Income Tax – Discretionary Trusts – Civil Appeal against High Court decision regarding classification of trusts – Dispute on whether trusts established by ex-Ruler of Gondal in the UK are discretionary or specific – Held that UK trusts are discretionary – Trustees have the discretion to pay beneficiaries from the income – Income not disbursed but retained by trustees – Appeal dismissed. [Paras 1-19]

Wealth Tax – Valuation of Assets in Discretionary Trusts – Civil Appeals under Wealth Tax Act relating to valuation of assets held in discretionary trusts – High Court held assets of UK trusts not assessable on the estate of deceased Settlor – Supreme Court upheld the High Court’s decision – Appeal dismissed. [Paras 20-21]

Role of Settlor and Trustees – Analysis – Settlor included income from UK trusts in returns during his lifetime – After settlor's death, his son included such income in returns – No appointment of discretion exercisers by settlor or his son – Trustees retained income – Character of trusts remained discretionary – Appeals dismissed. [Paras 13-19]

Decision – Dismissal of Appeals – Supreme Court dismissed all civil appeals concerning substantive assessments under Income Tax and Wealth Tax Acts – Appeals arising from protective assessments also dismissed – No order as to costs. [Paras 21-23]

Service Law - Child Care Leave - Continuous Leave for 730 days – Central Civil Services (Leave) Rules, 1972 - Rule 43C – Appeal against High Court decision denying uninterrupted 730 days of CCL - High Court ruled CCL can only be granted in three spells per calendar year - Supreme Court sets aside High Court decision - Held that Rule 43C allows for uninterrupted 730 days of CCL if the conditions are met – Tribunal's direction to grant CCL upheld - No exigencies of public service shown to deny continuous CCL to the appellant - Appeal allowed. [Paras 13-18]

Interpretation of Service Rules - Rule 43C - Examination of Rule 43C and relevant guidelines issued by Government of India – Rule allows for up to 730 days of CCL during the entire service period for women government employees having minor children - CCL can be combined with other types of leave if due - High Court's interpretation limiting CCL to three spells per year not supported by the rule or guidelines. [Para 10-13]

Decision - Grant of Continuous CCL for 730 Days - Appeal allowed - Impugned judgment of Calcutta High Court set aside - Tribunal's decision to grant continuous CCL for the appellant affirmed - Respondents directed to comply within three months. [Para 18-19]

Civil Procedure - Execution of Sale - Limitation Period - Appeal against High Court order remitting matter back to the Executing Court for fresh disposal - Executing Court conducted auction and issued Sale Certificate - Judgment-debtor’s application to set aside sale filed beyond prescribed period - No deposit made within 60 days as mandated by Article 127 of the Limitation Act - Held, application to set aside sale must comply with both filing and deposit requirements within 60 days - High Court erred in ignoring the limitation period and statutory requirements - Appeal allowed with costs. [Paras 1-9]

Execution of Decree - Order XXI Rule 89 CPC - Limitation - Court Sale - Application to set aside sale must be filed and deposit made within 60 days from date of sale - Judgment-debtor's failure to comply with mandatory requirements results in automatic rejection of the application - High Court's order remitting case back to Executing Court set aside due to non-compliance with procedural law. [Para 7-9]

Decision - Application to Set Aside Sale - Court quashes High Court's order and reinstates Executing Court's order - Application to set aside sale rejected for non-compliance with Article 127 Limitation Act and Order XXI Rule 89 CPC - Appeal allowed with Rs. 10,000 costs payable by Respondent No. 1 to Appellant. [Para 9]

Pension Law - Eligibility for Past Service Counting - Civil Appeal against High Court decision denying pension benefits - Applicability of Maharashtra Civil Services (Pension) Rules and Government Resolution - Supreme Court interprets Rule 48(3) allowing condonation of service interruptions - Holds that the appellant's service period from 21.06.1950 to 18.07.1960 should be counted for pension computation - High Court judgment set aside - Directions to count past service and provide pension arrears. [Paras 1-16]

Condonation of Service Interruptions - Rule Interpretation - Held - Interruption between two spells of service to be treated as automatically condoned per Rule 48(3) - Specific service record indication required to deny condonation - Appellant’s resignation treated as a notional break - Past service to be included in pension computation. [Para 13-14]

Decision - Grant of Pension Benefits to Appellant - High Court order refusing pension benefits set aside - Respondents directed to count past service from 21.06.1950 to 18.07.1960 for pension calculation - Consequential benefits including arrears to be paid within three months - Interest at 8% on delay. [Para 15-16]

Criminal Law - Conviction on Circumstantial Evidence – Appeal against the High Court’s decision affirming death sentence – Involvement of appellant in the murder of a foreign national, based on last seen evidence, confession, and recovery of the victim’s skeleton from appellant’s house – Examination of circumstantial evidence and scientific methods used to establish guilt – Conviction upheld, but death sentence commuted to life imprisonment considering lack of evidence on the manner of crime. [Paras 1-37]

Recovery of Evidence - Admissibility and Chain of Custody – Confession and recovery of victim’s skeleton from appellant’s house – Legal scrutiny of recovery under Section 27 of the Indian Evidence Act and its admissibility as evidence – Court finds compliance with legal provisions and confirms recovery was credible. [Para 20]

DNA Evidence - Scientific Reliability – Use of DNA profiling to establish the identity of the recovered skeleton – Discussion on the reliability and admissibility of DNA evidence – DNA test confirmed the identity of the victim as Diana Clare Routley, supporting the prosecution’s case. [Paras 31-34]

Rarest of Rare Doctrine - Sentencing – Consideration of whether the case falls under the rarest of rare category warranting death sentence – Court notes absence of evidence on the barbaric manner of the crime – Death sentence commuted to life imprisonment with 20 years of rigorous imprisonment, without remission. [Paras 36-37]

Decision: The Supreme Court upheld the conviction of the appellant but commuted the death sentence to life imprisonment with 20 years of rigorous imprisonment without remission, taking into account the absence of evidence on the manner in which the crime was committed.

Administrative Law - Compassionate Allowance - Grant Criteria - The appeal concerns the grant of compassionate allowance under Rule 41 of the Central Civil Services (Pension) Rules, 1972. The Supreme Court emphasized the necessity of evaluating whether the delinquency leading to dismissal constitutes moral turpitude, dishonesty, personal gain, or harm to third parties. In the absence of such severe misconduct, compassionate allowance should be considered based on mitigating circumstances. The authorities failed to apply the correct parameters, resulting in the quashing of previous orders and remand for reconsideration. [Paras 12-17]

Employment Law - Unauthorized Absence - Disciplinary Action - The appellant, a police constable, was dismissed for unauthorized absence for 320 days. Despite justifying the dismissal, the Court noted the significance of evaluating mitigating factors for compassionate allowance, including the appellant's unblemished service record and personal hardships. [Paras 1-3, 16]

Decision - Reconsideration of Compassionate Allowance - The Supreme Court set aside the denial of compassionate allowance by administrative authorities and lower courts, directing a fresh consideration based on laid down criteria, focusing on the appellant's circumstances and past service. [Paras 17-18]

Criminal Law - Right of Private Defence - Conviction and Sentence - Appeal by State against acquittal - High Court's acceptance of right of private defence for accused leading to modification of conviction - Appeal against the acquittal of co-accused by the High Court - Justifiability of the acquittal and extent of right of private defence scrutinized - Held, High Court's finding on right of private defence and conversion of conviction justified based on material evidence - Conviction u/s 304 Part I IPC and acquittal of co-accused upheld. [Paras 8-18]

Right of Private Defence - Burden of Proof - Analysis of Evidence - Right to defend property recognized - Accused Rajkumar's act of firing held to exceed right of private defence - Ocular and documentary evidence supports existence of property dispute and threat - Burden on accused to establish right of private defence discharged through preponderance of probabilities - No common intention to commit murder established for co-accused - Section 34 IPC not applicable in the circumstances. [Para 10-14]

Decision - Dismissal of State's Appeal - High Court's modification of conviction to Section 304 Part I IPC and acquittal of co-accused Hemant Kumar affirmed - Rajkumar's action deemed excessive under right of private defence - Constructive liability under Section 34 IPC not attracted for co-accused - Appeal by State dismissed. [Para 18]

Criminal Law - Dying Declaration - Credibility and Reliability - Appeal against High Court decision reversing trial court acquittal - Trial court doubted the credibility of the dying declaration due to overwriting, different ink usage, and lack of direct recording from the declarant's mouth - High Court convicted based solely on the dying declaration - Supreme Court reinstated acquittal due to reasonable doubt about the dying declaration's reliability - Held, dying declarations must be direct, credible, and inspire confidence without alterations to form the sole basis of conviction. [Paras 7-19]

Appellate Jurisdiction - Appeal against Acquittal - Principles - High Court's power to review acquittal and convict - Presumption of innocence strengthened by acquittal - Acquittal to be reversed only for compelling reasons - Supreme Court emphasized the deference to trial court's advantage of seeing witnesses and evaluating credibility first-hand - Interference by appellate court justified only if trial court's view is palpably wrong - High Court's interference held unjustified as trial court's view was reasonable and based on a detailed evaluation of evidence. [Paras 10-20]

Decision - Acquittal Reinstated - Supreme Court allowed the appeals, set aside the High Court's judgment, and restored the trial court's acquittal - Appellants ordered to be released immediately unless required in another case. [Paras 21]

Municipal Law – Encroachment on Public Land – Civil Appeal – Suit filed by the respondent for declaration of title and permanent injunction against Nagar Palika Parishad, Mihona, claiming ancestral property rights over the public road – Appellant issued notices under Sections 187 and 109 read with Section 223 of the Madhya Pradesh Municipalities Act, 1961 to remove encroachment – Trial court and appellate court decreed in favor of respondent, dismissing the appellant's claim – High Court upheld lower court decisions – Supreme Court held the suit not maintainable due to non-compliance with Section 319 of the Act, 1961, requiring statutory notice before filing suit against a municipal council – Appeal allowed, lower court judgments set aside. [Paras 1-11]

Statutory Notice – Requirement for Filing Suit – Analysis – Held – Section 319 of the Madhya Pradesh Municipalities Act, 1961 mandates a notice period before instituting a suit against a municipal council – Respondent's suit for declaration of title and permanent injunction lacked compliance with this statutory requirement – Suit dismissed for failing to observe mandatory preconditions, protecting procedural integrity. [Para 7-9]

Decision – Maintainability of Suit – Supreme Court quashes the judgments of the trial court, appellate court, and High Court – Emphasizes the statutory necessity of notice under Section 319 – Reiterates the importance of adherence to procedural rules in legal proceedings involving municipal authorities. [Para 11]