Prevention of Corruption – Acquittal Appeal – State challenged acquittal of accused for offences under the Prevention of Corruption Act – High Court upheld acquittal, noting discrepancies in prosecution's case and lack of credible evidence against respondent No.2 – Highlighted importance of consistency and corroboration in evidence for conviction [Paras 1-13].

Evidence and Witness Testimony – Material Contradictions – Court noted significant contradictions in witness testimonies and evidence – Prosecution's case weakened by hostile witnesses and inconsistent statements regarding demand and acceptance of bribe – Emphasized need for clear and consistent evidence in corruption cases [Paras 9-10].

Legal Principles and Standards – Presumption of Innocence – Court reinforced the principle that acquittal should not be overturned unless findings are perverse or manifestly erroneous – Referenced Supreme Court rulings underscoring cautious approach in reversing acquittals [Paras 8, 11].

Decision: Appeal dismissed – Acquittal confirmed – Trial court's judgment upheld due to lack of compelling evidence and contradictions in prosecution’s case [Paras 13].

Criminal Law – Quashing of Proceedings under SC/ST Act and IPC – High Court set aside the impugned order summoning the applicant – Application U/S 482 Cr.P.C. allowed – Insufficient evidence to substantiate charges under Sections 323, 505, 506, 420 IPC and Section 3(2)(v) of the SC/ST Act – Allegations were found to be politically motivated and driven by personal rivalry – The police inquiry and previous judicial orders were considered, revealing contradictions and a lack of credible evidence – Court emphasized the necessity of judicial application of mind by the Magistrate before taking cognizance – Previous dismissal of a similar complaint by the same complainant further discredited the allegations [Paras 1-57].

Application under Section 482 Cr.P.C. – High Court examined the evidence and police inquiry – Found contradictions and lack of material evidence – Previous dismissal of similar complaint considered – Abuse of process of law established – Allegations deemed fabricated and politically motivated – Judicial mind not applied adequately by the Magistrate in summoning order – Detailed analysis of the complainant’s contradictory statements and the lack of public witnesses – Reference to precedents where similar proceedings were quashed due to lack of prima facie evidence – Cited Supreme Court decisions emphasizing that mere caste-based abuse without public view does not constitute an offence under SC/ST Act [Paras 10-15, 23-25, 39-49, 53].

SC/ST Act and Evidence Evaluation – High Court observed that essential ingredients for offences under SC/ST Act were not met – Incident occurred inside the complainant’s house without public view, which is a crucial requirement for Section 3(1)(s) of SC/ST Act – No independent witnesses to substantiate the claims – Police report and inquiry by Circle Officer indicated that allegations were motivated by political rivalry – Summoning order criticized for lacking detailed reasoning and relying solely on the complainant's version without proper judicial scrutiny [Paras 26-37, 40-42].

Decision – Quashing of Criminal Proceedings – Held – The summoning order and subsequent criminal proceedings against the applicant are quashed – High Court found the incident did not occur in a place within public view, thus not fulfilling the requirements for offences under the SC/ST Act – Emphasized the need for careful judicial application of mind and detailed reasoning in judicial orders – Entire criminal proceeding quashed in the interest of justice – Reference made to relevant case laws and Supreme Court guidelines on the misuse of SC/ST Act and IPC provisions [Paras 55-57].

Criminal Law – Quashing of Proceedings – Vicarious Liability – Application under Section 482 Cr.P.C. filed by Azim Premji seeking quashing of complaint proceedings and related orders. The complaint involved alleged violations of the Equal Remuneration Act, 1976, by G4S Secure Solutions (India) Pvt. Ltd., a third-party security service provider for Wipro Ltd. The applicant, as Chairman and Managing Director of Wipro Ltd., was not directly involved in the operations of the Wipro office at Lucknow or the management of G4S. Supreme Court precedents on vicarious liability of corporate directors were extensively considered.

Held – The Chief Judicial Magistrate failed to apply judicial mind and ensure compliance with legal provisions. No direct role or criminal intent of the applicant in the alleged violations was established. Summoning order and bailable warrant against the applicant quashed. The continuation of proceedings would be an abuse of the process of law. [Paras 1-40]

Vicarious Liability – Directors of Company – Legal Principles – Court reiterated that directors or senior officers of a company can be made vicariously liable only if specific statutory provisions exist and sufficient material proves their active role coupled with criminal intent. References were made to Sunil Bharti Mittal v. CBI and Shiv Kumar Jatia v. State of NCT of Delhi regarding vicarious liability. [Paras 21-25]

Judicial Application of Mind – Requirement for Issuing Process – need for Magistrates to apply judicial mind before issuing summons, ensuring the sufficiency of allegations and evidence. Mechanical issuance of orders without proper reasoning is contrary to the principles of criminal jurisprudence. [Paras 31-34]

Decision – Quashing of Summoning Order and Bailable Warrant – complaint proceedings, summoning order dated 03.09.2016, and bailable warrant dated 08.02.2017 were quashed. The Court found the actions against the applicant to lack legal and factual foundation, recognizing the applicant’s impeccable reputation and distinguishing career. [Paras 39-40]

Administrative Law – Writ of Mandamus – Commercial Circular No. 61 of 2017 – Petitioners, operating multipurpose stalls at railway stations, challenged Clauses 5 and 11 of the 2017 Policy as arbitrary and unconstitutional – Sought renewal of licenses in light of the Supreme Court judgment in South Central Railways – Court held the 2017 Policy was non-arbitrary and the provisions were within the legal framework – Petitioners’ contention of coercion in converting to the new policy was dismissed due to lack of evidence – Held that the policy was in line with public interest, ensuring fair competition and opportunity for all eligible participants – Writ petitions dismissed. [Paras 1-36]

Contract Law – Doctrine of Legitimate Expectation – Petitioners argued legitimate expectation for renewal of licenses – Court found no merit as the policy explicitly stated licenses were non-renewable – Doctrine of legitimate expectation does not grant an indefeasible right – Reliance on public interest and policy changes can negate such expectations – Held that the refusal to renew was not arbitrary. [Paras 25-29]

Force Majeure – Extension of License Period due to Covid-19 – Petitioners sought longer extension of licenses due to Covid-19 disruptions – Respondents had already extended the period by 68 days – Court found the extension was determined based on ground realities and was not arbitrary – Petitioners’ claim for further extension or policy framing was not maintainable under writ jurisdiction – Remedy lies in arbitration as per license agreement. Petition Dismissed. [Paras 30-35]

Income Tax Law – Assessment under Section 153C of the Income Tax Act, 1961 – Appeals against ITAT’s deletion of additions under Section 68 – Assessments based on voluntary disclosure of unaccounted income during a search operation – ITAT quashed additions due to lack of incriminating material found during the search – Held, assessment cannot be based solely on statements recorded under Section 132(4) without corroborative evidence – AO’s failure to provide cross-examination of witnesses amounts to a violation of natural justice, rendering the assessment invalid – Reliance on Section 292B to cure jurisdictional defects found unmerited – Appeals dismissed. [Paras 1-37]

Evidence Evaluation – Statements under Section 132(4) – Mere admissions by the assessee during search insufficient for assessment without corroborative material – Statements recorded under Section 132(4) can only constitute information and must be corroborated by evidence discovered during the search – Courts reaffirmed that assessments should be based on tangible evidence found during search operations, not solely on admissions. [Paras 20-23, 25]

Principles of Natural Justice – Right to Cross-Examination – Failure to provide cross-examination of key witnesses violates natural justice – Supreme Court’s precedent in Andaman Timber Industries reaffirms that denial of cross-examination renders orders null and void – Jurisdictional AO must provide an opportunity for cross-examination when requested by the assessee – Assessments based on statements without cross-examination deemed invalid. [Paras 30-32]

Decision – Dismissal of Appeals – Held – Appeals dismissed due to lack of incriminating material and violation of principles of natural justice – ITAT’s order setting aside assessments and deleting additions upheld – The assessment proceedings were vitiated by procedural irregularities and lack of substantiated evidence. [Para 37]

Labour Law – Implementation of Wage Board Award – Applicability of Exemption Clause – The appellant challenged the enforcement of the Majithia Wage Board Award, which mandated revised wages for newspaper employees. The primary contention was that the appellant was exempt from making such payments due to “heavy cash losses” incurred in the preceding three financial years. The court evaluated the factual matrix and balance sheets provided by the appellant and concluded that the appellant failed to establish continuous crippling losses necessary for the claimed exemption. The court emphasized the importance of compliance with the Wage Board Award upheld by the Supreme Court. Held: The appellant is not entitled to exemption from paying revised wages as per the Majithia Wage Board Award. [Paras 1-56]

Review Jurisdiction – Scope and Limitation – Reiteration of Legal Principles – The appellant sought review of the initial order dismissing their plea for exemption under the Wage Board Award. The court reiterated that the scope of review is limited and cannot be used to reargue the same points already decided or to introduce new grounds not raised initially. The appellant’s acquiescence to jurisdiction and participation in proceedings without raising jurisdictional objections at earlier stages precludes raising such objections in review. Held: Review petitions dismissed; no new grounds for reconsideration found. [Paras 36-56]

Decision – Appeals Dismissed – Both the impugned judgment and the review order passed by the learned Single Judge were upheld. The appellant is directed to comply with the Majithia Wage Board Award and pay the arrears to the respondent employees within four weeks. No order as to costs. [Paras 57-59]

NDPS Act – Conviction and Sentence – Recovery of poppy husk – Appellants not apprehended at the scene – Identification issues – Procedural lapses – Independent witness not examined – Case property not produced – Appeals allowed, conviction and sentence set aside [Paras 1-16].

Adverse Inference – Case property destruction due to flood – Allegation deemed unsupported – Trial court's reliance on uncorroborated testimony criticized [Paras 10-11].

Identification – No test identification parade conducted – Prosecution's reliance on witness claiming prior knowledge of appellants deemed insufficient – Absence of local witnesses to corroborate presence at crime scene noted [Paras 12-13].

Investigative Bias – Investigating Officer also the complainant – Potential for bias highlighted – Supreme Court precedents referenced [Para 15].

Relief – Appeals allowed – Conviction and sentence set aside – Appellants acquitted – Bail bonds discharged [Paras 16-18].

Patent Law – Inventive Step – Assessment – Appeal against the Assistant Controller of Patents & Designs’ refusal of a patent application for a portable vehicle management system – Refusal based on the application not meeting the inventive step requirement under Section 2(1)(ja) of the Patents Act, 1970 – Claims rejected as obvious in light of prior art D4 (US2002019703A1) and D5 (US2015019266A1) – Court upheld the refusal, stating the claimed features of portability and comprehensive monitoring were well-known and lacked inventive ingenuity. [Paras 7-26]

Patent Law – Doctrine of Non-Obviousness – Analysis – Court found the invention lacked inventive step as the features of portability and anomaly detection were already disclosed in prior arts – The combination of known technologies from prior arts D4 and D5 was deemed obvious and within the capabilities of a person skilled in the art – Appeal dismissed. [Paras 15-26]

Decision – Rejection of Patent Application – Court affirmed the Assistant Controller’s decision to reject the patent application under Section 2(1)(ja) of the Patents Act, 1970 – Held that the subject invention did not exhibit an inventive step over prior arts – Patent refusal justified. [Para 25-26]

Criminal Law – Narcotic Drugs – Compliance with Procedural Requirements – Appellants Rajinder Singh @ Bittu and Baljit Singh convicted for possessing 25 kg of heroin – Prosecution argued non-compliance with Section 42 of NDPS Act regarding information recording and senior officer notification – Held, Section 43 applicable as the seizure was from a vehicle in a public place, thus no requirement for Section 42 compliance [Paras 7-13].

Witness Testimony – Official Witnesses – Prosecution relied on official witnesses due to independent witness collusion with accused – Court upheld the credibility of official witnesses’ testimonies, rejecting the need for independent corroboration given the circumstances and the substantial recovery involved [Paras 14-16].

Section 50 NDPS Act – Applicability – Argued non-compliance with Section 50 due to absence of personal search recovery – Held, Section 50 not applicable to vehicle searches; compliance observed through Gazetted Officer’s presence during search [Paras 17-20].

Vehicle Ownership – Prosecution established appellants’ use of a stolen vehicle with a fake number plate for heroin smuggling – Conviction under IPC for forgery and possession of stolen property upheld [Paras 21-23].

Evidence Handling – Delay in sample dispatch to FSL – Court found delay insignificant as seals remained intact, ensuring evidence integrity [Para 23].

Decision – Appeals dismissed – Convictions and sentences upheld – No procedural violations affecting the trial’s integrity found [Para 24].