Landlord-Tenant Relationship – Cross-examination – Section 21(2)(a) of the Tamil Nadu Regulation of Rights and Responsibilities of Landlords and Tenants Act, 2017 – Petitioners (tenants) sought to recall P.W.1 (landlords) for cross-examination after proceedings were initiated under Section 21(2)(a) of the Tamil Nadu Act, due to lack of an agreement as required under Section 4 – Held, cross-examination is not a right for tenants where the landlord-tenant relationship is undisputed – Petition dismissed in line with prior precedents [Paras 1-20].

Departmental Delay and Procedural Fairness – Petition for Reopening Evidence – Order on Eviction Proceedings – Tenants claimed denial of their opportunity to present a defense due to being set ex parte – Held, tenants have the right to present evidence before 18.09.2024, failing which they forfeit the right – Rent Controller instructed to complete the proceedings by 04.10.2024 [Paras 21-40].

Decision: Petitions dismissed – Tenants not entitled to cross-examine or reopen P.W.1 in the eviction proceedings initiated under Section 21(2)(a) of the Tamil Nadu Act. However, the ex parte orders were set aside, allowing tenants to submit evidence before 18.09.2024.

Income Tax – Reassessment under Section 147/148 of Income Tax Act – Report of District Valuation Officer (DVO) not sufficient basis for reopening assessment – Held: Sole reliance on DVO report without proper application of mind by the Assessing Officer (AO) invalidates reassessment proceedings – No proper analysis of petitioner’s declared property values under "Fixed Assets and Capital WIP" – Notices under Section 148 quashed by the Delhi High Court [Paras 14-22].

Valuation Report – Supreme Court precedents applied – Report of DVO cannot solely justify reopening of assessment without AO’s independent application of mind – Supreme Court ruling in Dhariya Construction Co. followed, reaffirming that mere reliance on DVO report is insufficient to establish escapement of income for reassessment purposes [Paras 16-20].

Decision – Writ Petition allowed – Held: Notices under Section 148 dated 30.03.2015 for AY 2010-11 and 2011-12 set aside – Reassessment proceedings quashed – The Court confirmed that the reassessment was based on assumptions and was unsupported by sufficient material or reasoning by the AO [Paras 21-22].

Service Law – Rule 29(1)(vi) of CCS CCA Rules – Revisional Authority's powers to enhance punishment – Whether the Revisional Authority was justified in exercising its powers under Rule 29(1)(vi) to enhance the punishment of the respondent after five years – Held, the enhancement of the punishment by the Revisional Authority was not justified due to the lapse of a reasonable period since the original order. The Court applied the judgment in Union of India v. Vikrambhai Maganbhai Chaudhari, which held that revision powers must be exercised within a reasonable time even when no specific time limit is prescribed under the rules. [Paras 20-55].

Service Law – Principles of Natural Justice – Allegation of forged vouchers – The Court addressed the issue of whether allegations of forged vouchers, not part of the original charge sheet, could be considered during the inquiry – Held, that the allegation of forged vouchers, which came to light during the inquiry, should have been part of the original charge sheet. Failure to include these charges violated principles of natural justice. [Paras 56-70].

Judicial Precedent – Reliance on Supreme Court decisions – The Court relied on the precedent set in Union of India v. Vikrambhai Maganbhai Chaudhari, where it was held that the exercise of revisional powers must be within a reasonable period, even in the absence of a specific timeline in the rules. [Paras 40-60].

Decision:

Writ Petition Dismissed – The Court upheld the decision of the Central Administrative Tribunal (CAT), quashing the order of compulsory retirement and reinstating the respondent. The Court ruled that the Revisional Authority’s decision to enhance the punishment after nearly five years was unreasonable and invalid. [Paras 75-85].

Criminal Law – Abduction and Murder – Section 364A and 302 IPC – Conviction based on circumstantial evidence – Held, the prosecution established that the appellants abducted the victim for ransom, and when they failed to extort money, they murdered him. Despite no direct evidence of the murder, the chain of circumstantial evidence and the appellants' failure to provide an alternative explanation justified conviction. The Court upheld the trial court’s reliance on the confession under Section 27 of the Evidence Act, leading to the discovery of the dead body. [Paras 28-68].

Criminal Law – Section 27 of the Evidence Act – Admissibility of disclosure leading to the recovery of a dead body – The Court affirmed that the recovery of the dead body following the accused’s disclosure was admissible, even though the body was found in an open area. The proximity between the abduction and recovery of the body supported the reliability of the disclosure. [Paras 50-62].

Motive – Establishing motive in cases of circumstantial evidence – Although the prosecution could not fully establish a motive, the appellants’ actions during and after the abduction pointed to a criminal intention, which negated the need for a distinct motive to commit murder. The demand for ransom and the subsequent killing to evade capture sufficed as inferred motives. [Paras 69-75].

FIR and procedural fairness – Alleged delay in FIR registration – Held, the FIR was registered promptly after the incident, and any minor procedural delays in the investigation, including sending the FIR to the Magistrate, did not affect the prosecution's case. The court rejected the appellants' claim of FIR manipulation. [Paras 76-88].

Judicial Precedent – Reliance on circumstantial evidence and recovery under Section 27 Evidence Act – The Court referred to Sharad Birdhichand Sarda v. State of Maharashtra and State of W.B. v. Mir Mohammad Omar, supporting the conviction based on circumstantial evidence when the accused failed to explain the victim’s fate after the abduction. [Paras 89-102].

Decision: Appeal Dismissed – The Court upheld the trial court’s conviction and sentence of life imprisonment, finding sufficient circumstantial evidence to support the conviction for abduction and murder. [Paras 103-110].

Parole – Grounds for Granting – Convict sought parole to arrange finances and bid farewell to his son departing for higher studies abroad – Authorities rejected application citing pendency of appeal – High Court held pendency of appeal not a valid ground to deny parole – Rule 18 of Prisons (Bombay Furlough and Parole) Rules, 1959, interpreted to allow parole for significant family events, including happy occasions [Paras 1-10].

Parole – Emotional Well-being – Court recognized parole’s role in maintaining family ties and mental well-being of inmates – Emphasized humanistic approach to allow convicts temporary release for significant family moments – Criticized rigid interpretation of parole rules limiting to emergencies [Paras 7-10].

Decision – Petition Allowed – Held – Petitioner granted parole for 10 days from 12^th July 2024 to 22^nd July 2024 – Required to execute personal bond and one local surety of Rs.25,000/- – Ordered to report to local police station on alternate days [Paras 10-12].

Taxation Law - Customs Law – Duty Drawback – Recovery Proceedings Against Deceased Sole Proprietor – Recovery proceedings initiated against a deceased person under the Customs Act, 1962, for non-realization of export proceeds – Petitioner, the wife of the deceased, challenged the recovery notice on the grounds that no recovery can be made from legal heirs without legal steps to bring them on record – Court held that a show cause notice issued against a dead person is void and recovery proceedings based on such notice cannot be sustained – Reference made to Supreme Court rulings, including Shabina Abraham v. Collector of Central Excise and Customs [2015 (10) SCC 770] [Paras 9, 12-16].

Legal Heirs – Liability for Deceased Sole Proprietor's Dues – Legal heirs cannot be held liable for recovery of government dues in the absence of a statutory provision allowing such recovery – The Customs Act does not provide for continuing recovery proceedings against the legal heirs of a deceased sole proprietor – Notices and orders passed against a dead person are null and void [Paras 14-16].

Decision: Petition allowed – Show cause notice issued against the deceased set aside – Recovery proceedings quashed as they were initiated against a dead person without bringing the legal heirs on record [Paras 15-17].

Motor Vehicle Accident – Compensation Enhancement – Appeal against compensation awarded under Section 173 of the Motor Vehicles Act, 1988, for the death of a 23-year-old in a road accident – Tribunal awarded ₹5,21,000 as compensation – Appellant claimed inadequate compensation, contesting the tribunal's assessment of income and personal expenses deduction – Court considered notional income due to lack of documentary proof of the deceased's earnings – Modified the award by applying Pranay Sethi's guidelines and awarded ₹5,38,300 with 7.5% interest per annum – Appeal partly allowed with enhanced compensation [Paras 1-16].

Assessment of Income – No documentary evidence to prove income of the deceased – Tribunal relied on notional income of ₹3,000 per month, affirmed by the High Court – Held, fixation of notional income and multiplier of 18 was appropriate as per Sarla Verma and Pranay Sethi judgments – Future prospects at 40% of notional income applied, considering the deceased was below 40 years [Paras 5-9].

Conventional Heads – Enhanced compensation for funeral expenses, loss of estate, and loss of filial consortium awarded under Pranay Sethi – Rs.18,150 for funeral expenses, Rs.18,150 for loss of estate, and Rs.48,400 for loss of filial consortium allowed, replacing the lower tribunal's award – Compensation increased based on the legal precedents [Paras 10-13].

Decision – Appeal partly allowed – Compensation increased to ₹5,38,300 from ₹5,21,000 with 7.5% interest per annum from the date of claim filing – The respondent insurer directed to pay the revised amount within two months – No order as to costs [Paras 14-16].

Criminal Law – Bail application – Accused allegedly caused fatal injuries to his mother during a quarrel – Accusations based on circumstantial evidence – Petitioner in judicial custody for over a year – Investigation complete but trial delayed – Petitioner's right to life under Article 21 of the Constitution considered – Bail granted subject to stringent conditions [Paras 2-12].

Right to Life and Liberty – Article 21 – Court noted the petitioner’s prolonged detention without charge framing – Held that extended custody violates the petitioner's right to life under Article 21 – Bail not to be withheld as punishment, reaffirming that bail is the rule and jail is the exception [Paras 8-11].

Judicial Delay – Sessions Court report indicated delay due to pending murder cases – Despite assurances, charge not framed even after six months – Court emphasizes prompt trial proceedings [Paras 7-8].

Decision: Bail granted with conditions including regular appearances before the Investigating Officer, prohibition on influencing witnesses, and surrendering of passport [Paras 12-13].

Criminal Law – Murder – Section 302 IPC – Appeal against Conviction – Reliability of Child Witnesses – Appellant convicted for the murder of his mother-in-law and grievously injuring his wife. The trial court convicted based on the testimony of two child witnesses (sons of the appellant) and corroborative forensic evidence – Held, the testimony of child witnesses can be relied upon when consistent and corroborated by other evidence – Child witness testimony is valid under close scrutiny – Appellant’s argument that the child witnesses were tutored was rejected – No grounds to interfere with the trial court's findings – [Paras 19-22, 27].

Dying Declaration – Infirmities in Signature – Section 32(1) of the Evidence Act – The deceased’s dying declaration did not have a signature on the final narration, though her signature was present during preliminary questioning – Held, the court accepted that the absence of signature raises suspicion but found that other corroborative evidence sufficiently proved the appellant’s guilt – Dying declaration not solely relied upon to convict the accused – [Paras 15-16].

Forensic Evidence – Corroboration of Bloodstains – Section 45 of the Evidence Act – The forensic report matched the bloodstains on the accused’s clothes with those found on the deceased’s saree, confirming his presence at the crime scene – Evidence corroborated with the testimonies of child witnesses and other prosecution witnesses – [Paras 22-23].

Decision: Appeal dismissed – Conviction and life sentence for the offence under Section 302 IPC confirmed by the High Court.