Employees' Pension Scheme – Amendments – Validity – The Supreme Court examined the amendments to the Employees' Pension Scheme, 1995, made by the Central Government through the notification dated 22nd August 2014. The Court upheld the legality of the amendments, including the revised method for determining pensionable salary based on the average of the last 60 months instead of 12 months and capping the maximum pensionable salary at Rs. 15,000 per month. The Court found the amendments to be within the power of the Central Government under Section 7 of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, and justified based on relevant material and not arbitrary or whimsical [Paras 1-12, 36].

Requirement for Employee Contribution – Ultra Vires – The Supreme Court held that the requirement for employees to contribute 1.16% of their salary exceeding Rs. 15,000 per month to remain in the pension scheme was ultra vires the parent Act. The Act does not contemplate any contribution by employees to the pension fund, and such a stipulation in the scheme without legislative backing was illegal. The Court suspended the operation of this part of its judgment for six months, allowing the legislature time to bring appropriate amendments if deemed necessary. In the interim, employees are required to make the 1.16% contribution as a stop-gap measure [Paras 13-15, 35].

Reasonable Classification – Validity – The Court rejected the argument that all employees constitute a homogeneous class and held that the Central Government is within its power to differentiate between employees based on their salary levels and offer improved social benefits to those in the lower wage bracket. This classification meets the test of reasonable classification under Article 14 of the Constitution [Paras 29-31, 33].

Decision: The appeals are partly allowed. The amendments to the Employees' Pension Scheme, 1995, made by the notification dated 22nd August 2014 are upheld, except for the provision requiring employees to contribute 1.16% of their salary exceeding Rs. 15,000 per month, which is declared ultra vires the parent Act. The operation of this part of the judgment is suspended for six months to allow for legislative amendments. During this period, employees will continue to make the 1.16% contribution as a temporary measure [Paras 35-36].

Constitutional Law – Article 21 – Right to Life – Compensation to Riot Victims – The Supreme Court held that the victims of the 1992-93 Bombay riots, due to the failure of the State Government to maintain law and order, were entitled to compensation under Article 21 of the Constitution, which guarantees the right to live with human dignity. The State Government’s failure led to violations of Article 21, and the affected persons have a right to seek compensation from the State Government. The Court mandated the formation of a committee to ensure compensation is paid to the victims or their legal heirs and provided directives for the disbursement of such compensation, including interest for delayed payments [Paras 20-26].

Mandamus for Implementation of Commission Recommendations – The Court recognized that while the recommendations of the Justice B.N. Srikrishna Commission appointed under the Commissions of Inquiry Act, 1952, are not binding, once accepted by the Government, a writ court can issue a mandamus for their implementation. The Court directed the State Government to implement the recommendations for police reforms and to compensate the victims adequately [Paras 10, 19].

Police Reforms – Implementation of Recommendations – The Court emphasized the need for the State Government to implement the recommendations made by the Srikrishna Commission regarding police reforms, which included improvements in training, physical fitness, weaponry, and communication systems, and measures to reduce political interference in police functioning [Paras 18, 26].

Decision: The petition is allowed. The State Government is directed to pay compensation to the victims of the 1992-93 riots as per the guidelines and to implement the police reforms recommended by the Srikrishna Commission. A committee is formed to oversee the process, and the State Government is required to submit reports of compliance within specified timeframes [Paras 28-29].

Land Acquisition – Lapse of Proceedings – The Supreme Court held that a subsequent purchaser has no right to claim lapse of acquisition proceedings under Section 24(2) of the Act, 2013. The acquisition proceedings cannot be declared lapsed merely because possession could not be taken or compensation could not be deposited due to pending litigations [Paras 7-8].

Subsequent Purchaser – Locus Standi – The respondent, being a subsequent purchaser through an Agreement to Sell dated May 22, 2016, lacks locus standi to challenge the acquisition proceedings initiated under the Land Acquisition Act, 1894. As per established legal principles, subsequent purchasers cannot claim benefits under Section 24(2) of the Act, 2013 [Paras 7-7.1].

Litigation and Compensation – The Court emphasized that the inability to take possession or deposit compensation due to ongoing litigations does not justify invoking Section 24(2) to declare the acquisition lapsed. The High Court failed to consider this aspect, resulting in an erroneous decision [Paras 7.2].

Decision: The appeal is allowed. The High Court's judgment and order dated July 25, 2017, in Writ Petition (Civil) No. 11735 of 2016, is quashed and set aside. The writ petition stands dismissed [Paras 8].

Foreign Trade – Additional Licence – The Supreme Court upheld the denial of an additional licence to the appellant for exporting processed iron ore during the period April 1990 to March 1991 under the Exim Policy 1990-93. The Court held that merely because some other exporters were wrongly granted the benefit, the appellant could not claim the same. Negative discrimination to perpetuate illegality is not permissible [Paras 1-9].

Promissory Estoppel – Inapplicability to Policy Changes – The doctrine of promissory estoppel does not apply when the government modifies or withdraws an incentive scheme as part of a policy decision. Incentives under the Exim Policy are discretionary and can be changed by the government. The appellant, having exported processed iron ore under the new policy which listed it as ineligible, cannot claim benefits based on the previous policy [Paras 3.4, 6-7].

Discrimination – Non-Equivalence of Wrongful Benefits – The appellant’s argument that other exporters received similar benefits was rejected. The Court noted that wrongful benefits granted to others do not entitle the appellant to similar treatment. The legality of the scheme prevails, and the appellant's ineligibility under the current policy stands [Paras 3.5, 8].

Decision: Appeal dismissed – The High Court’s judgment confirming the denial of the additional licence is upheld. The appellant cannot benefit from the policy change and is not entitled to the additional licence based on earlier exports [Paras 9].

Constitutional Law – Article 226 – Re-evaluation of Answer Scripts – The Supreme Court disapproved the practice of High Courts ordering re-evaluation of answer scripts in the absence of specific provisions in the relevant rules. The High Court, exercising powers under Article 226, is not justified in calling for the records and directing re-evaluation without such provisions. The decision highlights that the absence of re-evaluation regulations in MCI or University rules does not justify High Court orders for re-evaluation [Paras 1-12].

Judicial Review – Scope and Limits – Courts should refrain from re-evaluating answer scripts or scrutinizing academic assessments due to lack of expertise. Academic matters should be left to academic authorities. Judicial interference in such processes can lead to unnecessary delays and practical problems in the finalization of examination results [Paras 5-8].

Digital Evaluation – Implementation and Acceptance – The University adopted a digital evaluation system approved by the Executive Council and subsequently improved the process based on High Court directives. The digital evaluation process, as modified, has been approved by the High Court in a recent decision, emphasizing the adequacy and accuracy of the evaluation [Paras 10-11].

Decision: The appeals are allowed, setting aside the High Court orders for re-evaluation. However, the results declared on the basis of the re-evaluation shall not be disturbed. The practice of ordering re-evaluation without specific rules is disapproved, but the outcome for the original writ petitioners remains unaffected [Paras 11-12].

Civil Procedure – Abatement of Suit – Substitution of Legal Representatives – The Supreme Court held that the suit filed by the appellant's father did not abate upon his death, despite no immediate substitution of legal representatives in the suit itself. The Court emphasized that the substitution made in the appeal against an interlocutory order should enure for the benefit of the entire suit, thus allowing the legal representative to continue the proceedings. The High Court's finding that the suit abated due to non-substitution within the prescribed time was incorrect [Paras 1-13].

Temporary Injunction – Appeal and Continuation of Suit – The Court clarified that an appeal against an interlocutory order, such as one refusing a temporary injunction, is a continuation of the suit. Therefore, the legal representative brought on record during the appeal can continue the suit. The High Court erred in holding that the suit was extinguished due to the death of the sole plaintiff without substitution in the suit itself [Paras 9-12].

Decision: The appeal is allowed. The High Court's order is set aside, and the suit is directed to be proceeded with. The Court ordered the consolidation of Original (Declaratory) Suit No. 3 of 2014 and Original (Injunction) Suit No. 39 of 2014 for a comprehensive adjudication. The consolidated suits are to be disposed of expeditiously within eight months [Paras 13].

Contempt of Court – Civil and Criminal Contempt – The Supreme Court held that Perry Kansagra committed egregious acts of contempt by willfully disobeying the Court's orders, falsely representing facts before a foreign court, and obstructing the administration of justice. These actions constituted both civil and criminal contempt. The Court emphasized that its power to punish for contempt is not confined to the procedures under the Contempt of Courts Act but is inherent under Article 129 of the Constitution. The contemnor's actions lowered the authority of the Court and interfered with judicial proceedings, necessitating stringent punishment [Paras 1-18].

Punishment for Contempt – Consecutive Sentences – The contemnor was sentenced to six months of simple imprisonment for civil contempt and an additional six months for criminal contempt, with the sentences to run consecutively. Additionally, a fine of Rs. 25 lakhs was imposed, to be paid within four weeks, failing which further imprisonment would ensue. The Court directed the Ministry of Home Affairs to secure the contemnor's presence for serving the sentence and ordered compliance reports to be filed [Paras 20-23].

Decision: The contemnor is sentenced to six months of simple imprisonment for civil contempt and six months of simple imprisonment for criminal contempt, with sentences to run consecutively. A fine of Rs. 25 lakhs is imposed, to be paid within four weeks, with further imprisonment in default of payment. The Ministry of Home Affairs is directed to ensure the contemnor's presence for serving the sentence. The matter is listed for further orders on December 15, 2022 [Paras 20-24].

Criminal Law – Circumstantial Evidence – Identification of Deceased – The Supreme Court held that identification of the deceased through superimposition is acceptable as opinion evidence but generally not relied upon solely due to its fallibility. In the absence of supporting medical evidence like a DNA report or post-mortem report, conviction based solely on superimposition is risky. The prosecution must prove beyond reasonable doubt that the skeleton found is that of the victim and not someone else [Paras 1-6, 13].

Motive and Chain of Circumstances – In cases based on circumstantial evidence, proving motive is crucial. The prosecution failed to establish the motive, which is an important link to complete the chain of circumstances. The testimony of witnesses who turned hostile or the lack of reliable corroborative evidence weakened the prosecution's case [Paras 7-14].

Last Seen Theory – The Court noted that significant time gaps between last seen together and the occurrence of crime weaken the reliability of this theory. The testimonies of witnesses PW-6 and PW-7, recorded six months after the incident, did not inspire confidence due to inconsistencies and lack of immediate disclosure [Paras 9-12].

Decision: The appeals are allowed. The judgments and orders of conviction and sentence passed by the Trial Court and confirmed by the High Court are set aside. The appellants and other accused are to be set free forthwith unless required in any other case [Paras 15-17].

Income Tax – Charitable Trusts – Section 2(15) – Revenue sought clarification on judgment dated 19.10.2022 – Supreme Court clarified that the application of the law declared in the judgment is limited to the assessment years in question before the court – For future assessment years not before the court, authorities must apply the law declared in the judgment considering the facts of each assessment year – No further clarification necessary – Application disposed of [Paras 1-6].

Decision – Application disposed of with clarification – Judgment dated 19.10.2022 to be applied for assessment years before the court – Future assessment years to be examined based on facts and law declared in the judgment [Paras 5-6].