FIR Quashing Request – Appellants sought quashing of FIR for offences under IPC and EC Act – High Court dismissed petition – Appeal to Supreme Court. [Para 1]

Factual Background – Allegations of adulterating fuel with hydrocarbons, appearing as petrol and diesel – Appellants arrested, samples collected, but no conclusive report on nature of seized liquid. [Paras 2, 5-6]

Supreme Court’s Analysis – Critically evaluated evidence in charge sheet and FIR – Observed absence of expert report on nature of seized liquid, crucial to establishing the prosecution's case – Noted inordinate delay in obtaining expert report, undermining the prosecution's foundation – Recognized reliance on BPCL Quality Assurance Laboratory report confirming sample conformity, which prosecution did not counter – Acknowledged an adverse inference against the respondent due to failure in producing the report – Concluded that continuation of prosecution without substantial evidence would be an abuse of the legal process. [Paras 7-8]

Decision – Supreme Court allows appeal – Impugned judgment and FIR No. 727 dated 14th October 2021, along with the charge sheet, quashed – Prosecution against appellants discontinued due to lack of conclusive evidence and procedural lapses. [Paras 9-10]

Factual Allegations – Alleged house trespass and looting by appellants (husband and wife), resulting in FIR under Sections 448, 454, and 380 IPC. Accusations involve locking a tenant's shop, looting various items including wheat, sale money, and a two-wheeler. [Para 3]

Appellants' Submissions – Challenging FIR’s legitimacy, asserting property ownership, and highlighting discrepancies in R2’s tenancy claim. Foregrounding a court’s order recognizing forged documents submitted by R2, including a tenancy agreement with an anachronistic currency symbol (₹), introduced in 2010, but claimed to be from 2005. Arguing FIR was intended to frustrate appellants from enjoying their property rights. [Paras 4-10]

Legal Scrutiny of Charges – Comprehensive examination of the evidence and allegations. Recognition of the ₹ symbol’s introduction in 2010 as undermining R2’s tenancy claim, casting doubt on his possession of the property. Analysis of the legal framework for discharge in criminal cases, referencing pertinent case laws. [Paras 14-23]

Decision – Appeal allowed, appellants discharged due to lack of strong suspicion against them. Emphasis on preventing unwarranted criminal prosecution and unnecessary trials. The High Court’s judgment and trial court’s order set aside. Observations on the role of High Courts in protecting individuals from vexatious litigation. [Paras 24]

Murder Conviction Upheld – Involvement in Fatal Shooting: Conviction of appellant Nanhe under Section 302 IPC for the murder of Saddam Hussain and injury to Mahendra in a market area incident on 30.05.2007. Appellant's appeal against the High Court's affirmation of trial court’s conviction and sentencing is considered. [Paras 2-4, 26]

Intent in Murder – Doctrine of Transfer of Malice: Application of Section 301 IPC and the doctrine of transfer of malice. Even though the appellant's intended target was Mahendra, the accidental killing of Saddam Hussain was held under the same criminal liability due to transferred intent. [Paras 10, 12-16]

Intoxication and Criminal Responsibility: Examination of the appellant's state of intoxication. Section 86 IPC considered, determining that voluntary intoxication not rendering the appellant incapable of understanding his actions does not mitigate the offence to a lower degree under Section 304 IPC. [Paras 17-25]

Decision – Dismissal of Appeal: The Supreme Court dismisses the appeal, finding no illegality in the High Court's judgment. The appellant is advised to apply for remission as per the state's policy. [Para 27]

Juvenility Assessment in Criminal Proceedings – Appellant Pawan Kumar's claim of being a juvenile at the time of the alleged crime on 01.12.1995. Plea initially dismissed by Trial Court and High Court. Subsequent acceptance of juvenility based on school certificates indicating date of birth as 05.07.1980, making him 15 years, 4 months, and 26 days old at the time of the incident. [Paras 4, 6, 9, 13, 17, 27, 32]

School Certificates and Age Determination – Reliance on school certificates from Primary School Bhatgawan and transfer certificates from High School, Kamela, and National Inter College for determining age. Consistent recording of date of birth as 05.07.1980 across all educational records. [Paras 27, 28]

Legal Provisions and Amendments – Application of Juvenile Justice Act, 1986, and Juvenile Justice (Care and Protection of Children) Act, 2000. Consideration of Rule 12 of the 2007 Rules for age determination. Importance given to school certificates over Panchayat Register and medical reports for age assessment. [Paras 19-22, 25-26]

Discrepancies in Age Determination – Challenges in determining precise age, including discrepancies in family register and medical reports (Bone Ossification Test). Application of Rule 12(3)(b) of the 2007 Rules, giving benefit of doubt in age determination. [Paras 29-32]

Decision – Conviction of appellant Pawan Kumar under Sections 302 and 307 read with Section 34 IPC upheld, but sentences quashed due to his juvenility. Appellant declared a juvenile and ordered to be released forthwith, having already served more than the maximum detention period for a juvenile. [Paras 33-34]

Jurisdiction of Adjudicating Authority – Limited Scope in Approval of Resolution Plan – NCLT's authority confined to whether the Resolution Plan fulfills Section 30(2) of the Code requirements – Inability to intervene in commercial decisions of the Committee of Creditors unless found capricious, arbitrary, irrational, or contravening the Code's provisions. [Paras 27, 32-33]

Valuation of Corporate Debtor's Assets – Commercial Wisdom of Committee of Creditors Supreme – CoC's decision-making process in approving Resolution Plans not subject to judicial scrutiny – Valuation aimed at aiding CoC's decision, not a mandatory benchmark for resolution applicant's bid. [Paras 11, 27-28]

Role of Official Liquidator in Valuation – Not Contemplated under the Insolvency and Bankruptcy Code – Involvement of Official Liquidator for re-valuation not aligned with the Code's framework, which stipulates a specific mechanism for valuation under CIRP Regulations. [Paras 17, 29]

Avoidance Transactions – No Impact on Approval of Resolution Plan – Avoidance transactions during Corporate Insolvency Resolution Process do not affect the approval of the Resolution Plan – Proceeds from such transactions to be distributed as per the Plan's provisions. [Paras 14, 26]

Decision – Appeal Allowed – Orders of NCLT and NCLAT set aside – NCLT directed to pass appropriate orders on the Resolution Plan within three weeks from the judgment date. [Para 34]

Income Tax – Gains from Foreign Exchange Fluctuations – Non-inclusion under Section 80HHC Deduction – Gains from foreign exchange fluctuations in EEFC account not considered as income derived from export business – EEFC account gains not directly related to the business of export of goods, hence cannot be included in deduction under Section 80HHC of Income Tax Act. [Paras 2, 6, 6.2, 7, 7.1, 7.2, 10, 12, 13]

Foreign Exchange Earnings – EEFC Account – Nature and Purpose – EEFC account recognized as an enabling facility for exporters under FERA, not a mandatory requirement for export business – Gains from EEFC account seen as independent of export activity, falling outside the scope of Section 80HHC deduction. [Paras 5, 7, 7.1]

Interpretation of ‘Derived from’ in Income Tax Act – Strict interpretation of the term ‘derived from’ in the context of Section 80HHC – Income to be considered under this section must have a direct nexus with the export of goods and not just attributable to it. [Paras 10, 10.1, 10.3, 10.4, 10.5, 12, 12.1, 12.2]

Decision – Appeals of Shah Originals dismissed – Judgment of High Court upheld, disallowing deduction under Section 80HHC for gains from foreign exchange fluctuations in EEFC account. [Para 14]

Background and History of the Case – Dispute between Cooperative Society Banks and Maharashtra State Co-operative Bank – Previous Supreme Court orders regarding freezing of funds and expediting of trial. [Para 3-4]

Dismissal of Previous Applications and High Court's Inaction – High Court's refusal to address merits due to perceived constraints from earlier Supreme Court orders – Dismissal of applications filed before the Supreme Court. [Para 5-6]

Issues Before the Court – Two primary issues: release of funds to Nagpur District Central Cooperative Bank and related interest accrued – Principal amount of Rs. 30 Crores remaining with Maharashtra State Cooperative Bank. [Para 7-8]

Clarification and Remittance to High Court – Supreme Court clarifies that its previous orders do not prevent High Court from deciding on merits – Issues regarding interest withdrawn and entitlement to remaining amount or accrued interest to be decided. [Para 9-11]

Concerns Over Delayed Trial – Inability of the trial court to conclude RCC No. 398/2002 – Directions to the High Court and trial court for expediting the trial and handling of case records. [Para 12-15]

Decision and Directions – Appeal disposed of with directions to High Court to decide on two flagged issues – All contentions of parties left open for argument – Trial to be concluded within a specified timeline. [Para 16-17]

Ownership Dispute over Land – Interpretation of Commissioner’s Order – The appeal centered on the interpretation of an order by the Special Deputy Commissioner for Abolition of Inams, determining the rightful owner of a land parcel. The plaintiff claimed ownership based on purchase from a vendor who sought occupancy rights, while the defendant claimed title from Inamdar’s successor. [Paras 1-2, 7-9, 17-19]

Analysis of Legal Provisions – Sections 9 and 9A of the Inam Abolition Act – Examination of legal provisions to ascertain eligibility for application of occupancy rights. The Act permitted only tenants or Inamdars to apply for such rights. The plaintiff’s vendor, being a purchaser and not a tenant, was ineligible. [Paras 7-9]

Evidentiary Value of Revenue Records – Revenue records alone cannot establish ownership. The Court emphasized that revenue entries are fiscal in nature and do not confer title. The plaintiff’s reliance on revenue records to claim ownership was deemed insufficient. [Paras 10-15, 25-26]

Sale Deed Analysis – Comparative analysis of sale deeds of both parties. The defendant’s sale deed, supported by the Commissioner’s order, was found to be more legally sound compared to the plaintiff’s, which lacked solid evidence of title. [Paras 17-19]

Doctrine of Caveat Emptor – The principle of buyer’s responsibility to verify title was highlighted. The plaintiff’s failure to investigate the title and lack of evidence from the Commissioner in favor of the plaintiff’s vendor weakened the plaintiff’s claim. [Paras 20-21]

Burden of Proof in Title Disputes – Emphasis on the plaintiff’s burden to establish a clear and probable title in suits for declaration. The plaintiff’s inability to present a convincing title led to the dismissal of his suit. [Paras 22-24, 26]

Interpretation of Commissioner’s Order – The Trial Court erred in interpreting the Commissioner’s order in the plaintiff’s favor based solely on revenue records. The first appellate court correctly interpreted the order, which the High Court failed to appreciate. [Paras 27-29]

Decision – The Supreme Court set aside the High Court’s judgment and upheld the first appellate court’s decision. The plaintiff’s suit against the defendant was dismissed due to failure in establishing a better title. [Paras 30-31]

Insurance Claim for Vehicle Total Loss – Adjudication of claims regarding the total loss of BMW 3 Series 320D car in an accident – Interpretation of insurance policy terms – Liability under Bajaj Allianz General Insurance policy and BMW Secure Advance Policy – Issues of delayed claim submission, policy repudiation, and compensation for the insured. [Paras 1-5, 9-14, 16-17, 19-21, 23-28, 30-31, 33-37, 39]

Consumer Protection Act, 1986 – Application in resolving disputes between insurer, BMW, and car owner – Criteria for consumer grievance redressal – Adjudication based on policy terms, insurer’s responsibilities, and consumer rights. [Paras 6-8, 12-14, 16-17, 20-21, 23-28, 30-31, 33-37, 39-42]

Territorial Jurisdiction – Acceptance of the State Commission, Delhi’s jurisdiction in dealing with the complaint – Reference to the Consumer Protection Act, 1986 for jurisdictional issues. [Para 15]

Assessment of Insurance Claim – Determination of the extent of damage and total loss – Constructive total loss established when repair costs exceed 75% of Insured Declared Value (IDV) – Discrepancy in claim assessment by insurer and BMW addressed. [Paras 18-19, 22, 30-31, 33-34, 36-37]

Repudiation of Insurance Claim – Evaluation of grounds for repudiation by insurer – Consideration of policy terms, accident report discrepancies, delay in claim intimation, and suppression of facts – Findings on validity of repudiation grounds. [Paras 23-28]

Liability of Insurer and BMW – Determination of financial responsibility under the insurance policies – Assessment of compensation and interest payable by the insurer and BMW for the total loss of the vehicle. [Paras 32, 36-37, 38-42]

Decision – Appeals partly allowed – Directions for monetary compensation by insurer and BMW to the owner – Replacement of car not mandated but monetary compensation awarded based on policy terms and assessment of total loss. [Paras 38-42]