Criminal Law - Transit Anticipatory Bail - Bharatiya Nagarik Suraksha Sanhita 2023 - Section 482 - Jurisdiction of High Court to grant protection for crimes registered outside territorial limits - Applicants being film actors from Madhya Pradesh residing in Kerala sought transit bail regarding Crime No. 112/2026 registered at Maheshwar Police Station MP - Allegations included kidnapping and child marriage under BNS and SC/ST Act - Applicants contended they were married voluntarily and feared honor killing by fundamentalists in MP - Applicant No. 2 produced Election ID and Bank passbook to prove majority while State alleged forgery of birth certificate - Court applied the ratio of Priya Indoria v. State of Karnataka - Held - High Court is empowered to pass an order of transit bail to protect personal liberty when the applicant shows a well-founded apprehension of inter-state arrest and inability to immediately approach the jurisdictional court - Applicant No. 1 granted protection from arrest for one month to approach the competent court in Madhya Pradesh - [Paras 1-9].

Criminal Law - Personal Liberty - Constitution of India - Article 21 - Transit Bail - Balancing investigative powers with protection against honor killings - Inter-faith couple sought protection citing threat to life in their home state - Prosecution challenged the validity of marriage solemnized in a temple between a Muslim man and Hindu woman - Applicant No. 2 asserted voluntary residence as husband and wife - Held - Grounds raised for transit bail appear reasonable to avoid threat to life and personal liberty in the jurisdiction where the FIR is registered - [Paras 5-8].

Decision: Bail application disposed of – Petitioner No. 1 granted liberty to approach the jurisdictional court in Madhya Pradesh within one month – Petitioner No. 1 shall not be arrested until the expiry of one month.

Criminal Law - Acquittal - Narcotic Drugs and Psychotropic Substances Act 1985 - Sections 8 and 21 - Mandatory Compliance - Respondent intercepted at a police naka and 680 grams of heroin allegedly recovered from his arm-pit - Trial Court acquitted the accused citing non-compliance with Section 50 and Section 42 of the NDPS Act alongside major evidentiary contradictions - High Court observed that the trial court erroneously mentioned Section 18 instead of Section 21 in the charge but held it as a clerical error - Prosecution witnesses provided conflicting accounts regarding whether the search was conducted by a Gazetted Officer or a Non-Gazetted Officer - Investigating Officer confirmed search was by a Non-Gazetted Officer without informing the accused of his legal right under Section 50 - Held - Mandatory provisions of Section 50 were not followed vitiating the recovery - Trial Court judgment upheld - Appeal dismissed - [Paras 1-24].

Evidence Law - Personal Search - Narcotic Drugs and Psychotropic Substances Act 1985 - Section 50 - Mandatory Procedure - Search of the person conducted by a Non-Gazetted Officer - Prosecution failed to prove that the accused was apprised of his right to be searched in the presence of a Gazetted Officer or a Magistrate - Constitution Bench in VijaySinh Chandubha Jadeja v. State of Gujarat held Section 50 requirements are mandatory and must be strictly complied with - Held - Failure to inform the suspect of the existence of such right is fatal to the prosecution case rendering the recovery inadmissible - [Paras 16-19].

Criminal Law - Material Contradictions - Narcotic Drugs and Psychotropic Substances Act 1985 - Section 21 - Reliability of Evidence - Glaring discrepancies noted regarding the body part from which contraband was recovered - Contradictions between PW-2 and PW-8 regarding the type of weighing scale used where one claimed weighing stones were used and the other claimed an electronic scale - Supreme Court in State of Himachal Pradesh v. Surat Singh held such inconsistencies render the prosecution version doubtful - Held - Cumulative effect of procedural non-compliance and evidentiary contradictions justifies the acquittal - [Paras 20-22].

Decision: Appeal dismissed – Judgment of acquittal recorded by the Trial Court affirmed.

Criminal Law - Culpable Homicide vs Murder - Indian Penal Code 1860 - Sections 300 - 302 and 304 Part II - Single blow - Appellants Sudarshan Gupta and Vijay Kumar were convicted by Trial Court for murder and sentenced to life imprisonment following an altercation over bursting crackers on Deepawali night - Prosecution case rested on testimonies of injured eyewitnesses PW1 and PW5 who stated Sudarshan Gupta struck the deceased on the head with a kapa and pushed him from the rooftop - Medical evidence through PW7 confirmed that the deceased sustained only one fatal lacerated wound on the head and no other external injuries - High Court found that the incident occurred in the heat of passion during a sudden fight without premeditation or prior enmity - No evidence of the appellants acting in a cruel manner or taking undue advantage was found on record - Held - Case falls within Exception 4 to Section 300 IPC - Conviction altered from Section 302 IPC to Section 304 Part II IPC - Sentence modified to seven years rigorous imprisonment - [Paras 1-53].

Criminal Law - Intention vs Knowledge - Indian Penal Code 1860 - Section 299 and 300 - Ratio Decidendi - In cases where only a single injury is inflicted and death results the court must distinguish between the intention to cause death and the knowledge that the act is likely to cause death - Knowledge that a blow to the head with a weapon like a kapa could be fatal does not conclusively establish an intention to murder when the act is done during a sudden quarrel without premeditation - If the circumstances indicate the injury was not intended to be as grave as it turned out the offence falls under Section 304 Part II IPC - Held - Inference of guilty knowledge is appropriate where act is committed without premeditation in a sudden fight - [Paras 38-46].

Evidence Law - Injured Witness - Indian Evidence Act 1872 - Section 3 - Reliability - Testimonies of PW1 and PW5 who were sons of the deceased and sustained simple injuries during the incident were found consistent and corroborated by medical evidence - Presence of appellants at the place of occurrence was established - Hostility of recovery witness PW4 did not vitiate the entire prosecution case as the eyewitness account was reliable - Held - Conviction under Sections 452 and 323 IPC warrants no interference - [Paras 40-47].

Decision: Appeal partly allowed – Conviction of Sudarshan Gupta under Section 302 IPC altered to Section 304 Part II IPC – Conviction of Vijay Kumar under Section 302/34 IPC altered to Section 304 Part II read with Section 34 IPC – Sentence reduced to 7 years rigorous imprisonment – Convictions under Sections 452 and 323 IPC upheld.

Tax Law - Tax Deduction at Source - Income Tax Act 1961 - Sections 195 and 201 - Failure to deduct tax on payments to non-resident - Assessee entered into Production Sharing Contract with Union of India and ONGC for petroleum resource exploitation - Remitted substantial sums to Australian parent company and third parties for technical services including seismic processing and geological engineering - Assessee claimed payments were pure reimbursements of actual costs and expenses without profit element - Revenue treated payments as fees for technical services or normal service charges - Assessee failed to provide head-wise particulars or detailed break-up of alleged reimbursements before the Assessing Officer - Held - Section 195 mandates deduction of tax on any sum chargeable to tax - Payer cannot unilaterally determine non-taxability of a remittance - Statutory requirement exists to apply for determination under Section 195(2) if payer considers the sum non-chargeable - Absence of detailed substantiation of cost-to-cost reimbursement renders the claim unsustainable - Assessee held to be an assessee-in-default under Section 201 - [Paras 1-34].

Tax Law - Presumptive Taxation - Income Tax Act 1961 - Section 44BB - Computation of profits in mineral oil business - Applicability of presumptive tax to alleged reimbursements - Assessee contended that Section 44BB does not apply to cost-to-cost expenditure - Held - Section 44BB is a special provision for non-residents providing services or facilities in connection with prospecting or production of mineral oils - Terms of Production Sharing Contract do not override charging sections of the Act - Arm length principle in Article 1.8 of the contract is not a rule of presumption to bypass tax deduction obligations - Presumptive tax regime correctly applied where payments possess the character of income in the hands of the recipient - [Paras 20-33].

Tax Law - Double Taxation Avoidance Agreement - Income Tax Act 1961 - Section 90 - DTAA between India and Australia - Claim for relief by private consortium - Assessee raised alternate plea that payments were not taxable in India per DTAA provisions - Held - During the relevant assessment years the benefit of double taxation relief under Section 90 was restricted to agreements with Foreign Governments - Statutory relief did not extend to private companies or consortiums having contracts with the Government of India until subsequent legislative amendments - Alternate plea found to be a misconceived claim made to defeat the legal right of the Revenue - [Paras 3-14 and 33].

Decision: Appeals dismissed – Common order of the Income Tax Appellate Tribunal upheld – No order as to costs.

Criminal Law - Regular Bail - Bharatiya Nagarik Suraksha Sanhita 2023 - Section 483 - Central Goods and Services Tax Act 2017 - Sections 132 and 69 - Petitioner proprietor of M/s Maa Steel Ludhiana sought bail after being arrested for alleged tax evasion and illegal ITC claim of Rs. 9.66 Crores - Allegations involved creation of fake invoices and E-way bills for iron and steel goods without actual supply - Petitioner contended that business was lawful and all relevant documents were supplied to the investigating agency - State opposed bail citing the magnitude of economic fraud and potential loss to the exchequer - Court observed that petitioner had faced incarceration for over three and a half months and the maximum punishment for the offence is up to seven years - Evidence was primarily documentary in nature and already collected by the respondent - Held - Detention of petitioner in judicial lockup would not serve any purpose as trial is not likely to conclude in near future - bail granted subject to conditions - [Paras 1-33].

Criminal Law - Bail in Economic Offences - Magnitude of Fraud - Indian Penal Code 1860 - Central Goods and Services Tax Act 2017 - Court held that even in cases involving huge loss to the State exchequer the severity of the offence alone should not deter the court from enlarging the accused on bail - Interest of justice requires that an accused should not be in jail for an indefinite period as an undertrial - Primary purpose of bail is to ensure presence at trial rather than punitive detention - Held - magnitude of offence does not render an accused ineligible for bail if there is no risk of fleeing or tampering - [Paras 13, 18, 22].

Criminal Law - Arrest Procedures - Bharatiya Nagarik Suraksha Sanhita 2023 - Section 35 - Central Goods and Services Tax Act 2017 - Section 132(5) - Formulation of Opinion - Arrest must proceed on the belief supported by reasons relying on material and not on suspicion alone - Tax authorities do not have the right to compel or extract tax by threatening arrest - Court emphasized duty to uphold fundamental rights under Articles 21 and 22 of the Constitution - Held - arrest based on suspicion rather than formulated opinion by the Commissioner stands vitiated - [Paras 16-17, 20].

Decision: Petition allowed – Petitioner ordered to be released on bail on furnishing personal bond and surety bonds to the satisfaction of the trial court – Subject to conditions including deposit of passport and non-interference with witnesses.

Criminal Law - Victim Compensation - Protection of Children from Sexual Offences Act 2012 - Section 33(8) - Rule 9 of POCSO Rules 2020 - Inadequate compensation - Appeal filed by guardian of three male victim children against Trial Court judgment convicting father and paternal relatives for aggravated penetrative sexual assault but failing to grant final compensation beyond Rs 25000 interim amount - Victims suffered incestuous assault over multiple years resulting in severe Post-Traumatic Stress Disorder - Trial Court held fine amount disbursement alone was sufficient remedial measure - High Court observed that incestuous sexual violence by a parent is an exceptional circumstance mandating severe condemnation and adequate reparation - Held - Trial Court erred in failing to provide adequate compensation as per Rule 9 and relevant Government Orders - appeal allowed - [Paras 1-26].

Criminal Law - Statutory Interpretation - POCSO Rules 2020 - Rule 9 - Relevant factors for quantification - High Court scrutinized factors including type of abuse and gravity of offence and severity of mental harm and relationship of child to offender - Noted victims were subjected to trauma by primary protectors and required continuous therapy and rehabilitation - Findings of Trial Court regarding post-traumatic stress disorder rendered it imperative to award compensation for past and future sufferings and treatment costs - Held - Section 33(8) read with Rule 9 mandates Special Courts to award just and reasonable compensation taking into account the sustained nature of abuse and its psychological impact - [Paras 10-12 and 22-24].

Criminal Law - Precedents and Government Schemes - G.O. (Ms) No. 33 dated 03.10.2020 - Tamil Nadu Child Victim Compensation Fund - High Court referred to Bhanei Prasad @ Raju v. State of H.P. where Supreme Court emphasized that home should be a sanctuary and not a site of unspeakable trauma - Compensation Scheme for Women 2018 not applicable to male children - High Court relied on state-specific G.O.s establishing minimum and maximum limits for child victims - Per G.O. maximum quantum for aggravated penetrative sexual assault is Rs 10 lakhs - Held - Exceptional nature of incestuous violence warrants the maximum prescribed compensation under the state fund - [Paras 13-21].

Decision: Appeal allowed – Impugned judgment modified to the extent of victim compensation – Commissioner of Social Defence directed to disburse Rs. 10,00,000/- to each of the three victim children after adjusting interim payments and fine amounts within thirty days.

Criminal Law - Premature Release - Code of Criminal Procedure 1973 - Section 435 - Requirement of Central Government concurrence for remission of sentence - Convict sentenced to life imprisonment under Section 302 IPC and one year rigorous imprisonment under Explosives Substances Act 1908 - State Government rejected plea for premature release under G.O. (Ms). No. 64 dated 01.02.2018 citing the bar under Section 435 CrPC as the convict was tried under a Central Act - Petitioner contended that since the one-year sentence under the Central Act was served long ago the State remains the appropriate government for the remaining life sentence - High Court analyzed Section 435 CrPC and precedent from the Supreme Court - Held - The assessment of a plea for remission is dependent on the sentence relating to the specific offence current at the time of consideration - Once a sentence under a Central Act stands undergone there is no requirement to seek concurrence from the Central Government for remission of sentences under the IPC - Rejection order set aside and matter remitted for fresh consideration - [Paras 1-36].

Writ Law - Prison Reforms - Implementation of Technology - E-Prisons Early Release Processing Module - Court noted Supreme Court directions in Surendra alias Sunda v State of Uttar Pradesh regarding the launch of automated software to handle premature release applications - Software designed to identify eligible prisoners in advance and automate alerts via SMS and WhatsApp to eliminate procedural delays - High Court initiated implementation of the module in the State of Tamil Nadu - Held - Registrar IT directed to convene a meeting with stakeholders to implement the module as a pilot project in Puzhal prisons - Status report to be filed - [Paras 37-48].

Decision: Writ Petition allowed - Impugned order dated 05.06.2025 set aside - Matter remitted to respondents for reconsideration within four weeks - Directions issued for pilot implementation of E-Prisons software in Tamil Nadu.

Criminal Law - Regular Bail - Bharatiya Nagarik Suraksha Sanhita 2023 - Section 483 - CGST Act 2017 - Sections 69 and 132 - Petitioner proprietor of M/s Maa Steel Ludhiana arrested for allegedly availing illegal Input Tax Credit of Rs. 9.66 Crores through systemic issuance and utilization of invoices without actual movement of goods - Petitioner in custody since 12.02.2026 for a period exceeding three and a half months - Maximum punishment for alleged offences extends up to seven years - Petitioner contended that business was legitimate and all relevant documents like GST invoices and E-Way bills were supplied during investigation - State opposed bail citing the magnitude of fraud and loss to the exchequer - Court analyzed the nature of evidence which is primarily documentary and already collected - Observation that prolonged incarceration as an undertrial prisoner violates the right to a speedy trial under Article 21 - Court noted that even in serious economic offences bail should not be denied indefinitely if there is no risk of tampering evidence or fleeing from justice - Held - Petitioner entitled to bail as the trial is unlikely to conclude in the near future and further detention serves no purpose - Petition allowed - [Paras 1-33].

Criminal Law - Arrest Procedure and Safeguards - CGST Act 2017 - Section 132(5) - BNSS 2023 - Section 35 - Legality of arrest - Petitioner alleged arrest was ex-facie illegal and violative of statutory safeguards - Court referred to Supreme Court mandates that arrest must be based on 'reasons to believe' formulated by the Commissioner and supported by evidence rather than mere suspicion - Rule of law dictates that tax authorities cannot compel tax payments by threatening arrest - Held - Arrest must be a result of informed opinion and compliance with fundamental rights under Articles 21 and 22 of the Constitution - [Paras 10, 16-17, 20].

Criminal Law - Bail Jurisprudence - Constitution of India - Article 21 - Presumption of Innocence - Court reiterated that grant of bail is the general rule and imprisonment is the exception - Gravity of the offence alone is not a sufficient ground to deny bail - Primary purpose of bail is to ensure the presence of the accused at trial while releasing the state from the burden of keeping him - Held - Fundamental postulate of criminal jurisprudence is that a person is believed to be innocent until found guilty - Denial of bail must be based on a reasonable apprehension of witness tampering or fleeing from justice which was not established in the present case - [Paras 18-19, 21-22, 25-26].

Decision: Petition allowed – Petitioner ordered to be released on bail on furnishing personal bond and surety bonds to the satisfaction of the trial court – Subject to conditions including surrender of passport and non-interference with witnesses.

Writ Law - Unearned Increase - Lease Deed - Clause 13 - Demand of 50 percent unearned increase by Land and Development Office - Original lessee bequeathed property to a charitable trust through a probated Will - Appellants contended that bequest to non-family entity constitutes transfer attracting unearned increase under Office Memorandum dated 20 October 2000 - Single Judge quashed the demand - Division Bench observed that while probate does not preclude the lessor from inquiring into the nature of the transaction as per the ratio in Delhi Development Authority vs Vijaya C Gurshaney there must exist some material to suggest the Will was a camouflage for an underhand sale - Held - In the absence of any evidence showing the Will was a sham or an illegal transaction the demand for unearned increase on a blind application of policy is unsustainable - Appeal dismissed - [Paras 1-32].

Civil Law - Transfer of Property - Transfer of Property Act 1882 - Section 5 - Definition of Transfer - Meaning of transfer inter vivos - Court held that transfer means conveyance of interest between living persons - Testamentary disposition by Will operates only upon the death of the testator and is not a transfer inter vivos - Lease deed did not contain express prohibition against testamentary transfers - Transition of rights to a legatee via Will cannot be termed a transfer or assignment requiring prior approval unless proven to be an underhand sale - Held - Right to bequeath property cannot be indirectly extinguished through sleight of interpretation of a lease deed - [Paras 23-25].

Evidence Law - Probate - Effect of Grant - Indian Succession Act 1925 - Probate establishes genuineness of the Will but does not confer title or preclude the lessor from inquiring whether the bequest was a disguised sale - Testamentary Court is only concerned with the free will of the testator and not the motive behind execution - Lessor is legally entitled to levy unearned increase only if an inquiry reveals the transaction is an underhand sale in the garb of a Will - Held - Merely because probate is granted it does not preclude the authority from making inquiries but such demand requires supporting material indicating a sham transaction - [Paras 19-21 and 26-28].

Constitutional Law - Right to Property - Constitution of India - Article 300A - Refusal to recognize a validly proved Will and insisting on payment of unearned increase in genuine cases of transmission of property attracts violation of Article 300A - Property rights are indefeasible and vest as an incident of ownership - Held - Insistence upon payment of unearned increase without material showing fraud or misrepresentation is unreasonable - [Paras 13 and 23].

Decision: Appeal dismissed – Judgment of the Single Judge quashing the demand letter for Unearned Increase affirmed – Appellants permitted to conduct an enquiry in accordance with law to ascertain if the Will was a camouflage for an underhand sale.