitioner to pay even minor tax and penalty considered – Proceedings deemed inappropriate under circumstances. [Paras 8-9]

Decision – Quashing of Proceedings – Court quashes GST proceedings under Section 129 against petitioner – Orders refund of fine and penalty deposited by petitioner within 15 days – Goods already released, no further orders required. [Para 10]

Consolidation of Holdings - Correction of Errors – Petition under Article 226 challenging the order under Section 43-A of the 1948 Act – Consolidation Officer corrected a clerical error without notice to affected parties – Held, power to correct clerical errors does not exempt the requirement of notice to adversely affected parties – Audi alteram partem principle violated – Order set aside, fresh order to be passed after issuing notice and hearing all concerned parties – Petition allowed. [Paras 1-7]

Principle of Natural Justice – Analysis – Section 43-A allows correction of clerical or arithmetical mistakes arising from accidental slip or omission – Correction adversely affecting a party cannot be made without notice – Adverse impact requires adherence to principles of natural justice, including the right to be heard. [Paras 4-6]

Judicial Precedents – Emphasis on ensuring natural justice even in statutory corrections – Orders affecting rights must consider audi alteram partem – Corrections not to be made unilaterally if they harm any party. [Para 6]

Decision – Petition Allowed – Order dated 06.11.2019 by Consolidation Officer set aside – Direction to issue notice and provide hearing before passing a fresh speaking order – Compliance with principles of natural justice mandated. [Para 7]

Criminal Law - Appeal Against Acquittal – Sections 392, 379-B IPC – Appeal by State challenging acquittal – Complainant's motorcycle and cash robbed at gunpoint – Complainant failed to identify accused, declared hostile – Prosecution failed to prove guilt beyond reasonable doubt – Trial Court’s judgment of acquittal affirmed – No substantial and compelling reasons to interfere – Appeal dismissed. [Paras 1-11]

Legal Principles for Appeal Against Acquittal – Analysis – High Court’s powers equally wide for appeals against conviction or acquittal – Presumption of innocence strengthened on acquittal – Appellate Court slow to disturb Trial Court’s factual findings based on oral evidence – Interference justified only for substantial and compelling reasons. [Paras 9, 10]

Evidence and Identification – Failure of complainant and witness to identify accused – No identification of currency notes or specific recovery linking accused to crime – Recovery of motorcycle insufficient to prove guilt without proper identification – Benefit of doubt rightly extended to accused. [Paras 4-6]

Judicial Precedents – Reference to Supreme Court guidelines on cautious approach in appeals against acquittal – Emphasis on non-interference unless Trial Court’s findings are perverse or grossly misappreciate evidence – Acquittal supported by failure to identify accused and lack of substantive evidence. [Paras 9, 10]

Decision – Appeal Dismissed – No illegality, impropriety, or perversity in Trial Court’s judgment – Acquittal upheld – State’s appeal dismissed. [Paras 10, 11]

Criminal Law – Bail – Suppression of Material Facts – Article 21 Constitution of India – Sections 379-B(2), 34 IPC – Section 439 Cr.P.C. – Bail application before Sessions Court during pendency in High Court – Suppression of material facts regarding pending bail application – Held: Suppression not material for determination of bail, right to liberty under Article 21 prioritized – Bail granted on merits by Sessions Court upheld – Petitioners burdened with costs for misconduct instead of cancellation of bail – Guidelines issued to prevent similar occurrences. [Paras 1-44]

Guidelines to Prevent Misuse – Legal Safeguards – Verification by Sessions Judges from official High Court website for pending bail applications – Mandatory disclosure in bail applications regarding similar pending applications – Director Prosecution to instruct Public Prosecutors to provide necessary information – Compliance with High Court instructions emphasized. [Paras 1-45]

Decision – Dismissal with Costs – Bail applications granted by Sessions Court upheld – Present petitions dismissed with costs of Rs. 10,000/- each on petitioners for suppression of facts – Costs to be deposited with the Chief Judicial Magistrate concerned within two months, to be directed to the Punjab Legal Services Authority – Directions issued for systemic safeguards. [Paras 42-44]

Hindu Succession Act - Interpretation of Will – Regular Second Appeal – Will construction requires complete reading to understand testator’s intent – No explicit restriction in will on wife’s right to alienate property during her lifetime – Contingent provision for property succession after wife's death without intestate succession becomes redundant if wife executes her own will – Appeal for declaration of ownership rights based on limited estate claim dismissed – Full ownership conferred to wife by testator. [Paras 1-18]

Will Construction – Analysis – Held – Normal rule of will construction mandates reading entire will to discern testator’s intent – Specific recital for limited estate/life interest and alienation restriction absent in the will – Wife’s right to alienate property not restricted, full ownership inferred – Harmonious construction of will clauses necessary – Contingent provisions post wife's intestate death irrelevant if wife wills the property during her lifetime. [Paras 12-14]

Decision – Dismissal of Appeal – Appeal dismissed confirming wife’s full ownership as per will – Contingent provisions on succession after wife's death do not imply limited estate if testator did not restrict alienation – All pending applications disposed. [Paras 16-19]

Financial Law – One Time Settlement (OTS) – Extension of Time – Section 13(2) SARFAESI Act – Article 226 Constitution of India – Petitioner sought extension for payment of balance OTS amount – Respondent-Bank refused extension citing non-discretionary nature of OTS scheme – Held: High Court has jurisdiction to extend OTS period in equitable jurisdiction under Article 226 – Guidelines from previous cases considered – Extension granted to petitioner. [Paras 1-95]

OTS Agreement and Payment – Non-payment within Time – Petitioner paid 80% of OTS amount by stipulated date, sought extension for remaining 20% – Bank's refusal on non-discretionary scheme grounds – Court noted substantial payment made and petitioner's bona fide efforts – Extension justified to avoid undue hardship. [Paras 20-50]

Legal Precedent – Actus Curiae NeminemGravabit – Court cited maxim that court delays should not prejudice any party – Consideration of petitioner's compliance with substantial payment and effects of COVID-19 pandemic on financial situation – Extension granted to complete payment. [Paras 70-83]

Decision – Extension of Time Granted – Petition allowed – Bank's rejection letter set aside – Petitioner given 6 weeks to pay balance with interest – Respondent-Bank directed to intimate interest amount payable – Non-payment within extended time leads to dismissal of petition. [Paras 93-95]

Family Law - Divorce on Grounds of Cruelty and Desertion – Appeal – Family Court dismissed husband's petition for nullity and divorce – Husband alleged cruelty and desertion – Court finds marriage irretrievably broken – Parties living separately for over 10 years – Continuous separation presumed as broken marriage – Appellant's petition under Section 9 of the Hindu Marriage Act allowed ex parte – Counter FIR by wife against husband and family members – Cruelty inferred from wife's unfounded allegations and actions affecting husband's career – Appeal allowed, divorce granted. [Paras 1-27]

Marriage Breakdown – Analysis – Held – Once parties have separated for a sufficient length of time, irreparable breakdown is presumed – Court should endeavor to reconcile, but if breakdown is irreparable, divorce should not be withheld – Preservation of unworkable marriage causes greater misery – In cases of cruelty, divorce should be granted to end mental and emotional agony. [Paras 11-26]

Decision – Decree of Divorce Granted – High Court sets aside Family Court’s decision – Marriage declared irretrievably broken – Parties’ separation for over a decade and continuous legal battles indicate no possibility of reconciliation – Decree of divorce granted. [Paras 27]