FERA – Limitation – Reasonable Period – Show cause notices issued in 2002 for transactions from 1992-1993 – Supreme Court held such delay unreasonable – Proceedings must be initiated within a reasonable period when no statutory period is prescribed – Eight-year record preservation limit under Banking Companies Rules supports unreasonableness of delayed notices – High Court's setting aside of proceedings upheld [Paras 18-27].

Administrative Law – Policy and Procedure – Reasonable Time – Proceedings initiated under statute without prescribed limitation period must be within reasonable time – Cited cases emphasize necessity of timeliness in administrative actions to ensure fairness – Delays beyond standard record-keeping durations viewed as unreasonable [Paras 19-23, 25-27].

Decision: Appeals dismissed – High Court's judgments upheld – Show cause notices and proceedings initiated under FERA after long delays declared invalid [Paras 28-29].

Constitutional Law – Writ Jurisdiction – Private Unaided Minority Institution – High Court held writ petition maintainable against termination order by private unaided minority institution – Supreme Court found High Court erred – Writ jurisdiction under Article 226 maintainable only if public duty element present – Service disputes of private nature without statutory backing not amenable to writ jurisdiction.

Education Law – Service Contracts – CBSE Affiliation Byelaws – Dispute between private educational institution and employee purely contractual – Terms of service governed by CBSE Byelaws lack statutory force – Remedy for breach of service contract lies in civil suits, not writ petitions.

Decision: Appeal allowed – High Court's judgment set aside – Writ petition dismissed as not maintainable – Remedy lies in approaching appropriate civil forum.

Service Tax – Consulting Engineer vs. Works Contract – Services such as erection, installation, and commissioning of goods at customer sites cannot be classified as consulting engineer services – Tribunal correctly held that such services fall under works contract and are not liable for service tax as consulting engineering – Revenue's appeal dismissed [Paras 2-4].

Decision: Appeal dismissed – Tribunal's decision upheld – No service tax liability on works contract for the period in question – No order as to costs [Paras 4-4.1].

Criminal Law – MCOCA – Organized Crime – Confession – Appellants challenged validity of confessions recorded by an Additional Superintendent of Police (Addl. SP) under MCOCA – Supreme Court held that Addl. SPs are not of the same rank as SPs – Confessions recorded by Addl. SPs not admissible under Section 18 MCOCA – High Court's dismissal of writ petitions set aside – FIRs and proceedings quashed.

Statutory Interpretation – Rank of Police Officers – Section 18 MCOCA requires confessions to be recorded by officers not below the rank of SP – Addl. SPs not considered to be of the same rank as SPs under MCOCA – Police Manual and state government notifications cannot override statutory requirements of MCOCA.

Organized Crime – Definition and Scope – MCOCA's applicability limited to activities of organized crime syndicates involving violence or threat of violence – Illegal gambling by itself does not constitute organized crime under MCOCA – Invocation of MCOCA in the present case held inappropriate.

Decision: Appeals allowed – High Court's judgment set aside – FIRs and proceedings quashed – Confessions recorded by Addl. SPs not admissible under Section 18 MCOCA – Respondents directed to comply with this judgment.

Penal Code – Murder by Poisoning – Appellant convicted for murdering wife of informant by mixing poison in milk – Chemical Examiner reports and investigation revealed procedural lapses – Evidence indicated potential tampering with samples and lack of direct proof linking appellant to possession and administration of poison – Supreme Court found prosecution failed to establish guilt beyond reasonable doubt – Appellant acquitted [Paras 1-49].

Circumstantial Evidence – Chain of Evidence – Inconsistent and missing links in evidence chain – Established principles for circumstantial evidence not met – Guilt must be proved beyond reasonable doubt and must not merely rest on suspicion [Paras 35-39, 41-49].

Decision: Appeal allowed – High Court and Trial Court judgments set aside – Appellant acquitted of all charges – Bail bonds cancelled and sureties discharged [Paras 49].

Criminal Law – Discharge – Appeal against dismissal of discharge application – Allegations of corruption and fraud against an Executive Engineer (EE) in Jharkhand State Electricity Board (JSEB) – No prima facie evidence of entrustment of funds, fraudulent or dishonest intent, or illegal gratification – Appellant's actions were based on instructions and approvals from senior officials and the Advocate General – High Court erred in dismissing the revision petition – Appellant discharged [Paras 1-19].

Prima Facie Case – At the stage of framing charges, the court must apply its judicial mind to the material on record and determine if there is sufficient ground to proceed – Limited scope of inquiry – Ingredients of alleged offences must be prima facie established – No evidence of misappropriation or disproportionate assets found against the appellant [Paras 18-19].

Decision: Appeal allowed – High Court's order set aside – Appellant discharged from criminal proceedings – No prima facie case made out against the appellant [Para 19].

Service Law – Assured Career Progression Scheme – Applicability – Appellants sought application of ACP Scheme retrospectively from August 9, 1999, as was done for State Government employees – BSEB adapted ACP Scheme effective from April 5, 2005 – Scheme not applicable to public undertakings or autonomous institutions unless specifically adapted – No malafide or ulterior motive in BSEB's choice of date for adaptation – High Court’s decision upheld, appellants’ appeal dismissed [Paras 1-16].

Retrospective Application – Judicial Review – Choice of date for applicability of the scheme – Judicial review limited to examining malafide or ulterior motive – No such finding in present case – Adaptation of scheme with effect from April 5, 2005, considered valid – Appellants retired before adaptation date cannot claim benefit [Paras 13-14].

Decision: Appeal dismissed – High Court’s judgment upheld – No merit in appellants’ claim for retrospective application of ACP Scheme [Paras 16-17].

Land Acquisition – Lapse of Proceedings – Section 24(2) of Act 2013 – High Court wrongly declared acquisition proceedings lapsed – Constitution Bench in Indore Development Authority v. Manoharlal (2020) overruled Pune Municipal Corporation (2014) and Sree Balaji Nagar Residential Association (2015) – Possession taken in 1987, utilized for park – No lapse when possession taken or compensation paid – High Court judgment set aside – Compensation per Land Acquisition Act, 1894 applicable [Paras 1-3].

Compensation – Continuation of Vested Land – Land vested in State not divested under Section 24(2) of Act 2013 – No new compensation claims under Act 2013 for completed acquisitions – Original writ petitioners entitled to compensation under 1894 Act [Para 3.2].

Decision: Appeal allowed – High Court's judgment declaring acquisition proceedings lapsed quashed – Compensation to be as per Award No.102/1986-87 under 1894 Act or any lawful enhancement – No costs [Para 3.3].

Service Law – MACP Scheme – Applicability and Implementation Date – MACP Scheme implemented with effect from 1st September 2008, not 1st January 2006 – MACP Scheme provides financial upgradation to the immediate next grade pay in the hierarchy of the pay bands, not the next promotional post – Decision based on Sixth Central Pay Commission recommendations and government policy – No hostile discrimination or irrationality in MACP Scheme [Paras 1-12].

Financial Upgradation – Administrative and Pre-promotional Course Norms – Personnel in Central Armed Police Forces eligible for MACP benefits with relaxation on pre-promotional norms if administrative or other reasons prevented their participation – Government agreed to pragmatic approach for genuine grievances [Para 11].

Decision: Appeal partly allowed – High Court’s judgment modified – MACP Scheme applicable from 1st September 2008 – Financial upgradation limited to immediate next grade pay – Relaxation of pre-promotional norms for Central Armed Forces personnel upheld [Para 12].