Income Tax Appeal - Exemption for charitable activities - Appellant's challenge to reliance on High Court judgment - Issue of applicability of judgment in a similar case - Whether activities of the respondent qualify for tax exemption - Court's consideration of the nature of activities conducted by statutory corporations - Emphasis on excluding activities serving public purposes from business or commercial receipts - Scrutiny of charges exceeding costs and nominal markups - Application of previous judgment's observations to the case - Dismissal of appeals, affirming the respondent's eligibility for tax exemption under Sections 11 and 12 of the Income Tax Act - Court's reinforcement of principles distinguishing public utility activities from commercial ventures for tax exemptions. [Para 1-5]

Civil Appeal – Seizure of illicit rosewood logs – Challenge to High Court’s order releasing seized logs and lorry – Appellant contests the order allowing revision petition filed by the respondent – Background of the case involves stopping a lorry carrying rosewood logs, which were found beneath bananas and rice husk – Seized material declared government property – Appeal filed by respondent against seizure order – District Judge dismisses the appeal – High Court accepts revision petition and directs return of logs and lorry – Parties argue over ownership and legality of seizure – Appellant’s contention that logs were state property and improperly transported – Respondent claims logs were not ‘state’ property – Appellant also highlights post-seizure developments of logs and lorry being sold – Court holds that logs and lorry have been sold before High Court order – Appellant’s failure to inform High Court of developments – Court remits the matter back to High Court for reexamination – Respondents may receive amount collected from sale if arguments are accepted – High Court to decide on awarding interest – Appeal disposed of with no order as to costs. [Para 1-11]

Criminal Appeal – Admission Criteria – Challenge to eligibility condition for sports quota admission – Appellant aggrieved by the imposition of a minimum 75% aggregate marks requirement for claiming admission in engineering courses under the 2% sports quota – High Court rejected appellant’s writ petition – Peculiar nature of the eligibility criterion warranted further examination – Special leave granted.

Equal Treatment – Application of Article 14 – Examination of reasonable classification – Classification based on academic merit versus sports achievement – Sports quota introduced to promote sports and sportsmanship – Minimum eligibility criteria for sports quota not aligned with the objective of promoting sports – Inequality in treatment of meritorious sportspersons due to uniform eligibility criteria – Discrimination found in application of eligibility criterion – Criterion subverted the purpose of the sports quota – Violation of Article 14 of the Constitution. [Para 17-19]

Remedy – Direction to fill remaining vacant sports quota seat(s) based on standards from sports policy – Candidates who were rejected due to the 75% marks criterion should have qualified in terms of the preceding academic year’s criterion – Previously admitted candidates not affected – Impugned order set aside – Appeal allowed. [Para 19-20]

Marine Insurance - Breach of Warranty - Classification Certificate - Appeal against NCDRC decision - Appellant's challenge to the validity of Classification Certificate - Whether appellant complied with warranty requirement and informed Classification Society of defects before obtaining Certificate - Interpretation of Marine Insurance Act 1963 and related case law - Importance of informing Classification Society of defects before Certificate issuance - Impact of warranty breach on insurer's liability examined.

Marine Insurance Act 1963 - Provisions regarding warranties - Implications of breach of warranty on insurer's liability - No implied warranty of seaworthiness in time policy - Insurer's non-liability for losses due to unseaworthiness if ship sent to sea in unseaworthy state with assured's privity - Role of Classification Certificate in insurance coverage. [Para 16]

Classification Certificate - Vital for insurance coverage - Assured's obligation to report defects before issuance - Lack of evidence for defect reporting by appellant before obtaining Certificate. [Para 17]

Interpretation of Precedent Cases - Prior claims for damages without clarifying replacement of engine crankshaft - Insurer unaware of non-compliance with warranty - Issuance of insurance policy based on trust and full disclosure. [Para 20]

Onus of Reporting Defects - Appellant's argument of insurer's obligation to inquire further about repairs dismissed - Responsibility of assurer to report defects and compliance with warranty. [Para 21]

NCDRC Decision - Upheld for correctly considering relevant aspects and arriving at justified conclusion - Lack of merit in appellant's appeal. [Para 24]

Appeal dismissed as lacking merit - Appellant failed to establish warranty class was not breached - NCDRC's decision upheld - No costs awarded.[Para 25-26]

Criminal Appeal – Quashing of proceedings – Jurisdiction under Section 482 of Cr.P.C. – Husband's challenge to the High Court's order – Challenge to proceedings pending under Sections 417, 498(A), 306, 406, and 201 of IPC – Special leave granted. [Para 1]

Suicide – Evidence of suicide required for Section 306 IPC – No merit in evidence substantiating suicide – Deceased's health issues indicated – Marital discord evident – Proceedings quashed for lack of material evidence under Section 306 IPC. [Para 9]

Procedure – Importance of prompt complaint by police officer complainant – Delayed complaint after cremation raised doubts – Value and substance of evidence questioned – Accused acquitted due to lack of material evidence – Appeals dismissed. [Para 10]

Criminal Appeal No. 901 allowed, setting aside High Court's judgment – Criminal Appeals No. 902 and 903 dismissed – Proceedings quashed due to insufficient evidence – Pending applications disposed of. [Para 11]

Civil Appeal – Insurance Dispute – Challenge to NCDRC Judgment- The appellants contest the liability to pay a sum along with interest to the respondent, challenging the judgment of the NCDRC. The validity of the insurance policy and the coverage of a fire accident under the policy are at issue. The appellant's argument of policy cancellation lacks substantiating evidence. The NCDRC's conclusion, considering the validity of the policy, is justified, and no interference is warranted. (Para 1-3)

Debt Recovery – Impleadment of Lending Bank – Application for Direction - An application by the lending bank seeks impleadment in relation to dues. A recovery certificate issued by DRT under the Recovery of Debts and Bankruptcy Act, 1993 is mentioned. The order for attachment of the payable amount is sought. The available deposit is to be transferred to DRT, Guwahati, and parties are provided with an opportunity for due consideration of the amount due and payable. (Para 4-8)

Observation – Absence of Evidence Supporting Appellant's Claim - The appellants' failure to produce communication indicating policy cancellation is noted, and the absence of evidence supporting the claim is highlighted. The NCDRC's judgment is upheld, and the proceedings for debt recovery and attachment of the payable amount are directed to proceed in accordance with the law, providing an opportunity for due consideration. (Para 2-3, 4-8)

Decision – Appeal and Pending Applications Disposed Of - The appeal and pending applications are disposed of. The amount in deposit is ordered to be transferred to DRT, Guwahati for further proceedings. The recovery officer is directed to consider the due amount and pass appropriate orders. No interference is warranted in the NCDRC's judgment. (Para 7-8)

Conclusion – Appeal Disposed Of, Amount to be Transferred to DRT - The appeal is disposed of, and the amount in deposit shall be transferred to DRT, Guwahati for further proceedings. Parties are to be provided with an opportunity for due consideration of the amount due and payable. (Para 7-8)

Civil Appeal – Challenge to National Green Tribunal Order – Non-compliance of STP regulations – Imposition of interim compensation – Quantum of compensation disputed – Lack of reasons for imposition of higher amount – Appellant challenges lack of reasoning – Tribunal’s decision lacks recorded reasons – Remand for reconsideration of interim compensation quantum – Committee of Experts initially proposed lower compensation – Appellant deposited the proposed lower amount – Appellant’s challenge not to finding of non-compliance but to higher imposed compensation – Lack of reasons for higher compensation – Case remanded to National Green Tribunal for fresh consideration of interim compensation quantum – Tribunal directed to hear parties and decide interim compensation issue afresh – Appellant’s deposited amount to be treated as interim compensation – Appeal partly allowed – Urgent resolution of interim compensation issue urged. [Para 1-9]

Appeal allowed - FIR quashed against appellant - No specific allegations against appellant in FIR - Allegations vague - No particular role attributed to appellant - Delay in lodging FIR - Possibility of personal grudge or vengeance - Observations limited to this case - No impact on other pending proceedings.

Legal Principles - The Court may quash criminal proceedings if the FIR is vague, lacks specific allegations, or is based on political bias or personal grudge - Delay in lodging FIR not necessarily fatal to prosecution's case - Observations limited to the specific case and should not impact other pending proceedings.

Appeal is allowed - High Court's order rejecting the petition to quash FIR is set aside - Criminal proceedings against the appellant based on the FIR are quashed - No case made out for trial against the appellant.

Criminal Law - Quashing of FIR - Parameters: The Court reiterated the parameters for quashing an FIR, as established in State of Haryana v. Bhajan Lal, including scenarios where the allegations do not constitute an offense, the allegations are absurd, and the proceedings are manifestly attended with malice.

Facts - Allegations - Investigation: The appellant challenged an order of the High Court rejecting his petition to quash an FIR registered against him for offenses under the IPC. The FIR was based on allegations that the appellant, in a position of influence, committed offenses such as dacoity, kidnapping, and extortion. Investigations revealed a history of multiple FIRs registered against the appellant and his family.

Analysis - Ingredients of Offense - Abuse of Process: The Court analyzed the content of the FIR, considering the history of multiple FIRs and the possibility of abuse of process. The Court concluded that the allegations made in the FIR, even if true, did not meet the necessary criteria to constitute the alleged offenses, particularly dacoity. The Court emphasized the importance of not restricting analysis to the face value of the FIR but considering surrounding circumstances.

Appeal Allowed - set aside the High Court's order - quashed the criminal proceedings arising from the FIR. (Para No. 10, 14, 20, 26, 32, 35)