CPC – Application for amendment of the reply to the eviction petition filed ten years after the original reply was dismissed by the Rent Controller – Held that the petitioner failed to demonstrate due diligence or any new discovery of facts that justified the amendment at such a late stage – The objections sought to be added were already covered in the original reply, making the amendment unnecessary – Revision petition dismissed [Paras 4-5].
Liberal Approach to Amendment – Not Applicable – Petitioner’s reliance on precedents advocating a liberal approach to amendments was misplaced – The proposed amendment did not meet the requirement of due diligence, and the issues were already framed based on the existing reply – Rent Controller's refusal to allow the amendment upheld [Paras 4(d)-5].
Decision: Revision petition dismissed – Parties directed to appear before the Rent Controller.
 

Public Employment – Selection Process – The petition seeks quashing of 10 marks allocated for personal interviews in the 'Van Mitra' recruitment under the Himachal Pradesh Forest Department – The Court held that the incorporation of interview marks was without expert body recommendations or valid reasoning – Noted that the State's earlier notification in 2017 abolished interviews for Class-III and IV posts, and the deviation in the 'Van Mitra' scheme was arbitrary and unjustified – Held that personal interview marks must be struck down from the selection criteria​.

Legitimate Expectation – Promissory Estoppel – The petitioner contended that the 2017 notification created a legitimate expectation that interviews for junior-level posts would be abolished – The Court agreed, noting that the State had deviated from its commitment without providing sufficient rationale, thus violating the principles of legitimate expectation and fairness​.

Decision: Petition allowed – The allocation of 10 marks for personal interviews in the 'Van Mitra' recruitment scheme is quashed – Selection to proceed without the interview component​.

Civil Procedure – Review Petition – Partition of Properties – Order XLVII Rule 1 CPC – The applicants sought a review of the judgment passed in O.S.A. No. 261 of 1995, arguing that the Bishop Garden house and the Bombay furnished flat should not have been considered joint family properties in the partition suit, as they were self-acquired by the applicant – Held: The court found that the inclusion of the properties in paragraph 269 of the original judgment was incorrect and set aside the finding, holding that the Bishop Garden house and the Bombay flat were not part of the joint family properties and should not be included in the partition – The review was allowed, and the properties were excluded from partition [Paras 30-36].

Grounds for Review – Mistake Apparent on the Face of the Record – The court accepted the applicants' contention that paragraph 269 of the common judgment contained errors regarding the ownership of the disputed properties – Held: As the properties were not listed in the schedule of the partition suit and were established as self-acquired by the applicants, the judgment was reviewed to correct the mistake, and the relevant findings were set aside [Paras 12-22].

Decision:

The review application was allowed – Paragraph 269 of the common judgment dated 07.10.1994 in C.S. Nos. 188 of 1972, 366 of 1976, and 442 of 1983 was set aside – The Bishop Garden house and the Bombay flat were excluded from partition proceedings.

Civil Procedure – Order XXII Rule 5 CPC – Determination of legal representative – Whether Karamvir Singh is the legal representative of Harbans Singh (deceased) – The court upheld the decision of the First Appellate Court, allowing the impleadment of Karamvir Singh based on documentary evidence, including a registered Will – The First Appellate Court properly exercised its discretion in determining the legal representative without remanding the matter to the Trial Court – [Paras 1-16].

Wills and Probate – Suspicious Circumstances – Will dated 14.02.2011 – Petitioner argued that the Will was surrounded by suspicious circumstances – The Court found no merit in this contention, holding that the Will was properly proved under Section 63 of the Indian Succession Act, 1925, and Section 68 of the Indian Evidence Act, 1872 – The Will was not affected by the objections raised, such as the absence of specific arrangements for the testator’s wife and the vague language about Karamvir Singh’s relationship with the testator – [Paras 10-14].

Adoption – Plea of Adoption Rejected – Karamvir Singh’s plea of adoption was previously rejected, but the court ruled that his status as a legal representative was not solely dependent on adoption – The court accepted the evidence showing that Karamvir Singh was treated as the son of Harbans Singh throughout his life, as indicated by various documents, including school records and voter ID – [Paras 10, 13].

Procedural Law – Order XXII Rule 5 CPC – Appellate Court's Discretion – The Court discussed the scope of Order XXII Rule 5 CPC, noting that the Appellate Court has discretion in determining the legal representative without necessarily remanding the matter to the Trial Court – The procedural irregularity claimed by the petitioner did not affect the merits of the case – [Paras 15-16].

Decision: Petition Dismissed – The court dismissed the revision petition, holding that Karamvir Singh was rightly impleaded as the legal representative of Harbans Singh, and there were no suspicious circumstances surrounding the Will – The procedural challenge raised by the petitioner was also rejected – [Paras 16].
 

Criminal Law – Petition under Section 482 Cr.P.C. for quashing of defamation charges – Accusations against the petitioners (including the Chief Minister of Delhi) for imputing that BJP had orchestrated deletion of voter names from specific communities – The High Court examined the validity of summoning orders issued by the Magistrate and upheld by the Sessions Court – Court found that the statements made by the petitioners were prima facie defamatory, targeting a determinable and identifiable group (BJP and its Delhi Pradesh unit) – Court emphasized that political parties are identifiable entities under law, capable of being defamed – Held that the allegations against BJP were made without factual basis, potentially swaying public opinion, and harming BJP's reputation – The petition under Section 482 Cr.P.C. was dismissed. [Paras 14-33].

Defamation Law – Evaluation of Evidence for Defamation – The Court held that even though the initial evidence was derived from newspaper reports and video clippings (generally considered hearsay), it was supported by certificates under Section 65B of the Indian Evidence Act, making it admissible – Summoning orders were based on sufficient prima facie evidence, and the absence of witness testimony at the pre-summoning stage did not invalidate the summoning order – The scope of inquiry under Sections 202 and 204 Cr.P.C. was limited to determining if there was sufficient ground to proceed, not to ascertain the truth of the allegations conclusively – Reliance was placed on precedents that allowed the continuation of defamation proceedings even when initial evidence was not fully established at the pre-summoning stage – Petition dismissed. [Paras 23-26].

Decision – Dismissal of Petition – Held – The High Court dismissed the petition, confirming the maintainability of defamation charges against the petitioners – The Court found that the tweets and public statements made by the petitioners were defamatory, particularly as they accused BJP of engaging in unethical practices without factual support – The petitioners' defense that their statements were made in good faith and for public good was reserved for trial – The Court emphasized that reputation, particularly of political entities, is protected under law, and defamatory imputations without factual basis cannot be shielded under the guise of free speech – The Court directed the continuation of proceedings before the Trial Court. [Paras 32-42].

Criminal Law – Quashing of FIR under Sections 498A, 406, 420, 506(2), 114 IPC and Sections 3, 7 of the Dowry Prohibition Act – High Court quashed the FIR and all consequential proceedings against the accused (father-in-law and mother-in-law) under Section 482 CrPC – The complainant filed a case alleging harassment after marriage, but the Court found the allegations to be general and unsubstantiated – The Court held that the complainants had falsely implicated the applicants in order to pressure the family into a settlement – Court observed the applicants, aged 90 and 80, had no involvement in the alleged offences [Paras 1-7, 17].

Abuse of Process – Court found that the FIR was an abuse of the legal process, aimed at harassment rather than the pursuit of justice – Referring to multiple precedents, including Preeti Gupta v. State of Jharkhand and Geeta Mehrotra v. State of Uttar Pradesh, the Court emphasized caution in matrimonial disputes, especially when extended family members are implicated without specific evidence – It was noted that the marriage had dissolved via divorce, and there was no substantial proof of harassment against the in-laws [Paras 6-7, 13].

Decision – FIR Quashed – Held – The application under Section 482 CrPC was allowed – The Court quashed the FIR and all subsequent proceedings against the petitioners, ruling that their implication in the case was motivated by personal grievances rather than actual evidence of wrongdoing [Paras 15-17].

Taxation Law – Central Sales Tax – Inter-State Sales – The petitioner, a public sector undertaking, entered into an agreement with the Government of Bihar to supply energy food. The Sales Tax Tribunal upheld the assessment of the transactions as inter-state sales liable to tax under the Central Sales Tax Act, despite the petitioner's contention that these were stock transfers and not sales. The Tribunal relied on the principles laid down in Sahney Steel and Press Works Limited v. Commercial Tax Officer, where it was held that movement of goods pursuant to a contract of sale qualifies as inter-state sales [Paras 8-11].

Sales Tax Tribunal – Misconception in Classification of Transactions – The petitioner argued that sales tax had already been paid in Bihar and U.P., and thus, Haryana could not levy the tax again. The Tribunal rejected this claim, asserting that the payment of local sales tax in other states does not preclude the imposition of Central Sales Tax on inter-state sales [Paras 12-14].

Refund and Double Taxation – In light of Tata Motors Limited v. Central Sales Tax Appellate Authority, the court recognized the issue of double taxation and allowed the petitioner the liberty to seek a refund of the amount already paid to the concerned states. However, the petition was dismissed, upholding the imposition of Central Sales Tax by Haryana [Paras 15-17].

Decision: Writ petitions dismissed. The court granted the petitioner the right to claim a refund for taxes paid to other states but upheld the tax demand by Haryana.

Taxation Law – Central Sales Tax Act, 1956 – Dispute over classification of transactions as Inter-State Sales or Stock Transfers – Challenge to assessment by State of Haryana imposing tax on transactions treated as inter-State sales – High Court examines whether movement of goods from Haryana to Bihar under an agreement constituted a sale or stock transfer – Held: Supply of goods pursuant to a prior contract with the Government of Bihar constituted an inter-State sale under the CST Act – Petitioners already assessed for local sales tax in Bihar cannot claim exemption from inter-State tax in Haryana – Dismissal of writ petitions, affirming the validity of Haryana’s tax demand. [Paras 1-16]

Inter-State Sales vs. Stock Transfer – High Court relies on precedents to determine that movement of goods occasioned by a contract of sale constitutes an inter-State sale – Reliance on Supreme Court’s ruling in Sahney Steel and Press Works Ltd. vs. Commercial Tax Officer, and Bharat Electric Ltd. vs. Union of India – The issuance of Form F by Bihar for stock transfer did not absolve the petitioner from the obligation to pay inter-State sales tax in Haryana – Tax Tribunal’s findings upheld – Claims of double taxation refuted. [Paras 8-14]

Decision – Dismissal of Writ Petitions – Held: Petitioner’s arguments regarding double taxation and erroneous classification as inter-State sales rejected – Haryana entitled to impose Central Sales Tax on transactions – Refund claims to be pursued per Tata Motors Ltd. vs. CST Appellate Authority ruling – Interim orders vacated – Final judgment dismisses all petitions and pending applications. [Paras 15-19]

Income Tax Law – Reopening of Assessment – Sections 147 and 148 of the Income Tax Act, 1961 – Whether reopening based on "change of opinion" without new tangible material is valid – Held, reopening was invalid due to lack of new material. The Court referred to CIT v. Kelvinator of India Ltd., noting that mere change of opinion cannot justify reopening an assessment under Section 147 without tangible material – [Paras 29-31]​.

Reassessment and Change of Opinion – Difference Between Short-Term Capital Gain and Adventure in the Nature of Trade – The Assessing Officer initially treated the income as short-term capital gain, but later classified it as "adventure in the nature of trade" without any fresh notice or valid reasoning – The Court found this change arbitrary and unsustainable as there was no new material to substantiate the reassessment – [Paras 35-40]​.

Constitutional Law – Article 226 – The Court exercised its discretion to entertain the writ petition under Article 226 despite the existence of an alternative remedy, as the reassessment proceedings were arbitrary and without jurisdictional basis. The alternative remedy rule does not apply when reassessment is based on procedural irregularity or arbitrary exercise of power – [Paras 14-16]​.

Decision: Writ petition allowed – Reassessment proceedings quashed – All orders dated 29.09.2021, including the demand notice, were set aside – [Paras 41-42]​.