Cheque Dishonor – Section 138 of NI Act - Conviction and Sentence Set aside - Criminal Revision against lower court's conviction and sentence under Section 138 of Negotiable Instruments Act, 1881 - Petitioner convicted for dishonoring cheque issued as security - Petitioner contends cheque issued as security for another person's liability, not his own - Defense argues cheque issued with conditions, not presented without consent - Allegations against petitioner and company, but company not made party - Supreme Court precedent cited for necessity of company being arraigned as accused - Judgment setting aside conviction and sentence on grounds of procedural irregularity and abuse of process of law - Conviction and sentence set aside, petitioner acquitted and discharged. [Paras 1-23]

Bail Application – Accused Sah Jamal charged under Section 21© of the NDPS Act – In custody since 24-05-2023 – Application filed under Section 439 of CrPC. [Para 1]

Allegation of Procedural Violations – Petitioner contends wrongful implication, highlights non-compliance with Section 52A of NDPS Act regarding handling and sending of samples to CFSL – Raises issue of samples not taken in front of Magistrate and discrepancy in sample identification (sample A1). [Paras 2-3]

Reliance on Supreme Court Precedent – Cited Samarjit Singh v. State of Punjab, emphasizing on proper procedures for sample seizure and handling as per Mohonlal’s case – Contends that non-compliance with these procedures casts doubt on the prosecution’s case. [Paras 7-10]

Court’s Analysis – Examines Section 52A of NDPS Act and relevant Rules – Notes procedural irregularities in the seizure and handling of the sample, aligning with principles laid out in Samarjit Singh and Mohonlal’s case. [Paras 4-10]

Bail Granted – Concluding that the petitioner overcame the rigor of Section 37 of the NDPS Act, bail granted subject to terms – Two sureties of Rs. 10,000 each, one being local – Regular attendance before investigating officer and court mandated. [Para 12]

Acquittal in POCSO and IPC Case – Criminal Appeal against Trial Court’s Acquittal Order – Minor’s Alleged Sexual Assault – Acquittal by Trial Judge – The respondents were acquitted by the Trial Judge in Special Case No. 39/2019 (Special Trial No. 03 of 2019) – The case involved alleged sexual offenses against a minor – The Trial Judge found contradictions in evidence and deemed the survivor’s testimony untrustworthy and unbelievable [Para 9].

Evidence Examination – Contradictions and Unreliability – The prosecution’s evidence, including that of the survivor (PW1) and her parents (PW2 and PW3), had inconsistencies and contradictions, specifically concerning the delay in reporting the incident and the locations where statements were recorded [Paras 13-17, 30.3, 30.6].

Medical Evidence – Assessment – No conclusive medical evidence indicating sexual assault; testimony of the doctor (PW 15) did not corroborate the prosecution’s narrative. [Para 25]

Delay in Filing FIR – Impact on Case – Notes significant 19-day delay in filing FIR. Finds the explanation of ‘family prestige’ by the survivor (PW1) insufficient and not substantiated by subsequent events. [Para 30.6]

Legal Principle – Presumption of Innocence and Appellate Review – Emphasizes the presumption of innocence in favor of the accused unless proven guilty. Asserts the duty of the Appellate Court to determine if Trial Court’s view is a possible one, not just a difference of opinion. Upholds the acquittal based on principles of criminal jurisprudence. [Paras 31-32]

Decision – Upholding of Acquittal – High Court finds no illegality, perversity, or error in the Trial Court’s judgement. Acquittal upheld due to insufficient evidence to convict the accused. Dismisses appeal with no costs. [Paras 32-33]

Petition Under Articles 14, 21, 226, 227 of Constitution and Section 482 of CrPC – Petitioner seeking quashment of FIR and charge-sheet against him in a case where his minor son was allegedly involved in a fatal traffic accident [Para 2.0].

Case Background – The petitioner’s minor son accused of rash driving leading to a fatal accident – Petitioner charged as he was the registered owner of the vehicle and guardian of the juvenile [Para 3.0, 3.1].

Defence’s Argument – Lack of evidence and wrongful implication of petitioner – All witnesses turned hostile in the juvenile case – Settlement with complainant reached – Argument for application of Section 199A of Motor Vehicles Act only, with already served 9-month imprisonment [Para 5.0].

Prosecution’s Argument – Emphasis on petitioner’s responsibility as guardian and owner of the vehicle – Relevance of statutory presumption under the Motor Vehicles Act – Non-compoundability of the offence and ongoing trial [Para 6.0].

Court Analysis and Decision – The Court noted absence of direct evidence linking petitioner to the accident – All witnesses in the juvenile case turned hostile – Statutory presumption under Section 199A of the Motor Vehicles Act rebuttable – Petitioner not present at the accident, not directly involved – Already served 9 months in custody, which is substantial compared to maximum punishment – Proceedings against petitioner quashed subject to payment of Rs.25,000 fine [Paras 7.0-9.1].

Decision – Quashing of Sessions Case No.107 of 2023 against the petitioner, subject to fine payment [Para 10.0].

Bail in Economic Offence Case - Conditions - Petitions under Section 439 of the Criminal Procedure Code seeking bail in case FIR No. 120/2023 - Accused charged with offenses under IPC Sections 420, 120-B, Himachal Pradesh Protection of Interests of Depositors Act, and Banning of Unregulated Deposit Schemes Act - Allegations of embezzlement through fake websites and virtual currency schemes - Petitioners contend innocence and completion of investigation - Prosecution opposes bail on grounds of seriousness of economic offense and possibility of tampering with evidence - Court examines principles for grant of bail in economic offenses - Relies on jurisprudence emphasizing presumption of innocence until proven guilty, with bail as the rule and jail as the exception - Considers factors such as gravity of offense, severity of punishment, and likelihood of accused tampering with evidence or fleeing from justice - Noting completion of investigation and filing of chargesheet, finds no likelihood of immediate trial completion - Grants bail with stringent conditions including personal bond and sureties, appearance before court and investigating officer, prohibition on crypto currency business, property restrictions, non-interference with evidence or witnesses, and surrender of passport - Allows prosecution to move for bail cancellation if conditions violated.

Interpretation of Rule 15 – Jharkhand Excise (Retail Rules 2022) – Imposing penalty on placement agencies for shortfall in Minimum Guarantee Revenue (MGR) – Court held Rule 15 should apply only when a placement agency fails to perform duties and obligations falling within its scope of work and causes monetary loss to JSBCL – Rule read down to mean liability of placement agency is confined to its scope of work and subject to principles of natural justice – [Paras 88-90]

Viability of Subordinate Legislation – Upholding Rule 15 – Presumption of intra vires nature of subordinate legislation – Judicial review parameters – Reading down the rule to conform with parent statute and constitutional principles – [Paras 72-74, 88-91]

Contractual Obligations – Jharkhand Excise Act, Retail Rules, and Agreement with Petitioners – Obligations under the agreement and rules cannot be contrary to the Jharkhand Excise Act and constitutional provisions – Contractual liabilities must align with the legislative framework and principles of natural justice – [Paras 82-84, 88-89]

Forfeiture of Earnest Money Deposit – Petitioner Urmila International Services Pvt. Ltd. – Forfeiture due to non-participation after submitting bid – Held to be premature and without a proper hearing – Directed to initiate fresh proceedings if required, in line with legal principles – [Para 95]

Decision: Rule 15 of the Jharkhand Excise (Operation of Retail Product Shops through Jharkhand State Beverages Corporation Limited) Rules, 2022, read down to limit the scope of penalizing placement agencies only in cases of non-performance causing monetary loss to JSBCL, in adherence to principles of natural justice.

Forfeiture of Earnest Money Deposit by petitioner Urmila International Services Pvt. Ltd. Quashed, with liberty to respondent JSBCL to initiate fresh proceedings if deemed necessary.

All writ petitions allowed in the above terms.

Writ Petition – Quashing of Contempt Petition Order – Delhi High Court – Petitioner challenges the order of the Central Administrative Tribunal (CAT) disposing of Contempt Petition No. 294/2017 in relation to the provisional inclusion of petitioner’s name in the Select List for IAS promotion – High Court examines the validity of CAT’s order and UPSC’s stance on the matter. [Paras 1-13]

Provisional Inclusion in IAS Select List – Review – Delhi High Court reviews petitioner’s contention regarding his provisional inclusion in the IAS Select List – Analysis of relevant regulations and Tribunal’s directives – Consideration of UPSC’s and State Government’s responses on the petitioner’s integrity and pending disciplinary proceedings. [Paras 4-7]

Role of UPSC and State Government – Decision Making Process – Examination of the Union Public Service Commission (UPSC) and State Government’s role in determining the inclusion of names in the IAS Select List – Discussion of regulatory provisions and the procedural implications of chargesheet issuance prior to the notification of the select list. [Paras 4.1-4.5]

Judicial Precedents – Scope of Contempt Proceedings – High Court refers to Supreme Court precedents (J.S. Parihar v. Ganpat Duggar and others, Prithawi Nath Ram v. State of Jharkhand and others) – Clarifies the scope and limitations of contempt proceedings in reviewing compliance with judicial orders. [Paras 11-12]

Decision – Dismissal of Writ Petition and Interim Direction Application – Delhi High Court concludes that no fault can be found with the Tribunal’s order – Petitioner’s liberty to seek remedy against UPSC’s order dated July 31, 2017, is upheld – Writ petition and related application dismissed as infructuous. [Para 13]

Arrest and Remand Justification - Petitioner's arrest under Section 19 of PMLA, justified based on incriminating evidence collected during investigation, including witness statements, approvers’ testimonies, digital evidence, and financial transactions indicating involvement in the Delhi Excise Policy 2021-22 scam and subsequent laundering of proceeds from this policy [Paras 45-78, 104-107].

Arrest and Custodial Interrogation Justified – Writ Petition challenging arrest and remand order – Petitioner, the Chief Minister, arrested by Directorate of Enforcement in money laundering case linked to the Delhi Excise Policy 2021-22 – Arrest based on material indicating involvement in demanding kickbacks and formulation of the excise policy – Custodial interrogation deemed necessary due to non-compliance with nine summons over six months, the need to confront petitioner with evidence, and the impact on coaccused's trial [Paras 130-165].

Role in Delhi Excise Policy 2021-22 – Petitioner allegedly involved in policy formulation favoring certain entities – Accused of seeking kickbacks in collaboration with other accused for policy changes, benefitting ‘South Group’ – Involvement based on statements of witnesses, including approvers, and digital evidence [Paras 45-57, 78].

Use of Proceeds of Crime in Goa Elections – Allegation of using about Rs. 45 crores in proceeds of crime from kickbacks for funding AAP's Goa election campaign – Corroborated by statements of hawala operators and candidates of Aam Aadmi Party [Paras 52-61, 78].

Statements under Section 50 of PMLA – Credibility and admissibility of statements recorded under Section 50 of PMLA upheld – Importance in forming a strong prima facie case for money laundering against an accused – Statements of approvers significant despite allegations of unreliability [Paras 79-102].

Legality of Arrest under Section 19 of PMLA – Arrest and remand compliant with Section 19 of PMLA and Supreme Court's directives in Pankaj Bansal case – Grounds of arrest duly communicated and material supporting arrest furnished – Arrest necessitated by petitioner's repeated failure to comply with summons and need for interrogation [Paras 104-114].

Legality of Remand Order – Remand order not mechanical or routine – Specific reasons for remand included need for detailed interrogation, confrontation with evidence, and completion of investigation – Remand extended with petitioner's no objection [Paras 115-127].

Impact of Petitioner's Non-compliance – Non-compliance with summons contributed to delayed investigation, affecting co-accused's trial and investigation progress – No special interrogation privileges for petitioner as Chief Minister – Arrest timing linked to non-compliance rather than political considerations [Paras 128-156].

Decision – Petition dismissed, upholding the legality of the arrest and remand order – Courts focus on constitutional morality and legal principles, independent of political considerations [Paras 166-187].

Quashing of Section 153C Notices – Writ Petitions challenging validity – Notices under Section 153C of the Income Tax Act, 1961 quashed for most petitioners - Held – Notices unsustainable when no incriminating material related to assessment years in question found during search - Section 153C empowers reopening of six assessment years immediately preceding year of search, subject to satisfaction that material impacts determination of total income for specific years - In most cases, satisfaction notes failed to establish connection between material discovered and assessment years in question - Impugned notices quashed, except for two cases where satisfaction notes specified relevant assessment years. [Paras 68-73]

Interpretation of Section 153C - Incriminating Material - Mandatory Satisfaction – Held – Satisfaction that material found during search has bearing on total income determination for specific assessment years is prerequisite for invoking Section 153C - Incriminating material's relevance to particular year(s) must be evident for valid Section 153C proceedings - Merely possessing power to reassess ten assessment years does not justify indiscriminate invocation of Section 153C without specific, relevant incriminating material for those years. [Paras 47-68]

Distinguishing Sections 153A and 153C – Procedural Mandates – Held – Section 153A mandates issuance of notice post-search for six preceding years plus relevant assessment year, leading to abatement of pending assessments - In contrast, Section 153C requires satisfaction regarding impact of discovered material on total income determination before initiating proceedings - Key distinction in procedural mandates and preconditions between the two sections emphasized. [Paras 37-44]

Application and Impact of Satisfaction Notes - Requirement for Specificity - Held – Satisfaction notes must record reasons how material discovered during search influences total income for particular assessment years - Generic invocation of Section 153C for entire block of ten years without specific incriminating material related to each year is legally impermissible. [Paras 55-61, 70]

Decision – Quashing of Impugned Notices - Limited Exceptions – Court quashes majority of impugned notices under Section 153C for lack of specific incriminating material linked to assessment years in question - Exceptions in two cases where satisfaction notes adequately specified relevant assessment years - Rest of petitions allowed, two dismissed. [Paras 72-73]