Tenant-Landlord Dispute – Non-payment of Rent – Appellants (landlords) filed suit for eviction of respondent (tenant) for non-payment of rent – Respondent tenant stopped paying rent from February 2005 – Eviction notice served in October 2013. [Para 1]

West Bengal Premises Tenancy Act, 1997 – Respondent filed an application under Sections 7(1) and 7(2) – Application rejected by Trial Court for being filed after a delay of ten months, beyond the statutory period of one month – No application filed under Section 5 of the Limitation Act, 1963. [Para 2-3]

High Court’s Intervention – Set aside the Trial Court’s judgment – Granted liberty to respondent to file an application under Section 5 of the Limitation Act, 1963 – Directed the Trial Court to dispose of the application, if filed, within a stipulated period. [Para 4-5]

Grounds for Delay – Respondent cited ill-advice from his advocate for his failure to deposit arrears – High Court directed Trial Court to consider this when disposing of the application under Section 5 of the Limitation Act. [Para 5]

Statutory Provisions – Discussion of relevant sections of West Bengal Premises Tenancy Act, 1997, and Limitation Act, 1963 – Section 7 of the said Act allows for protection against eviction if arrears and monthly rent are deposited under specified conditions. [Para 7-11]

Interplay between Limitation Act and State Act – Appellants argued that the general provisions of the Limitation Act, 1963 could not override the specific limitations stated in the West Bengal Premises Tenancy Act, 1997 – Reliance placed on previous judgments. [Para 12-16]

Legal Precedents – A Two-Judge Bench ruling cited by appellants states that Section 5 of the Limitation Act, 1963 does not apply in instances like this – Respondent cited a Three-Judge Bench ruling but conceded that the ruling had been referred to in the Two-Judge Bench case. [Para 13-15]

Decision – Supreme Court upheld the application of specific timelines set forth in the West Bengal Premises Tenancy Act, 1997 – Section 5 of the Limitation Act, 1963 not applicable to expand these timelines – Tenant must comply with statutory timelines to seek protection under the State Act. [Para 16]

Insolvency and Bankruptcy Code – Application filed by the State Bank of India as a financial creditor against Totem Infrastructures Limited, a corporate debtor, for default in repaying financial facilities – Total claim of Rs. 613,27,01,598.23 – Proceedings initiated before the National Company Law Tribunal (NCLT) – Appellant, the managing director of the corporate debtor, appealed against the NCLT's decision – Main grounds of appeal include limitation and the validity of the RBI circular dated 12.02.2018 – NCLAT upheld the NCLT's decision – Appellant's pleas primarily based on procedural grounds – Appellant's challenge to the RBI circular and limitation – NCLAT's observations on the need for the Adjudicating Authority to disclose its reasoning – NCLAT's conclusion on the maintainability of the application – Appeal dismissed. [Para 1-5]

Limitation Act - Application of Limitation Act in insolvency proceedings under the Insolvency and Bankruptcy Code (IBC) - Determination of the starting point for the limitation period - Examination of whether a letter acknowledging debt can extend the limitation period in an ongoing insolvency proceeding - Distinguishing between acknowledgment under Section 18 of the Limitation Act and a promise within the meaning of Section 25 of the Contract Act - Clarification that a promise to pay can only extend the limitation period when clear and unconditional - Emphasis on the requirement of specific pleading on facts constituting acknowledgment or admission of claim. [Para 7-9]

Date of Default - Treatment of the date of default as the starting point for the limitation period in insolvency proceedings - Comparison with previous judgments regarding the date of default - Analysis of the effect of a recovery certificate as a deemed decree - Clarification of the time limit for initiating Corporate Insolvency Resolution Process (CIRP) based on a recovery certificate - Determination that a recovery certificate retains the character of a decree to lodge a claim in an IBC proceeding - Segregation of claims based on different recovery certificates when necessary. [Para 10-16]

Doctrine of Election - Examination of the doctrine of election in the context of banks approaching Debt Recovery Tribunal (DRT) and the National Company Law Tribunal (NCLT) for recovery of debts - Clarification that the doctrine of election does not apply to prevent financial creditors from approaching the NCLT for initiation of CIRP - Recognition that the reliefs under the Debt Recovery Act and the IBC are different, and the choice between them depends on various factors, including the issuance of a recovery certificate. [Para 11]

Application of Limitation Act - Application of Article 137 of the Limitation Act for computing the limitation period for filing an application under Section 7 of the IBC - Acknowledgment of the authority that time for computing limitation for filing an application under Section 7 of the IBC is guided by Article 137 - Analysis of the provision of Section 19(22A) of the Debt Recovery Act, which deems a recovery certificate as a decree or order of the court - Clarification that the character of a recovery certificate as a deemed decree extends to lodging a claim in an IBC proceeding - Direction to segregate claims based on different recovery certificates if necessary. [Para 14-16]

Dismissal of Appeal - Dismissal of the appeal with observations and directions, including the dissolution of interim orders and disposal of pending applications - No order as to costs [Para 16-18]

Criminal Appeal – Conviction under Section 302 IPC – Appellant convicted of life imprisonment for setting the deceased on fire – Multiple dying declarations by the deceased – Trial Court found them consistent and credible – High Court upheld the conviction and rejected the appeal. [Para 1-7]

Criminal Appeal – Conviction based on multiple dying declarations – Scrutiny of the evidentiary value of dying declarations –

Examination of principles related to dying declarations laid down by previous court decisions. [Para 8-12]

Reliability of Dying Declarations – Principles to consider when dealing with multiple dying declarations:

• Dying declarations must be voluntary, reliable, and made by a person in a fit state of mind.

• Consistency among multiple dying declarations is crucial; material inconsistencies may affect credibility.

• Other evidence may be considered for corroboration when inconsistencies exist.

• Dying declarations must be examined in the context of surrounding facts and circumstances.

• Each declaration should be scrutinized independently.

• Declarations recorded by higher authorities can be relied upon if free from suspicion.

• The mental and physical condition of the deceased is essential.                  [Para 9]                                                                                                                     

Impact of burn injuries on the credibility of dying declarations – No strict rule based on the percentage of burns; it depends on various factors, including the nature and location of burns and their effect on mental faculties. [Para 10-12]

Examination of specific dying declarations (DD-I, DD-II, DD-III, DD-IV) – Concerns regarding hearsay, interested witnesses, and inconsistencies in the statements. [Para 13-27]

Evaluation of the evidence – Questions raised about the investigation, identification of the accused, and gaps in the prosecution’s case. [Para 28-34]

Decision – Appeal allowed, and bail granted to the convict-appellant is confirmed. [Para 35-36]

Administrative Law – Writ Petition under Article 32 of the Constitution – Challenge to UPSC's decision not to include petitioner for personality test – Allegation of submitting Income and Asset Certificate after the closing date of online application – Personality test ongoing – Notice issued, Dasti service permitted – Results to be kept in a sealed cover – UPSC directed to ensure compliance with the order – Listed for further hearing on 20th November, 2023. [Para 1-8]

Medical Negligence – Allegations of medical negligence against a hospital and doctors – Patient undergoing neurosurgery suffers cardiac arrest and dies – Complaint filed by the wife of the deceased – Allegations mainly pertain to lack of post-operative care and failure to shift the patient to the Intensive Care Unit (ICU) – Hospital and doctors contend that post-operative care was provided as per standard procedure, and symptoms exhibited by the patient did not suggest a cardiac arrest – Affidavit from a neurosurgery professor opines that the complications were unrelated to the surgery – No history of diabetes, hypertension, or cardiac problems in the patient – Court finds that the appellant failed to establish negligence in post-operative care – Principles of Res Ipsa Loquitor not applicable – Appeal dismissed. [Para 22-34]

Income Tax – Deduction of Licence Fee as Revenue Expenditure or Capital Expenditure – Dispute over classification of variable licence fee under New Telecom Policy of 1999 – Appellant's contention of treating licence fee payments as capital expenditure and respondent-assessees' contention of treating the same as revenue expenditure. [Para 2-6]

Telecom Licence Fees – Distinction between One-Time Entry Fee and Variable Licence Fee – One-time entry fee treated as capital expenditure, while variable licence fee, calculated as a percentage of Annual Gross Revenue, considered as revenue expenditure – Applicability of Section 35ABB of the Income Tax Act, 1961. [Para 6.1-6.11]

Telecommunications Policy and Licence Fee – Nature of Expenditure - Variable licence fee paid under the New Telecom Policy of 1999, examined for its nature as capital or revenue expenditure. The main contention revolves around whether the fee is deductible as revenue expenditure under Section 37 or is capital in nature, to be amortised under Section 35ABB of the Income Tax Act. [Para 3]

Change in Telecommunications Policy – Impact on Licence Fee Payment – Analysis of the shift from a fixed licence fee regime (pre-1999) to a variable licence fee structure based on the Annual Gross Revenue (AGR) post-1999. Consideration of the nature of payments made under both regimes for the purpose of telecom licensing. [Paras 5-6]

Legal Principles for Expenditure Classification – Application of legal principles for determining whether an expenditure is capital or revenue in nature. Evaluation of the purpose of the licence fee payments under the 1999 telecom policy and their impact on the rights and obligations of the telecom operators. [Para 7]

Interpretation of Section 35ABB – Analysis of whether variable licence fees paid post-1999 migration to the New Telecom Policy fall under the ambit of Section 35ABB of the Income Tax Act. [Para 7]

Nature of Capital Assets and Depreciation -  Section 32 of the Income Tax Act concerning tangible and intangible assets, including licenses as intangible assets - Clarification on depreciation versus amortization of capital assets, with specific reference to Sections 35A, 35AB, 35ABA, and 35ABB of the Act - Emphasis on the progressive depletion of asset value in amortization correlating with the expected timeframe of the right. [Para 10.1, 10.2, 10.3]

Telegraph Act Provisions Relevant to Telecommunication Licenses - exclusive privilege of the Central Government in establishing telegraphs and the power to grant licenses with conditions, including payment considerations . [Para 12, 12.1, 12.2, 12.3, 12.4]

Payment of Royalty - Distinction from Acquisition of Rights - Differentiating payments made to acquire a right from payment of royalties - Acquisition implies purchase and ownership of a right for enduring advantage, while royalty is for the use of a right or asset without ownership. Payments depending on sales or profits are generally considered royalties and classifiable as revenue expenditure. [Paras 20, 20.1 - 20.4]

Considerations Irrelevant in Determining Expenditure Nature - Factors like lump-sum vs. periodical payment, magnitude of payment, and entries in books of accounts deemed immaterial in classifying expenditure as capital or revenue. Focus on the nature of the transaction and the rights involved. [Para 21]

Licence Fee under Telecommunication Policy of 1999 - Capital Nature -  licence fee payments under the 1999 policy, including entry fee and variable annual licence fee, are capital in nature -Apportioning these as partly capital and partly revenue by the High Court is incorrect. The nature of payment remains the same despite the manner or measure of payment or annual basis. Payments relate to acquiring the right to establish, maintain, and operate telecommunication services, thus, having a capital characteristic. [Paras 25 - 27]

Judgment and Order: The Division Bench's judgment of the High Court of Delhi, and related judgments by High Courts of Delhi, Bombay, and Karnataka, set aside. Appeals by the appellant(s)-Revenue allowed, holding that licence fee payments under the 1999 policy are capital in nature. [Para 28]

Civil Petition – Challenge to the constitutionality of designating Advocates as Senior Advocates – Allegations of creating a privileged class of Advocates – Violation of equality, Right to Practice, and Right to Life – Petitioner claims the system is monopolized by a select few – Reckless allegations against various members of the legal profession. [Para 1-14]

Constitutional Validity – Classification of Advocates as Senior Advocates and other Advocates under the Advocates Act, 1961 – Challenge under Article 14 – Presumption of constitutionality – Burden on petitioners to show a clear transgression of constitutional principles – Classification based on merit and expertise – No violation found. [Para 15-20]

Role of Senior Advocates – Recognition of merit by the Court – Presumption that the legislature understands and appreciates the needs of the people – No clear transgression of constitutional principles – Writ petition dismissed. [Para 20-22]

Service Law - Employment – Disqualification based on color blindness – Appellant's challenge to the denial of candidature as Assistant Engineer (Electrical) by TANGEDCO – Examination of relevant facts and legal principles – Special leave granted. [Para 1-6]

Employment - Color Vision Deficiency - Suitability for the position of Assistant Engineer (AE) in TANGEDCO - Appellant's color vision deficiency discovered after selection - Appellant is a graduate in electrical engineering with practical experience - TANGEDCO's argument that the appellant is not a person with benchmark disability under the Rights of Persons with Disabilities Act, 2016 - Examination of the principle of reasonable accommodation - Duty of the employer to accommodate persons with disabilities without imposing a disproportionate or undue burden - Appellant offered the position of Junior Assistant, which is inconsistent with his qualifications - Appellant's refusal of the offered position justified - TANGEDCO's organizational structure and possibilities for accommodating the appellant in departments that do not require intense engagement with color - Direction to appoint and continue the appellant as AE (Electrical) with appropriate responsibilities - Entitlement to 50% of full arrears of salary and allowances with full service continuity - Impugned judgment set aside. [Para 17-28]

Medical Termination of Pregnancy – Petitioner seeks permission for medical termination of pregnancy after discovering pregnancy at 24 weeks due to lactational amenorrhea – Grounds include post-partum depression and family circumstances – Medical Board report recommends against termination due to viability of the fetus – Subsequent email from AIIMS seeks direction on fetal heart stopping – Split verdict by two-Judge Bench –Bench constituted to resolve the matter – Further report sought from AIIMS on fetal condition and impact of medication on pregnancy. [Para 1-9]

Jurisdiction of the Court - Recalling an order - Application for recall filed after the disposal of a case - Availability of limited routes to challenge judgments for finality and dispute resolution - Jurisdiction of the Supreme Court under Article 142 of the Constitution - Exercise of power to do complete justice - Urgent and unique circumstances of a medical termination case - Justification for the exercise of jurisdiction. [Para 18-23]

Relief sought - Pregnancy beyond twenty-four weeks - Statutory limits under Section 3(2B) and Section 5 of the MTP Act - Absence of substantial fetal abnormalities diagnosed by a Medical Board - Absence of immediate necessity to save the life of the petitioner - Refusal of medical termination due to the viability of the fetus and potential risks - Alternative options considered by the Court. [Para 24-26]

Decision - Refusal of the prayer for medical termination of pregnancy - Planned delivery by AIIMS at the appropriate time - Union Government to bear all medical costs for delivery and related expenses - Option of giving the child up for adoption discussed - Disposal of the petition and application. [Para 27-29]

Recall of Order - Application for recall allowed - Directions issued for the pending case - Disposal of pending applications. [Para 29-30