Bail Application – NDPS Act – The petitioner, accused under Sections 22 and 29 of the NDPS Act, sought bail after being in custody for nearly four months – The Court considered that the petitioner was named in the FIR solely based on a co-accused's disclosure statement, and no contraband was recovered from him – Trial had not yet begun, and the Court highlighted the prolonged pre-conviction detention and the constitutional right to a speedy trial under Article 21 [Paras 1-6].

Right to Speedy Trial – The Court emphasized that continued detention without trial constitutes a violation of the right to a speedy trial – The Court cited Supreme Court precedents, stressing that pre-conviction detention should be minimized and that undue delay in trials could impair the accused’s defense [Para 5].

Previous Convictions – While acknowledging the petitioner's involvement in other FIRs, the Court held that bail should not be denied solely on this ground – The Court referenced the judgment in Baljinder Singh alias Rock v. State of Punjab [CRM-M-25914-2022], underscoring that each case must be evaluated on its own merits [Para 5].

Decision:

The petitioner was granted regular bail, subject to furnishing bail and surety bonds to the satisfaction of the trial court.

Service Tax – Exemption for Sub-Contractors – Assessment Order Challenged – Petitioner engaged in execution of works contracts as a sub-contractor argued that the services rendered were exempt from service tax. The High Court noted that the petitioner failed to produce conclusive evidence supporting the claim of exemption and also questioned the authenticity of the agreement presented. The court highlighted procedural requirements and the necessity of substantial evidence to support exemption claims under the Finance Act [Paras 3-14].

Jurisdiction and Alternative Remedy – The court emphasized that the proper recourse for the petitioner was to file an appeal before the Commissioner (Appeals) of Central Tax and Central Excise rather than directly approaching the High Court under Article 226 of the Constitution of India. The writ petition was dismissed due to the availability of an alternative statutory remedy [Paras 8-16].

Decision: Writ Petition dismissed – The High Court upheld the order of the assessing authority, emphasizing that the petitioner should pursue the statutory appeal process. No costs were awarded. All pending interlocutory applications were closed [Paras 15-16].

Income Tax – Draft Assessment Order – CBDT Circular No. 549/1989 – The petitioner challenged the reliance on the Circular by the AO, arguing it was outdated and inapplicable under the amended Section 143(3) of the Income Tax Act as applicable for AY 2005-06 to AY 2008-09. The Court noted the changes in the statutory provisions that allow refunds post-assessment and held that the Circular was not determinative of the issue [Paras 1-9].

Tribunal Powers – Section 254 of the Income Tax Act – The Court affirmed that the Tribunal has plenary powers to entertain new claims, even if not raised in the original return, especially if a direction is framed by a Court or Tribunal. It cited the decisions in Goetze (India) Ltd. Vs. Commissioner of Income Tax and CIT vs. Jai Parabolic Springs Ltd to underscore the Tribunal’s authority [Paras 10-14].

Revisionary Jurisdiction – Section 264 of the Income Tax Act – Emphasized that the CIT’s revisionary powers allow the introduction of new grounds not urged before lower authorities. The Court referred to past rulings in cases like Parekh Brothers v. CIT and Sneh Lata Jain v. CIT to support this position [Paras 15-20].

Decision – Writ Petitions Allowed – The Court quashed the final assessment orders dated 30 November 2021 and the consequential demand and penalty notices. It directed the AO to reconsider the additional grounds raised by the petitioner and pass fresh orders in accordance with the law [Para 20-21].
 

Criminal Law – Conviction under Gangsters Act – Appellant convicted under Section 3(1) of the Uttar Pradesh Gangsters and Anti-Social Activities (Prevention) Act – Trial court sentenced appellant to four years’ imprisonment and imposed a fine – Prosecution’s evidence primarily based on a single FIR and witness testimonies – High Court examines procedural lapses, evidence admissibility, and credibility of witnesses [Paras 1-88]. 

Evidence Act – Hostile Witnesses and Corroborative Evidence – Court scrutinizes the testimony of key witnesses, including hostile witnesses – Emphasis on corroborative evidence linking appellant to the gang activities – Court addresses the legal standards for invoking Section 3(1) of the Gangsters Act [Paras 62-70, 57-61]. 

Acquittal in Base Case and Impact on Gangsters Act Conviction – Appellant previously acquitted in a related murder case – Appellant’s acquittal used to challenge the Gangsters Act conviction – Court discusses the implications of acquittal on subsequent convictions under the Gangsters Act [Paras 34-48]. 

Procedural Lapses in Gangsters Act Application – Examination of procedural requirements under the Gangsters Act – Collector’s mechanical approval without proper enquiry – Importance of reasoned decisions by authorities highlighted [Paras 75-82]. 

Decision – Appeals partially allowed – Conviction under Gangsters Act set aside due to procedural deficiencies and lack of sufficient evidence – Appellant acquitted of charges under the Gangsters Act – High Court emphasizes need for proper procedural adherence and reliable evidence in such convictions [Para 14-15]. 

Criminal Law – Murder Conviction – Reliance on Evidence – A1, A2, and A3 were convicted of murder and related offenses. Witnesses PW1 to PW3 initially supported the prosecution but later turned hostile. The FIR’s timing was questioned, and discrepancies were found in the Accident Register. Prosecution’s failure to conclusively establish involvement of A2 and A3 led to their acquittal. A1’s involvement was established, but the nature of the offense was reconsidered under Section 304 (I) IPC due to lack of premeditation and the use of a found object as a weapon [Paras 1-18].

Evidentiary Issues – Hostile Witnesses – Witnesses, initially supporting prosecution, turned hostile upon recall, rendering their testimonies unreliable. FIR timing and entries in the Accident Register raised doubts about the prosecution’s case against A2 and A3, resulting in their acquittal [Paras 9-13].

Mens Rea and Intent – The court re-evaluated A1’s intent, finding insufficient evidence of premeditation and concluding that the single stab wound, inflicted with a found object, did not constitute murder but culpable homicide not amounting to murder under Section 304 (I) IPC [Paras 14-18].

Decision: Appeal by A2 and A3 (Crl.A.No. 338 of 2019): Allowed; Convictions and sentences set aside. Appellants acquitted of all charges.

Appeal by A1 (Crl.A.No. 329 of 2019): Partly allowed; Conviction for murder under Section 302 IPC modified to Section 304 (I) IPC with a reduced sentence of seven years rigorous imprisonment and a fine of Rs. 5,000/- [Paras 18-19].

Amendment of Written Statement – Subsequent Events – Tenants sought to amend their written statements during the pendency of their rent appeals to bring on record subsequent events that allegedly negated the landlord's bona fide necessity – The applications for amendment were filed four years after the subsequent events and were dismissed by the Appellate Authority, leading to these revision petitions [Paras 4-5].

Malafide Intentions – The Court found that the tenants’ delay in seeking the amendments was indicative of malafide intentions to delay the proceedings – The subsequent events were not brought to the Court's attention promptly, and the amendments sought were not deemed necessary for the effective adjudication of the case [Paras 9-10].

Judicial Precedents – The Court referred to Supreme Court rulings emphasizing that amendments should be allowed when necessary for resolving the real issue in controversy and not cause injustice to the other party – However, in this case, the delay and lack of bona fides led to the dismissal of the amendment applications [Paras 7-8].

Decision:

Both revision petitions were dismissed. The Court upheld the Appellate Authority's orders rejecting the tenants’ applications for amendment of their written statements.

Bail Application – Proclaimed Offender – The petitioner sought bail after being declared a proclaimed offender in 1992 for his alleged involvement in a police encounter resulting in the deaths of police officers – The petitioner argued that he was falsely implicated by the police after they allegedly tortured and killed his brother and family members in an extrajudicial encounter – The Court denied the bail application, citing sufficient prima facie evidence connecting the petitioner to the incident and the gravity of the charges [Paras 1-13].

Judicial Findings – Prima Facie Evidence – The Court found that the investigation conducted provided sufficient evidence indicating the petitioner’s involvement in the attack on the police – The fact that the petitioner had evaded arrest for over 30 years was not considered a valid ground for granting bail [Paras 13-15].

Liberty to Surrender – The petitioner was granted liberty to surrender before the Sessions Court and file a fresh bail application on additional grounds, with the trial court requested to expedite the decision on the new bail petition [Para 14].

Decision:

Bail petition dismissed. The interim order was vacated, and the petitioner was directed to surrender before the Sessions Court by August 7, 2024, with liberty to file a fresh bail petition.

Criminal Law – NDPS Act – Quashing of Proceedings – Petitioner sought quashing of criminal proceedings under Section 482 CrPC for offences under Sections 21, 22, and 29 of the NDPS Act – Contention that petitioner was not directly involved in the contravention, merely being the owner of a drug license and a medicine shop – Alleged procedural lapses in seizure and inventory preparation – Prosecution's reliance on co-accused's statements inadmissible under Section 25 of the Evidence Act – Supreme Court precedent in Tofan Singh vs. State of Tamil Nadu applied – Court held that mobile call records and other prima facie evidence justified continuation of proceedings [Paras 1-29].

Evidence Law – Admissibility – Co-accused Statements – Statements made by co-accused to customs officers deemed inadmissible as confessions under Section 25 of the Evidence Act – However, such statements can be corroborative – Court upheld the prima facie establishment of conspiracy through call records and corroborative evidence [Paras 24-25].

Procedure – Seizure and Inventory – NDPS Act Compliance – Allegations of procedural non-compliance in seizure and inventory under Section 52 of the NDPS Act – Court observed such procedural issues to be decided during trial – Emphasized that prima facie evidence warranted trial [Paras 28-29].

Decision:

Criminal revision petition dismissed – Prima facie material sufficient to proceed with trial – Trial court directed to expedite proceedings without unnecessary adjournments [Paras 29-31].

Senior Citizen Law – Voidance of Gift Deed under Section 23 of the Maintenance and Welfare of Parents and Senior Citizens Act, 2007 – High Court quashes order of the Assistant Commissioner dismissing the mother’s petition – The Court held that the absence of a clause in the Gift Deed obligating the donee (son) to take care of the donor’s (mother’s) basic needs does not preclude the application of Section 23 of the Act. The petition was maintainable, and the son’s failure to provide for his aged mother, despite her having gifted him the property, warranted declaring the Gift Deed void [Paras 1-19].

Legal Principles – Interpretation of Section 23 of the Act – The Court rejected the argument that the donor must have been a senior citizen at the time of executing the Gift Deed for Section 23 to apply. The focus is on the donor’s status as a senior citizen at the time of filing the petition, not at the time of the property’s transfer. The Court emphasized that the Act aims to ensure the welfare of senior citizens, regardless of the specific terms of the Gift Deed [Paras 12-15].

Decision – Allowance of Writ Petition – Held – The Writ Petition was allowed, the Gift Deed declared void, and the son was directed to return the gifted property to his mother within sixty days. The Court upheld the legislative intent to protect senior citizens’ welfare, ensuring that adult children fulfill their obligations to their elderly parents [Paras 18-19].