Wilful Defaulters – Master Circular Compliance – Assessment of Committee Decisions – Petitioners challenged declarations as wilful defaulters by the First Committee and affirmation by the Review Committee – Court found declarations based solely on a Transaction Audit Report (TAR) by Deloitte Touche Tohmatsu India, LLP, without independent evidence – TAR itself stated it was not conclusive and was not intended for legal reliance – NCLT and NCLAT had previously disbelieved and rejected the TAR – Court held reliance on TAR by the First Committee and Review Committee was unlawful – Decisions set aside [Paras 1-20, 25-35].

Review Committee’s Procedural Lapses – Natural Justice – Review Committee grouped multiple entities in a single meeting, lacked individual assessment – No reasoned order provided in Review Committee’s decision – Violation of principles of natural justice and Master Circular’s guidelines on detailed and reasoned orders – Decision quashed [Paras 31-34].

Binding Nature of Consortium Decisions – Punjab National Bank (lead bank) dropped wilful defaulter charges against petitioners based on NCLT’s rejection of TAR – Central Bank of India, as part of consortium, bound by lead bank’s decision – Central Bank’s independent action unsupported by evidence or specific allegations [Paras 19, 27-29].

Decision: Writ Petitions Allowed – Declarations of petitioners as wilful defaulters by the First Committee and Review Committee set aside and quashed – Consequential actions, including uploading of names as wilful defaulters, to be reversed [Para 36].

Motor Vehicles Act – Motor Accident Claims – Negligence – Tribunal's Findings – Appeal by insurer challenging award for damages to respondent’s car – Accident caused by rash and negligent driving of an Alto car insured by appellant – Tribunal awarded Rs.1,07,447/- with interest – Appeal dismissed – Supreme Court principles on the nature of Tribunal proceedings and reliance on police reports as prima facie evidence of negligence upheld [Paras 1-11].

Evidence – Documentary Proof – Formally Proving Documents – Tribunal relied on survey report and repair bills – Appellant contended lack of formal proof – Court held that non-objection to documents at trial stage and their prima facie reliability justified Tribunal’s reliance [Paras 12-13].

Quantum of Compensation – Depreciation – Appellant argued for deduction based on vehicle's age – Tribunal accounted for depreciation in awarding lesser amount than claimed – No fault found in Tribunal’s method, adherence to established law on depreciation noted [Paras 14-15].

Decision: Appeal dismissed – Tribunal's award upheld – No substantial questions of law or errors in Tribunal’s findings – Appellant directed to deposit remaining award amount within one month.

Motor Accident Claims – Insurance Company Appeal – Appeal against award of compensation by the II Additional District MACT, Kasaragod – Accident involving collision between a Ford Escort car and an Alto car insured by the appellant – Tribunal awarded Rs. 1,07,447/- with interest to the respondent for damages to the car – Insurance company contended lack of negligence proof, improper reliance on unproved documents, and failure to account for depreciation – High Court upheld Tribunal’s decision based on prima facie evidence of negligence from police records and unchallenged survey reports and bills – Appeal dismissed, interim orders vacated, appellant directed to deposit awarded amount within one month [Paras 1-15].

Negligence and Liability – Proof of Negligence – Tribunal’s finding based on FIR, final report, and motor vehicle inspection report – Insurance company's lack of challenge to the evidentiary documents and absence of driver do not negate proof of negligence – High Court reinforced established principle that police charge sheet is prima facie evidence of negligence [Paras 11-12].

Assessment of Damages – Evidentiary Value – Reliance on unchallenged survey report and bills for repair costs – Tribunal’s acceptance of reliable documents and rejection of unreliable ones upheld – High Court found no error in Tribunal’s approach or awarded amount considering depreciation [Paras 12-14].

Decision: Motor Accident Claims Appeal dismissed – Tribunal’s award upheld – Appellant directed to deposit the awarded amount within one month – No costs [Para 15].

Criminal Law – Quashing of Proceedings – Limitation and Unauthorized Construction – Petitioners sought quashing of the criminal complaint for unauthorized construction under Sections 31-32 of the JDA Act. They argued that the construction was over 25 years old and barred by limitation, the notice was improperly served, and the inclusion of petitioners No. 1 and 3 was arbitrary as they were not owners of the property. The court found that the construction's age and the notice service were factual disputes to be decided at trial. However, the court held that petitioners No. 1 and 3 were wrongly implicated, as the property was solely owned by petitioner No. 2. [Paras 1-14]

Decision – Partial Quashing – The court quashed the criminal complaint and cognizance against petitioners No. 1 and 3, as their inclusion was arbitrary and without basis. The complaint against petitioner No. 2 was allowed to proceed, with directions to the Magistrate to expedite the trial. [Paras 11-18]
 

Taxation Law – Definition of Purchase Price under UPTTA, 1948 – Review Application filed by Commissioner of Trade Tax against the High Court's decision favoring Tata Steel Ltd. – Dispute over inclusion of MODVAT credit in the purchase price for trade tax purposes – High Court dismissed the review application, reiterating limited grounds for review under Order 47 Rule 1 CPC – Previous failure to cite Supreme Court precedents not considered sufficient ground for review – Affirmation of previous decision favoring inclusion of MODVAT in purchase price. [Paras 1-25]

Scope of Review Jurisdiction – Judicial Precedents – Review sought on the basis of previously uncited Supreme Court judgments – High Court emphasized that review is not an appeal and is limited to errors apparent on the face of the record – Failure to cite relevant precedents during original arguments does not constitute an error apparent on the face of the record – Reference to multiple Supreme Court judgments delineating the limited scope of review jurisdiction – Reaffirmation of the principle that review cannot be used to reargue or re-litigate decided issues. [Paras 7-20]

Decision – Dismissal of Review Application – Held – The review application dismissed due to lack of grounds under Order 47 Rule 1 CPC – Original decision favoring Tata Steel Ltd. upheld – Emphasis on judicial finality and the limited scope of review jurisdiction to correct only manifest errors or newly discovered evidence not previously available – No costs awarded. [Paras 25-26]

Criminal Law – Conviction and sentencing revision – Appellant originally convicted under Section 436 IPC for setting fire to a thatched tea stall – On appeal, re-evaluated based on the nature of the structure and applicable legal provisions – Conviction modified to Section 435 IPC, focusing on the damage to property and intent – Held that the original structure does not meet the definition under Section 436 as it was not a ‘building’ used for specified purposes but a temporary stall, leading to application of Section 435 for mischief by fire with intent to cause damage [Paras 17-23, 30].

Interpretation of IPC Sections – Differentiation between Sections 435 and 436 IPC based on the nature of the property affected and the intent required – Misapplication of Section 436 corrected on appeal [Paras 19-22].

Application of Cr.P.C. Section 222 – Consideration of lesser charge under Section 435 when facts proven align more closely with this section than with the initially charged Section 436 – Adjustment of sentence and conviction accordingly [Paras 24-30].

Sentencing Adjustment – Modification of sentence to time already served and imposition of a fine with default stipulation – Compensation directed to be paid to the victim from fine, if collected [Paras 30-31].

Decision: Conviction under Section 436 IPC set aside – Appellant convicted under Section 435 IPC, sentenced to time served, fined Rs. 10,000 with specific directives for payment failure – Fine, if realized, to be paid to victim as compensation – Appeal disposed of accordingly [Paras 30-37].

Criminal Law – Rape and Cheating – Appeal against conviction for rape under false promise of marriage – Initial conviction for offenses under Section 376 (rape) and 417 (cheating) of IPC by the Sessions Court – High Court scrutinizes evidence and previous relationships, focusing on consensual aspects of the relationship and prior marital status of the complainant – Finds that the sexual relationship was consensual and no forcible intercourse evidenced; hence, conviction under Section 376 IPC set aside – Conviction under Section 417 upheld due to established deceit regarding marriage promise [Paras 15-26].

Evidence and Consent – Analysis of complainant’s age (36 years) and previous marriage status – Discrepancies in prosecution’s claims about appellant’s forcible actions – Reliance on Supreme Court precedents negating rape charges where consent evident and no resistance shown by victim – Conviction under Section 376 IPC deemed unsustainable and overturned; however, deceit under Section 417 upheld [Paras 20-23, 26].

Sentence Modification – Conviction under Section 376 IPC overturned; sentence under Section 417 modified to a fine of Rs. 10,000, in default simple imprisonment for three months – Fine to be paid as compensation to the victim/complainant [Para 26].

Decision: Conviction under Section 376 IPC set aside due to lack of evidence on forcible intercourse – Conviction under Section 417 IPC affirmed with modified sentence – Directions given for compliance and execution of modified sentence [Paras 24-32].

Administrative Law – Pension and Gratuity Withheld – Resolution directed by the High Court to release funds along with interest following unjust withholding by municipal authorities despite clearances from multiple enquiry reports – Kunal Chandra Sen, a school headmaster accused of misappropriation but later cleared, struggled to receive pension and gratuity after retirement – Several enquiry reports from 2015 to 2017 confirmed no evidence against petitioner, leading to court’s order for immediate release of funds and accrued interest [Paras 26-35].

Employment Law – Misuse of Investigative Power by Municipality – Municipal corporation improperly constituted a Fact Finding Committee without legal basis under The West Bengal Municipal Corporation Act, 2006, after state investigations cleared petitioner of all charges, thereby acting beyond jurisdiction and violating petitioner’s rights [Paras 27-29].

Pension Rights – Final Entitlement and Interest Compensation – High Court recognized pension and gratuity as statutory rights upon successful employment completion, criticized wrongful withholding by authorities, and directed compensation for the delay [Paras 30-34].

Future Contingency Based on Criminal Proceedings – If future criminal proceedings by CBI prove guilt, recovery measures may be initiated – Ensures fairness while addressing prolonged judicial delay and procedural errors by authorities [Para 35].

Decision: The High Court directed the immediate release of withheld pension and gratuity payments totaling Rs. 28,67,213 along with interest at 8% per annum from the date of retirement to the date of deposit, providing relief to the petitioner and establishing precedent on handling cases of administrative overreach and rights of retired employees [Para 33-34]. The court allowed the writ petition, recognizing the statutory right to pension and addressing the misuse of administrative powers in conducting unauthorized enquiries [Para 36].

Criminal Procedure – Right to Documents Post Discharge – Accused, discharged by investigating authorities and Internal Complaint Committee, seeks access to documents including the closure report and other investigative materials to participate effectively in the protest petition hearing – Supreme Court precedents and legal principles on the entitlement of an accused to such documents discussed – Trial court and revisional court denied the request leading to a revision under Section 482 CrPC.

Court’s Rationale – Dismissal of Revisional Application – High Court upholds decisions of lower courts, agreeing that at the stage of further investigation under Section 173(8) CrPC, the accused does not have the right to participate or access documents that form part of the investigative process – Principles of natural justice not violated as the accused is recognized legally only post-cognizance – Court stresses the distinction between the rights of a de facto complainant and an accused in accessing investigative documents.

Decision – High Court dismisses the revisional application CRR 784 of 2023 affirming that no legal provision mandates hearing the accused or providing him documents at the pre-cognizance stage of a protest petition under Section 173(8) CrPC – Revision against order denying document access to discharged accused is not supported by law.