Land Acquisition – Lapse of Proceedings – High Court's order declaring the lapse of acquisition proceedings under Section 24(2) of the 2013 Act due to non-tendering of compensation to the original writ petitioner – Supreme Court holds that the High Court erred in its reliance on the overruled Pune Municipal Corporation case – Appeal allowed [Paras 1-3].

Subsequent Purchaser – Locus Standi – High Court erred in entertaining writ petition by a subsequent purchaser challenging acquisition proceedings under the 2013 Act – Supreme Court clarifies such claims are not maintainable [Para 2.1].

Compensation and Possession – Constitution Bench judgment in Indore Development Authority case clarifies that if either possession is taken or compensation paid, there is no lapse of proceedings under Section 24(2) of the 2013 Act – High Court's reliance on the lack of compensation payment alone is incorrect [Para 2.2].

Decision – Appeal allowed – High Court’s judgment quashed – Acquisition proceedings upheld [Para 3].

Tax Law – Concessional Rate of Tax – High Court granted concessional tax rate of 2% for oxygen gas used in steel manufacturing by Tata Steel, treating it as raw material – Supreme Court held that oxygen gas is a refining agent and not a raw material – Appeal allowed [Paras 1-12].

Expert Committee Findings – Detailed inspection report by six-member expert committee found oxygen gas to be a refining agent in steel manufacturing – High Court erred in interfering with these findings under Article 226 [Paras 6-7].

Decision – Appeal allowed – High Court’s judgment quashed – Assessment order by assessing officer reinstated [Para 12].

Land Acquisition – Lapse of Proceedings – High Court's order declaring the lapse of acquisition proceedings under Section 24(2) of the 2013 Act due to non-tendering of compensation to the original writ petitioner – Supreme Court holds that the High Court erred – Appeal allowed [Paras 1-4].

Judicial Precedent – Overruled Case Law – High Court relied on Pune Municipal Corporation case, which has been overruled by the Constitution Bench in Indore Development Authority case – Acquisition proceedings cannot be deemed lapsed if either possession is taken or compensation is paid [Para 3].

Decision – Appeal allowed – High Court’s judgment quashed – Acquisition proceedings upheld [Para 4].

Land Acquisition – Lapse of Proceedings – High Court declared acquisition proceedings lapsed under Section 24(2) of the 2013 Act due to non-taking of possession and non-payment of compensation – Supreme Court holds High Court erred, citing Indore Development Authority case – Appeal allowed [Paras 1-7].

Litigation Impact – Acquisition proceedings subject to prolonged litigation – Authority could not take possession due to pending legal challenges – Non-taking of possession not to benefit landowners in such context [Para 6.2].

Decision – Appeal allowed – High Court’s judgment quashed – Acquisition proceedings upheld [Para 7].

Land Acquisition – Lapse of Proceedings – High Court declared acquisition proceedings lapsed under Section 24(2) of the 2013 Act due to non-taking of possession and non-payment of compensation – Supreme Court holds High Court erred, citing Indore Development Authority case – Appeal allowed [Paras 1-3].

Litigation Impact – Acquisition proceedings subject to prolonged litigation – Authority could not take possession due to pending legal challenges – Non-taking of possession not to benefit landowners in such context [Para 2.2].

Decision – Appeal allowed – High Court’s judgment quashed – Acquisition proceedings upheld [Para 3].

Taxation – Rebate of Duty – Limitation Period – Appellant filed claims for rebate of duty paid on exported goods beyond the period prescribed under Section 11B of the Central Excise Act – Supreme Court held that the limitation period of one year under Section 11B is applicable to rebate claims under Rule 18 of the Central Excise Rules – The parent statute’s provisions cannot be overridden by subordinate legislation – Appeal dismissed [Paras 1-15].

Rebate Claims – Procedural Requirements – Merely because Rule 18 and the relevant notification do not mention Section 11B does not mean the limitation period is inapplicable – The statutory provisions of Section 11B are applicable to rebate claims, and applications must be made within the stipulated one-year period from the relevant date [Paras 9-12].

Judicial Precedents – Reliance on Earlier Judgments – The Court distinguished the present case from previous rulings cited by the appellant, noting that the earlier decisions involved different contexts and provisions – Emphasis placed on maintaining the integrity of the statutory framework [Paras 13-14].

Decision – Appeal Dismissed – The Supreme Court upheld the High Court’s decision, affirming that the rebate claims were time-barred as they were filed beyond the one-year limitation period prescribed under Section 11B of the Central Excise Act [Paras 14-15].

Constitutional Law – Transfer of Criminal Trial – Petitioners, being the daughter and wife of the deceased, sought transfer of trial and further investigation from Andhra Pradesh to Hyderabad or New Delhi – Supreme Court held that the petitioners’ apprehensions of a biased trial and investigation due to the influence of state authorities and threats to key witnesses were reasonable – Fundamental right to fair trial under Article 21 upheld – Transfer of trial to CBI Special Court Hyderabad ordered to ensure justice is seen to be done [Paras 1-15].

Fair Trial – Witness Protection – Significant threats to witnesses and attempts to influence key testimonies noted – Witnesses granted protection under the Witness Protection Scheme, 2018 – Supreme Court emphasized the importance of fair and independent investigation free from external pressures [Paras 6-10, 13-15].

Judicial Fairness – Article 21 of the Constitution – Supreme Court reiterated that justice must not only be done but also be seen to be done – Ensuring public confidence in the judicial system by transferring the trial to a neutral venue [Paras 13-14].

Decision – Writ Petition Allowed – Trial transferred to CBI Special Court Hyderabad – CBI directed to complete the further investigation on the larger conspiracy and destruction of evidence independently and unbiasedly [Paras 14-15].

Environmental Law – Felling of Trees – Aarey Forest – Permission sought for the felling of trees in Aarey Forest for the construction of a metro car depot – The Supreme Court permitted Mumbai Metro Rail Corporation Limited (MMRCL) to apply to the Tree Authority for felling 84 trees needed for the shunting segment of the car depot project – Court emphasized the need for a balance between environmental concerns and public infrastructure projects, highlighting sustainable development [Paras 20-23].

Metro Project – Public Interest – The project involves significant public investment – Court noted that 95% of the project work had been completed and emphasized that substantial dislocation would occur if the project were halted – Court allowed the felling of additional trees necessary for the project, subject to the Tree Authority’s approval and compliance with environmental safeguards [Paras 21-23].

Government Decisions – Change in Stance – The State Government initially decided to relocate the car depot from Aarey to Kanjurmarg but later reverted to the original plan – Court acknowledged the Union Government’s concerns about operational and maintenance challenges at the alternative site – Court upheld the State Government’s revised decision to proceed with the Aarey site [Paras 9-11, 13-14].

Decision – IAs disposed of – MMRCL permitted to move the Tree Authority for permission to fell 84 trees – Tree Authority directed to make an independent decision, considering environmental conditions – Batch of petitions scheduled for final hearing on February 7, 2023 [Paras 23-25].

Criminal Law – Defamation – Second Complaint – Appellant filed a second complaint identical to the first, alleging defamation by the respondents through media reports. The first complaint was dismissed by the Judicial Magistrate, and the dismissal was upheld by the High Court. The Supreme Court reiterated that a second complaint on the same facts is not maintainable unless there are exceptional circumstances or new facts that were not available during the first complaint [Paras 1-20].

Section 499 IPC – Fourth Exception – The first complaint was dismissed on the grounds that the allegations fell under the fourth exception to Section 499 IPC, which pertains to expressing opinions in good faith. The Supreme Court agreed with the lower courts that the dismissal was based on a proper judicial assessment and could not be revisited through a second complaint [Paras 11-17].

Section 482 Cr.P.C. – Quashing of Complaints – The High Court's decision to quash the second complaint under Section 482 Cr.P.C. was upheld, emphasizing that revisiting the same facts through multiple complaints is an abuse of the judicial process [Paras 10-12].

Decision – Appeals dismissed – The Supreme Court affirmed the High Court's decision, maintaining that the second complaint was not maintainable and the initial judicial assessment was valid. Liberty was granted to the appellant to seek appropriate remedies if new facts emerge in the future [Paras 20-21].