Civil Law - Partition - Muslim Personal Law (Shariat) Application Act 1937 - Section 2 - Inheritance and Adoption - Appellant filed suit for partition of properties belonging to maternal grandmother Piyaru Bi claiming the first defendant was the adopted daughter - Trial Court dismissed the suit holding that Islamic Law does not recognize adoption - High Court affirmed that the concept of adoption (Tabanni) was abrogated by the Quran through Surah Al-Ahzab and is not recognized in Muhammadan jurisprudence for purposes of inheritance - Held - the Shariat Act mandates application of personal law over local customs in matters of succession - first defendant not being a biological child cannot inherit as a primary heir - dismissal of the partition suit is legally sound as the plaintiff and defendants 2 to 5 have no cause of action while closer legal heirs exist - [Paras 1-38, 53].

Evidence Law - Legal Heirship Certificate - Indian Evidence Act 1872 - Section 3 - Evidentiary value - Appellant relied on a certificate issued by the Revenue Department to prove the relationship between the deceased and the first defendant - Held - a legal heirship certificate is a relationship certificate reflecting an administrative opinion based on enquiry - it is not conclusive proof of heirship and cannot supersede personal laws - [Paras 25-26].

Civil Law - Succession - Islamic Law - Rule of Exclusion (Al-hajb) - Inheritance rights of grandchildren - High Court examined the Sunni law principle of Al-hajb where closer relatives exclude more remote ones from inheritance - Held - on the death of the original owner the property devolves on her siblings' children who are alive - the plaintiff and defendants 2 to 5 being the sister's grandchildren are excluded by the siblings' children who are in closer proximity of relationship to the deceased - [Paras 39-43].

Evidence Law - Admissions - Indian Evidence Act 1872 - Sections 21 and 31 - Unproven documents - Trial Court negated a claim of oral gift based on an alleged admission in a written statement from another suit (O.S.No.202 of 2020) which was never marked as an exhibit - Held - admissions are not conclusive proof and must be properly confronted and exhibited to operate as estoppel - a court cannot refer to a document not presented or marked through an appropriate witness - findings of the trial court based on unmarked documents are vacated - [Paras 44-48].

Civil Law - Gift - Transfer of Property Act 1882 - Section 129 - Validity of Hiba - Requirements under Muslim Law - Defendants claimed title through settlement deeds and oral gifts - High Court reiterated the three essential elements for a valid gift in Islamic Law being a declaration by the donor - acceptance by the donee - and delivery of possession - Held - mere registration of a settlement deed does not satisfy the requirements of Shariat without proof of actual delivery of possession and acceptance - [Paras 49-52].

Decision: Appeal dismissed – The dismissal of the partition suit by the trial court is affirmed – No costs.

Civil Law - Election Petition - Rejection of Plaint - Representation of the People Act 1951 - Section 83 - Code of Civil Procedure 1908 - Order VII Rule 11 and Order VI Rule 16 - Applicant/Returned Candidate filed applications to strike off pleadings and reject the election petition filed by the first respondent challenging his election from 34 Virudhunagar Parliamentary Constituency - The Election Petition alleged improper acceptance of nomination papers suppression of assets and criminal antecedents bribing of voters through cash and Guarantee Cards booth capturing and irregularities in counting of postal ballots - Applicant contended that the allegations were bald vague and lacked material facts and particulars required under Section 83 of the Act - The Court observed that material facts constitute foundational facts while particulars are supporting details and the petition must be read as a whole rather than in isolation - The Court noted that the petitioner provided specific details including names of agents voters bribed booth numbers and FIR registrations - Held - Strength or weakness of the case is immaterial at this stage and so long as triable issues are raised the matter must proceed to trial - Election petition cannot be rejected in part - Applications dismissed - [Paras 1-23].

Election Law - Corrupt Practice - Representation of the People Act 1951 - Section 123 - Bribery - Guarantee Cards - Applicant contended that Guarantee Cards were part of political manifesto and not a corrupt practice - Court found that the petitioner pleaded specific instances where cards were used to create one to one relationship with voters for individual benefits - Court held that whether the issuance of such cards amounts to a promise to voters is a matter for trial and veracity can only be tested through evidence - Held - Rejection of petition at limine is not warranted - [Paras 15-18].

Election Law - Disclosure of Information - Representation of the People Act 1951 - Section 33A - Suppression of Assets and Criminal Antecedents - Applicant sought to strike out paragraphs relating to non-disclosure of assets in nomination - Court held that assets and criminal cases are often within the special knowledge of the candidate and specific details can be unearthed only during trial when the candidate is confronted - Held - Alleged lack of specific details in the petition is not a ground for rejection at the preliminary stage - [Para 17].

Civil Law - Procedure - Code of Civil Procedure 1908 - Order VII Rule 11 - Dissection of Pleadings - Applicant sought to strike off several paragraphs and subsequently reject the petition - Court held that while the Court has power to strike out pleadings it cannot dissect an election petition sentence wise or para wise to rule that it does not disclose a cause of action - If a triable issue is disclosed the matter must proceed - Held - Court cannot merely focus on some pleadings and leave out the rest - [Paras 12-14].

Decision: Applications dismissed – Election Petition No. 4 of 2024 directed to be posted for trial on 09/07/2026.

Tax Law - Tax Deduction at Source - Income Tax Act 1961 - Sections 195 and 201 - Failure to deduct tax on payments to non-resident - Assessee entered into Production Sharing Contract with Union of India and ONGC for petroleum resource exploitation - Remitted substantial sums to Australian parent company and third parties for technical services including seismic processing and geological engineering - Assessee claimed payments were pure reimbursements of actual costs and expenses without profit element - Revenue treated payments as fees for technical services or normal service charges - Assessee failed to provide head-wise particulars or detailed break-up of alleged reimbursements before the Assessing Officer - Held - Section 195 mandates deduction of tax on any sum chargeable to tax - Payer cannot unilaterally determine non-taxability of a remittance - Statutory requirement exists to apply for determination under Section 195(2) if payer considers the sum non-chargeable - Absence of detailed substantiation of cost-to-cost reimbursement renders the claim unsustainable - Assessee held to be an assessee-in-default under Section 201 - [Paras 1-34].

Tax Law - Presumptive Taxation - Income Tax Act 1961 - Section 44BB - Computation of profits in mineral oil business - Applicability of presumptive tax to alleged reimbursements - Assessee contended that Section 44BB does not apply to cost-to-cost expenditure - Held - Section 44BB is a special provision for non-residents providing services or facilities in connection with prospecting or production of mineral oils - Terms of Production Sharing Contract do not override charging sections of the Act - Arm length principle in Article 1.8 of the contract is not a rule of presumption to bypass tax deduction obligations - Presumptive tax regime correctly applied where payments possess the character of income in the hands of the recipient - [Paras 20-33].

Tax Law - Double Taxation Avoidance Agreement - Income Tax Act 1961 - Section 90 - DTAA between India and Australia - Claim for relief by private consortium - Assessee raised alternate plea that payments were not taxable in India per DTAA provisions - Held - During the relevant assessment years the benefit of double taxation relief under Section 90 was restricted to agreements with Foreign Governments - Statutory relief did not extend to private companies or consortiums having contracts with the Government of India until subsequent legislative amendments - Alternate plea found to be a misconceived claim made to defeat the legal right of the Revenue - [Paras 3-14 and 33].

Decision: Appeals dismissed – Common order of the Income Tax Appellate Tribunal upheld – No order as to costs.

Criminal Law - Premature Release - Code of Criminal Procedure 1973 - Section 435 - Requirement of Central Government concurrence for remission of sentence - Convict sentenced to life imprisonment under Section 302 IPC and one year rigorous imprisonment under Explosives Substances Act 1908 - State Government rejected plea for premature release under G.O. (Ms). No. 64 dated 01.02.2018 citing the bar under Section 435 CrPC as the convict was tried under a Central Act - Petitioner contended that since the one-year sentence under the Central Act was served long ago the State remains the appropriate government for the remaining life sentence - High Court analyzed Section 435 CrPC and precedent from the Supreme Court - Held - The assessment of a plea for remission is dependent on the sentence relating to the specific offence current at the time of consideration - Once a sentence under a Central Act stands undergone there is no requirement to seek concurrence from the Central Government for remission of sentences under the IPC - Rejection order set aside and matter remitted for fresh consideration - [Paras 1-36].

Writ Law - Prison Reforms - Implementation of Technology - E-Prisons Early Release Processing Module - Court noted Supreme Court directions in Surendra alias Sunda v State of Uttar Pradesh regarding the launch of automated software to handle premature release applications - Software designed to identify eligible prisoners in advance and automate alerts via SMS and WhatsApp to eliminate procedural delays - High Court initiated implementation of the module in the State of Tamil Nadu - Held - Registrar IT directed to convene a meeting with stakeholders to implement the module as a pilot project in Puzhal prisons - Status report to be filed - [Paras 37-48].

Decision: Writ Petition allowed - Impugned order dated 05.06.2025 set aside - Matter remitted to respondents for reconsideration within four weeks - Directions issued for pilot implementation of E-Prisons software in Tamil Nadu.

Writ Law - Unearned Increase - Lease Deed - Clause 13 - Demand of 50 percent unearned increase by Land and Development Office - Original lessee bequeathed property to a charitable trust through a probated Will - Appellants contended that bequest to non-family entity constitutes transfer attracting unearned increase under Office Memorandum dated 20 October 2000 - Single Judge quashed the demand - Division Bench observed that while probate does not preclude the lessor from inquiring into the nature of the transaction as per the ratio in Delhi Development Authority vs Vijaya C Gurshaney there must exist some material to suggest the Will was a camouflage for an underhand sale - Held - In the absence of any evidence showing the Will was a sham or an illegal transaction the demand for unearned increase on a blind application of policy is unsustainable - Appeal dismissed - [Paras 1-32].

Civil Law - Transfer of Property - Transfer of Property Act 1882 - Section 5 - Definition of Transfer - Meaning of transfer inter vivos - Court held that transfer means conveyance of interest between living persons - Testamentary disposition by Will operates only upon the death of the testator and is not a transfer inter vivos - Lease deed did not contain express prohibition against testamentary transfers - Transition of rights to a legatee via Will cannot be termed a transfer or assignment requiring prior approval unless proven to be an underhand sale - Held - Right to bequeath property cannot be indirectly extinguished through sleight of interpretation of a lease deed - [Paras 23-25].

Evidence Law - Probate - Effect of Grant - Indian Succession Act 1925 - Probate establishes genuineness of the Will but does not confer title or preclude the lessor from inquiring whether the bequest was a disguised sale - Testamentary Court is only concerned with the free will of the testator and not the motive behind execution - Lessor is legally entitled to levy unearned increase only if an inquiry reveals the transaction is an underhand sale in the garb of a Will - Held - Merely because probate is granted it does not preclude the authority from making inquiries but such demand requires supporting material indicating a sham transaction - [Paras 19-21 and 26-28].

Constitutional Law - Right to Property - Constitution of India - Article 300A - Refusal to recognize a validly proved Will and insisting on payment of unearned increase in genuine cases of transmission of property attracts violation of Article 300A - Property rights are indefeasible and vest as an incident of ownership - Held - Insistence upon payment of unearned increase without material showing fraud or misrepresentation is unreasonable - [Paras 13 and 23].

Decision: Appeal dismissed – Judgment of the Single Judge quashing the demand letter for Unearned Increase affirmed – Appellants permitted to conduct an enquiry in accordance with law to ascertain if the Will was a camouflage for an underhand sale.

Civil Law - Land Acquisition - Land Acquisition Act 1894 - Section 18 - Enhancement of Compensation - Market Value Determination - Appellants challenged a common judgment enhancing compensation for lands in Koravangala Village Hassan acquired for the Hassan-Arasikere Railway project - The Reference Court enhanced the rate from Rs 1,04,800 per acre to Rs 1,00,000 per gunta relying on earlier judgments in LAC 23/2013 and LAC 275/2014 - Appellants contended that these relied-upon judgments were subsequently set aside or remanded by the High Court rendering the current enhancement unsustainable - High Court observed that while the foundation of the previous judgments was affected by remand the present claimants had produced independent and contemporaneous evidence including sale deeds Ex P8 to P10 and horticultural yield reports Ex P5 to P7 - Evidence established that the acquired lands were situated within 0.5 km of Hassan Airport and adjacent to the Bengaluru-Mangaluru National Highway and S M Krishna Nagara residential layout - Sale deed Ex P9 reflected a value of Rs 1.07 lakhs per gunta for land in the same vicinity - Held - Independent evidence of sale exemplars and unrebutted urban potentiality justified the enhancement despite the remand of connected cases - Appeals dismissed - [Paras 1-25].

Evidence Law - Potentiality and Parity - Land Acquisition Act 1894 - Section 23 - Valuation Principles - Appellants argued agricultural land cannot be equated with developed land even in close proximity as per the ratio in Ranvir Singh v Union of India - Claimants established that the land possessed significant non-agricultural and developmental potentiality due to its vicinity to District Headquarters and Airport - Court referred to Supreme Court dicta in SLAO v Karigowda holding that direct evidence of contemporaneous sale instances in the same village is the most desirable basis for determining market value - Claimants proved valuation through the highest sale exemplar in the locality and satisfied the court regarding the land's superior location - Held - Principle of parity ensures that similarly placed land losers under the same notification receive uniform compensation when potentiality is established through record - [Paras 14-24].

Decision: Appeals dismissed – The common judgment and award of the Reference Court fixing compensation at Rs 1,00,000 per gunta with statutory benefits is affirmed – No order as to costs.

Writ Law - Revisional Jurisdiction - Land Revenue Act - Section 15 - Delay and Laches - Petitioners challenged order dated 25-05-2023 passed by Financial Commissioner Revenue setting aside Mutation No 4813 of Estate KP Bagh Srinagar dated 09-12-2004 - The mutation was challenged after a lapse of nearly twenty years in 2021 - Respondent claimed mutation was attested behind his back and knowledge was recently acquired - Financial Commissioner remanded matter for fresh consideration to ensure principles of natural justice - High Court observed that revisional jurisdiction must be exercised within a reasonable period even where no limitation is prescribed - Passage of two decades lends sanctity to transactions and creates third-party interests that cannot be unsettled at the whims of a party who remained indolent - Record failed to show any bona fide explanation for prolonged inaction or any recorded satisfaction by the revisional authority regarding delay - Held - Reopening a concluded mutation after an extraordinary lapse of time without compelling legal basis is impermissible - Impugned order quashed and mutation restored - [Paras 1-61].

Civil Law - Revisional Jurisdiction - Land Revenue Act - Section 15 - Fraud and Limitation - Respondent alleged fraud as ground for reopening mutation after twenty years - Court held that even allegations of fraud do not grant an indefinite extension for the exercise of revisional powers - Revisional jurisdiction must be invoked within a reasonable period from the date of discovery of alleged fraud - Ordinarily revisional power should be exercised within three years and in no case beyond five years - Entertaining stale claims under the guise of fraud without specific particulars or proof undermines the doctrine of finality and certainty - Held - Mere bald allegations of fraud cannot be the basis for unsettling long-standing revenue entries - [Paras 39-57].

Decision: Writ petition allowed – Order dated 25.05.2023 passed by the Financial Commissioner Revenue quashed – Mutation No. 4813 dated 09.12.2004 restored.

Writ Law - Mandamus - Constitution of India - Article 226 - Police Interference - Petitioners sought directions against police officials for allegedly interfering with settled possession of fish tanks in Pamulapadu village at the instance of a private respondent - Petitioners alleged threats of false implication in criminal cases - Respondents countered that police intervention was based on emergency calls reporting violent clashes over monetary dues for fish feed - Two FIRs being Crime No 96 and 97 of 2026 were registered under various sections of BNS for assault and injuries - Police submitted written instructions stating they are not competent to dispossess or evict the petitioners - Court observed that interference was primarily to maintain law and order and set criminal law in motion - Held - Since no illegal interference in a civil dispute was found the police shall act strictly according to law and petitioners may pursue remedies - Writ Petition disposed of - [Paras 1-10].

Criminal Law - Preventive Action - Bharatiya Nyaya Sanhita 2023 - Sections 3(5) 79 115(2) 118(1) and 351(2) - Police Duty - Emergency call received regarding physical quarrel between two groups over fish harvesting and payments - Investigation revealed blade injuries to victims and subsequent registration of FIRs - Police maintained that their presence was required to pacify the quarrel and prevent breach of peace - Held - Police interference was preventive in nature and intended to maintain the law and order situation - [Paras 5-6].

Decision: Writ Petition disposed of – Police directed to act according to law – Petitioners granted liberty to pursue legal remedies.

Writ Law - Writ Appeal - Maintainability - Kerala High Court Act 1958 - Section 5(i) - Constitution of India - Article 226 - Appellant IDBI Bank challenged Single Judge judgment setting aside DRT order - Land allotted on hire purchase to respondent company for industrial use - Company mortgaged property to Bank - Government resumed unutilised land and reallotted it to another society - DRT allowed recovery against land without considering Government's written statement or verifying mortgagor's title - Single Judge quashed DRT order for violation of natural justice and failure to adjudicate title - Division Bench found that while alternative remedy under Section 30 of the 1993 Act exists - writ jurisdiction is maintainable where order is passed in violation of natural justice or procedural irregularity - Held - DRT failed to consider Government's contentions regarding lack of mortgageable right over land - judgment of Single Judge remanding matter to DRT affirmed - [Paras 1-24].

Administrative Law - Natural Justice - Recovery of Debts and Bankruptcy Act 1993 - Section 19 - Procedural Irregularity - DRT passed recovery judgment against Government owned land without discussing contentions raised in Government's written statement - Representation of Government recorded in proceedings but ignored in final order - Held - A judgment passed without considering a detailed written statement or mentioning the contentions of a party is in violation of the principles of natural justice and procedural law - [Paras 20-22].

Civil Law - Mortgage - Property Law - Hire Purchase Agreement - Allotment of industrial land - 4th respondent company only had hire-purchase rights - Government only permitted mortgage of superstructure and hypothecation of machinery - No title or patta issued for land - Bank accepted mortgage of land without verifying title - Held - Bank failed in its duty to verify if the mortgagor had a valid title to mortgage the land - DRT must first ensure the property is one on which the mortgagor has a mortgageable right - [Paras 2.2, 4, 23].

Writ Law - Alternative Remedy - Constitution of India - Article 226 - Recovery of Debts and Bankruptcy Act 1993 - Section 30 - Availability of appeal - Delay and Laches - Public Money - Held - Availability of alternative remedy does not bar writ jurisdiction if there is violation of natural justice - where public money or property is involved - a lenient view on delay in approaching the court is justified - [Paras 17-19, 22].

Decision: Writ appeal dismissed – Judgment of the Single Judge setting aside the DRT order and remanding the matter for fresh consideration affirmed.