Criminal Law – Quashing of Charges – Criminal Conspiracy and Breach of Trust – Petition under Section 482 Cr.P.C. challenging charges framed under Sections 406 and 120B IPC by the Trial Court. The petitioner contended that she cannot be held liable for offences allegedly committed by her late husband. Held, quashing of charges is an exception to the rule and should not be done at the initial stage where there is strong suspicion of the accused’s involvement. The petitioner will have ample opportunity to present her defense during the trial. Petition dismissed. [Paras 1-26]

Legal Principles – Evaluation at Charge Stage – The Court must not evaluate the truthfulness of allegations or the weight of defenses at the stage of framing charges. The standard to be applied is whether there is a ground for presuming the accused committed the offence. Held, the petitioner will not face irreparable consequences if the trial proceeds, as she can defend herself during the trial. [Paras 17-23]

Juvenile Justice - Determination of Age - Trial as Adult – The Juvenile Justice Board (JJB) ordered the petitioner, accused of rape and penetrative sexual assault, to be tried as an adult after a preliminary assessment of his mental and physical capacity. The petitioner challenged this order, contending that he was under 16 years of age at the time of the alleged offence. Held, a combined reading of Sections 15(1) and 18(3) of the Juvenile Justice Act mandates that only a juvenile who has completed or is above 16 years at the time of the offence can be tried as an adult. In cases where two views are possible and the factual situation is ambiguous, the benefit should be given to the juvenile. Petition allowed, impugned orders set aside, and the matter remanded to the JJB for further proceedings. [Paras 1-14]

Criminal Law - Evidence - Age Determination – The exact date of the alleged sexual assault was unclear. Medical evidence indicated the foetus was five to six months old when aborted on 18.12.2017. Thus, the offence could have occurred between 18.06.2017 and 18.07.2017. The petitioner turned 16 on 14.07.2017, making it possible that the offence was committed before he completed 16 years. Held, given the ambiguity, the petitioner should be considered a juvenile at the time of the offence. [Paras 10-13]

Punjab Village Common Lands (Regulation) Act, 1961 - Unauthorized occupation of Hadda Rori land - Demarcation of land - Eviction - Delay in demarcation by respondents - Writ petition seeking mandamus for expeditious demarcation and subsequent legal action - Valid demarcation report necessary to establish claim before Competent Authority - Court allows the writ petition and directs empowered Revenue Officer to immediately conduct lawful demarcation. (Para 1)

Upon receipt of certified demarcation report, Block Development and Panchayat Officer (BDPO) to file petition under Section 7 of the Act if encroachments are found on Hadda Rori lands - Eviction proceedings to be initiated against encroachers. (Para 4)

If demarcation report reveals encroachments, BDPO directed to file petition before Collector under Section 7 of the Act - Collector to make lawful decision after hearing all concerned parties within three months of receiving the petition. (Para 5)

Court emphasizes the need to prevent unauthorized occupation of Hadda Rori lands and considers the possibility of delays by the empowered Revenue Officer - Directs prompt action to be taken to ensure lawful demarcation and subsequent legal proceedings. (Para 3)

Criminal breach of trust - Ingredients - Proof of entrustment - Acquittal of accused - Challenge against - In the present case, the prosecution alleged that the accused had misappropriated a quantity of paddy belonging to the Food Corporation of India (FCI) - The prosecution failed to prove the entrustment of the property or dominion over the property with the accused - The internal inquiry conducted by FCI itself concluded that the custody of the rice paddy bags stored in the mill premises of the accused was under the control of FCI officials - The prosecution's evidence was not properly appreciated - The civil suit for recovery on the same allegations had already been dismissed - The burden of proof in the civil suit is of a much lesser degree compared to the criminal case - The trial court's finding of acquittal was based on proper appreciation of evidence - No illegality or irregularity was found in the trial court's judgment - The revision petition lacked merit and was dismissed.  (Para number: 7-13)

Goods and Services Tax (GST) - Refund claim - Seizure of documents and electronic gadgets - Petitioner sought direction to refund amount and supply copy of Panchnama and seized items - Petitioner contended that the amount was voluntarily deposited and no notice under Section 74(1) of CGST Act was served - Respondents argued that investigation was ongoing and no show cause notice had been issued - Court examined provisions of Section 74 of CGST Act and Rule 142 of CGST Rules - Relied on precedent - Held, deposit of tax during search was not voluntary and notice had not been issued within the specified period - Amount deposited by petitioner to be returned with interest - Petition allowed. (Para 24)

Service Law - Family Pension - Widow of Deceased Employee - Petition under Article 226 - Second wife denied full family pension - First wife predeceased employee - Note 1 of Rule 6.17(4) invoked incorrectly - Rule applicable only if more than one widow survives - Only one widow at the time of employee’s death - Full pension granted to the petitioner - Petition allowed. [Paras 1-11]

Application of Pension Rules - Legal Interpretation - Analysis - Rule 6.17(4) Note 1 applicable only when more than one widow survives - Note 1 does not apply when only one widow survives - Previous wife predeceased employee - Petitioner entitled to full family pension as sole surviving widow - Previous legal decisions support full pension to surviving widow. [Paras 7-10]

Decision - Allowance of Writ Petition - High Court sets aside the impugned order denying full family pension - Petitioner entitled to 100% family pension from the date of husband's death - Arrears of pension with 6% interest per annum - Costs of Rs. 10,000 awarded to petitioner. [Paras 10-11]

Value Added Tax - Deductions in Works Contracts - Section 36 of Haryana Value Added Tax Act - Appeal by revenue against Tribunal's order allowing deductions for depreciation on plant and machinery, financial expenses, and other related expenses - Tribunal upheld deductions allowed by assessing officer for expenses including depreciation, bank interest, postage, telephone, fuel, and lubricants - No specific provision in Act for such deductions - Tribunal's interpretation based on principles from Gannon Dunkerley & Co.’s case - Deductions for expenses incurred in supply of labour and services considered legitimate - Appeals dismissed. [Paras 1-12]

Depreciation on Plant and Machinery - Legal Interpretation - Analysis - Despite absence of specific provision in Act, depreciation on plant and machinery used in works contracts deductible - Principles from Gannon Dunkerley & Co.’s case applied - Deduction includes charges for obtaining on hire or otherwise machinery and tools used in execution of works contract - Tribunal's order allowing such deductions upheld. [Paras 9-10]

Financial and Other Related Expenses - Deductibility - Analysis - Expenses such as bank interest, postage charges, telephone, and fuel and lubricants for vehicles used in works contract deductible - Considered as part of cost of establishment relatable to supply of labour and services - Tribunal's order allowing these deductions upheld. [Para 10]

Decision - Dismissal of VAT Appeals - High Court dismisses revenue's appeals - Tribunal's order allowing deductions for depreciation and other related expenses upheld - Appeals fail on all grounds - Miscellaneous applications disposed of. [Paras 11-12]

Constitutional Law – Writ of Mandamus – Candidature under EWS Category – Writ petition under Article 226 of the Constitution of India seeking mandamus to direct the respondents to consider the petitioner’s candidature under the Economically Weaker Section (EWS) category for the post of Junior Engineer and to allow participation in the selection process. The petitioner appeared in the written test and performed well but was not called for scrutiny of documents due to the OMR sheet being scratched/smudged against Question No. 26. Instructions on the admit card and question paper strictly prohibited any damage to the OMR sheet. Held, given the factual matrix and legal position, relief sought by the petitioner cannot be granted. Petition dismissed. [Paras 1-10]

OMR Sheet Instructions – Violation Consequences – Held, specific instructions were issued to candidates prohibiting folding, tearing, destroying, or making any stray marks on the OMR Answer Sheet, with explicit mention that any such actions would lead to cancellation of the answer sheet. The OMR sheet of the petitioner, found to be scratched, was thus cancelled in accordance with these instructions. This decision has been upheld by a Division Bench of the Court and affirmed by the Supreme Court. [Paras 6-8]

Decision – Writ Petition Dismissed – The Court, finding no merit in the petition, dismissed it based on the aforementioned legal and factual context. [Para 10]

Motor Accident Claims - Compensation - Loss of dependence - Legal representatives entitled to claim compensation - Even if major married and earning sons are not fully dependent on the deceased, they are still covered as legal representatives - Compensation to be considered beyond conventional heads. [Para 9]

Dependency - Definition and criteria - Dependency includes financial dependency as well as other forms of dependency such as gratuitous service, physical, emotional, and psychological dependency - Children of deceased, though grown up and settled in their own lives, may still be dependent on the deceased in various ways. [Para 10]

Determination of loss of dependency - Earnings of the deceased and value of services towards household affairs to be considered - Modest estimate based on evidence to be taken into account - Addition for future prospects and deduction for personal living expenses - Appropriate multiplier to be applied based on the age of the deceased. [Para 12-15]

Compensation under conventional heads - Loss of consortium, funeral expenses, and loss of estate - Each of the appellants-claimants entitled to compensation for loss of consortium - Enhancement of compensation for funeral expenses and loss of estate. [Para 16-18]

Injuries sustained by appellant-claimant - Standard of proof in a claim petition - Summary enquiry with a lower standard of proof than in criminal or civil cases - FIR, medical records, and receipts of expenses to establish injuries - Lump sum compensation awarded for injuries and trauma suffered. [Para 21-26]

Appeals allowed - Impugned Award modified - Enhanced compensation awarded to the appellants based on loss of dependence, conventional heads, and injuries sustained - Interest and other terms to be as ordered by the Motor Accident Claims Tribunal. [Para 27]