Facts:

A land was on lease with a college, and the lease was to expire on 31.08.1967.

The college sought compulsory acquisition of the land from the State Government.

A notification under Section 4 of the Land Acquisition Act, 1894, was issued on 15.05.1968, followed by the declaration under Section 6 of the Act.

The Land Acquisition Collector made the award on 29.09.1970.

The question arose concerning the date of accrual of capital gains from the land acquisition compensation.

Issues:

• Whether the transfer of the capital asset (land) resulting in capital gains was complete on the date of notification (15.05.1968) or the date of award (29.09.1970)?
•  Whether the facts of the present case are similar to the appellant's case for the assessment year 1975-1976, where the ITAT decided in favor of the appellant with reference to the date of taking possession?

Held:

The completion of transfer for capital gains depends on the vesting of the land in the Government, not merely the right to receive compensation.

The decisions cited by the parties on the right to receive compensation are not directly applicable to the issue of transfer completion.

Capital gains in compulsory acquisition cases accrue upon completion of transfer with the vesting of land in the Government, usually correlated with the taking over of possession by the Government.

In cases where possession is taken over before the relevant stage for such taking over, capital gains shall be deemed to have accrued upon the arrival of the relevant stage and not before.

In the present case, the land was acquired through the ordinary process leading to an award under Section 11, so capital gains accrued upon taking over possession after making the award.

The appellant's claim that the land vested in the Government on the date of initial notification is baseless, as possession was with the college until the award date.

The transfer of land reached its completion only on 29.09.1970, the date of award, and the capital gains were rightly charged to tax with reference to this date.

Decision: The appeal is dismissed. The transfer of the capital asset (land) for the purpose of Section 45 of the Income Tax Act, 1961, was complete on 29.09.1970, the date of award, and not on 15.05.1968, the date of notification.

Facts:

A land was on lease with a college, and the lease was to expire on 31.08.1967.

The college sought compulsory acquisition of the land from the State Government.

A notification under Section 4 of the Land Acquisition Act, 1894, was issued on 15.05.1968, followed by the declaration under Section 6 of the Act.

The Land Acquisition Collector made the award on 29.09.1970.

The question arose concerning the date of accrual of capital gains from the land acquisition compensation.

Issues:

Whether the transfer of the capital asset (land) resulting in capital gains was complete on the date of notification (15.05.1968) or the date of award (29.09.1970)?

Whether the facts of the present case are similar to the appellant's case for the assessment year 1975-1976, where the ITAT decided in favor of the appellant with reference to the date of taking possession?

Held:

The completion of transfer for capital gains depends on the vesting of the land in the Government, not merely the right to receive compensation.

The decisions cited by the parties on the right to receive compensation are not directly applicable to the issue of transfer completion.

Capital gains in compulsory acquisition cases accrue upon completion of transfer with the vesting of land in the Government, usually correlated with the taking over of possession by the Government.

In cases where possession is taken over before the relevant stage for such taking over, capital gains shall be deemed to have accrued upon the arrival of the relevant stage and not before.

In the present case, the land was acquired through the ordinary process leading to an award under Section 11, so capital gains accrued upon taking over possession after making the award.

The appellant's claim that the land vested in the Government on the date of initial notification is baseless, as possession was with the college until the award date.

The transfer of land reached its completion only on 29.09.1970, the date of award, and the capital gains were rightly charged to tax with reference to this date.

Decision: The appeal is dismissed. The transfer of the capital asset (land) for the purpose of Section 45 of the Income Tax Act, 1961, was complete on 29.09.1970, the date of award, and not on 15.05.1968, the date of notification.

Facts:

The flat buyers entered into an Apartment Buyers Agreement (ABA) with the developer, which obligated the developer to hand over possession of the flats within 36 months. However, the developer failed to do so, resulting in a delay of two to four years. The ABA contained one-sided terms that allowed the developer to charge high penal interest for delayed payments by flat buyers but provided only minimal compensation at a fixed rate for delays in handing over possession.

Issues:

• Whether the delay in handing over possession constitutes a deficiency of service under Section 2(1)(g) of the Consumer Protection Act, 1986.
• Whether the compensation provided in Clause 14 of the ABA is sufficient recompense to the flat buyers.
• Whether the court can award just compensation beyond the rate prescribed in an unfair bargain.
• Whether flat buyers are entitled to compensation for the failure of the developer to provide the promised amenities.

Held:

The court held that the delay in handing over possession constitutes a deficiency of service under Section 2(1)(g) of the Consumer Protection Act, 1986, as there was a fault, shortcoming, or inadequacy in the nature and manner of performance.

The one-sided nature of the ABA, which heavily favored the developer, and the gross delay in handing over possession justified awarding compensation beyond the rate prescribed in Clause 14.

The court rejected the contention that flat buyers should indefinitely defer obtaining a conveyance of the premises to claim compensation and allowed the claim for compensation for delayed possession.

The court also held that the developer's failure to provide promised amenities constituted a deficiency of service.

The court, however, held that flat buyers who entered into specific settlement deeds with the developer and those who transferred their interest in the apartments are not entitled to compensation under this judgment.

The court upheld the collection of charges towards electricity and parking as per the terms of the ABA.

Decision: The court set aside the impugned judgment of the NCDRC and held that the flat buyers are entitled to compensation for the delayed handing over of possession and the failure to provide promised amenities. The court directed the developer to provide just and reasonable compensation to the flat buyers.

Facts:

The flat buyers entered into an Apartment Buyers Agreement (ABA) with the developer, which obligated the developer to hand over possession of the flats within 36 months. However, the developer failed to do so, resulting in a delay of two to four years. The ABA contained one-sided terms that allowed the developer to charge high penal interest for delayed payments by flat buyers but provided only minimal compensation at a fixed rate for delays in handing over possession.

Issues:

Whether the delay in handing over possession constitutes a deficiency of service under Section 2(1)(g) of the Consumer Protection Act, 1986.

Whether the compensation provided in Clause 14 of the ABA is sufficient recompense to the flat buyers.

Whether the court can award just compensation beyond the rate prescribed in an unfair bargain.

Whether flat buyers are entitled to compensation for the failure of the developer to provide the promised amenities.

Held:

The court held that the delay in handing over possession constitutes a deficiency of service under Section 2(1)(g) of the Consumer Protection Act, 1986, as there was a fault, shortcoming, or inadequacy in the nature and manner of performance.

The one-sided nature of the ABA, which heavily favored the developer, and the gross delay in handing over possession justified awarding compensation beyond the rate prescribed in Clause 14.

The court rejected the contention that flat buyers should indefinitely defer obtaining a conveyance of the premises to claim compensation and allowed the claim for compensation for delayed possession.

The court also held that the developer's failure to provide promised amenities constituted a deficiency of service.

The court, however, held that flat buyers who entered into specific settlement deeds with the developer and those who transferred their interest in the apartments are not entitled to compensation under this judgment.

The court upheld the collection of charges towards electricity and parking as per the terms of the ABA.

Decision: The court set aside the impugned judgment of the NCDRC and held that the flat buyers are entitled to compensation for the delayed handing over of possession and the failure to provide promised amenities. The court directed the developer to provide just and reasonable compensation to the flat buyers.

Facts:

The case involved owners of disputed land executing an agreement to sell in favor of a Society. A General Power of Attorney (GPA) was also executed, authorizing the Society's office bearers to enter into a sale transaction for the property. Sale deeds were executed in favor of the appellants. The respondents, claiming to be co-owners of the property, filed suits seeking cancellation of the agreement to sell.

Issues:

• whether the appellants, who were not parties to the suit seeking cancellation of the agreement to sell, could maintain an appeal against the decree of the trial court.

Held:

Section 96 and 100 of the Code of Civil Procedure provide for preferring an appeal from an original decree or from a decree in appeal, respectively, but do not specify the categories of persons eligible to file an appeal. However, a stranger to the proceedings cannot file an appeal unless they can demonstrate that they fall within the category of aggrieved persons. An appeal can be preferred only if a judgment and decree prejudicially affect a person who is not a party to the proceedings, with the leave of the Appellate Court. (Para 15)

The appellants cannot be considered aggrieved persons and are not bound by the judgment and decree of the Trial Court. The relief claimed in the suit was the cancellation of the agreement to sell, while the sale deeds forming the basis of the appellants' claim were executed based on the GPA and were unrelated to the agreement to sell. The judgment and decree of the Trial Court were not judgments in rem and were binding only between the plaintiffs and defendants of the suit, not upon the appellants. The appellants failed to demonstrate any adverse impact on their legal rights that would entitle them to be considered 'persons aggrieved' and maintain an appeal against the decree. (Para 21-23)

Decision: The appeals were dismissed.

Facts:

The case involved owners of disputed land executing an agreement to sell in favor of a Society. A General Power of Attorney (GPA) was also executed, authorizing the Society's office bearers to enter into a sale transaction for the property. Sale deeds were executed in favor of the appellants. The respondents, claiming to be co-owners of the property, filed suits seeking cancellation of the agreement to sell.

Issues:

whether the appellants, who were not parties to the suit seeking cancellation of the agreement to sell, could maintain an appeal against the decree of the trial court.

Held:

Section 96 and 100 of the Code of Civil Procedure provide for preferring an appeal from an original decree or from a decree in appeal, respectively, but do not specify the categories of persons eligible to file an appeal. However, a stranger to the proceedings cannot file an appeal unless they can demonstrate that they fall within the category of aggrieved persons. An appeal can be preferred only if a judgment and decree prejudicially affect a person who is not a party to the proceedings, with the leave of the Appellate Court. (Para 15)

The appellants cannot be considered aggrieved persons and are not bound by the judgment and decree of the Trial Court. The relief claimed in the suit was the cancellation of the agreement to sell, while the sale deeds forming the basis of the appellants' claim were executed based on the GPA and were unrelated to the agreement to sell. The judgment and decree of the Trial Court were not judgments in rem and were binding only between the plaintiffs and defendants of the suit, not upon the appellants. The appellants failed to demonstrate any adverse impact on their legal rights that would entitle them to be considered 'persons aggrieved' and maintain an appeal against the decree. (Para 21-23)

Decision: The appeals were dismissed.

Facts:

There were conflicting claims between two factions, including the alleged removal of the first respondent as a trustee of the Diwan. Two inquiry applications under Section 22 of the Maharashtra Public Trusts Act (MPT Act) were pending before the Assistant Charity Commissioner. The State Government, through a notification, nominated four members to the Board under Section 6(1)(viii) of the Nanded Sikh Gurudwara Act, 1956. The High Court set aside the notification.

Issues:

• The interpretation of Section 6(1)(viii) and the validity of the State Government's notification.

Held:

The Court clarified that there are two distinct entities involved: a public trust registered under the MPT Act, and a statutory body established under the Nanded Sikh Gurudwara Act, 1956. The exclusive statutory authority for nominating four members under Section 6(1)(viii) lies with the Sachkhand Hazuri Khalsa Diwan, Nanded, and not the State Government. The statute does not define the term "Diwan," but it refers to the collective body of all members who together constitute the Diwan. The authority to nominate members rests with this collective body.

The Court instructed the Sachkhand Hazuri Khalsa Diwan, Nanded, to initiate the nomination process within three months to fill the vacancies on the Board. The pending inquiry applications before the Assistant Charity Commissioner must be expedited and concluded within three months. The notification issued by the State Government on June 21, 2019, was deemed invalid, and the High Court's decision was upheld.

The appeals are disposed of in the above terms.

Facts:

There were conflicting claims between two factions, including the alleged removal of the first respondent as a trustee of the Diwan. Two inquiry applications under Section 22 of the Maharashtra Public Trusts Act (MPT Act) were pending before the Assistant Charity Commissioner. The State Government, through a notification, nominated four members to the Board under Section 6(1)(viii) of the Nanded Sikh Gurudwara Act, 1956. The High Court set aside the notification.

Issues:

The interpretation of Section 6(1)(viii) and the validity of the State Government's notification.

Held:

The Court clarified that there are two distinct entities involved: a public trust registered under the MPT Act, and a statutory body established under the Nanded Sikh Gurudwara Act, 1956. The exclusive statutory authority for nominating four members under Section 6(1)(viii) lies with the Sachkhand Hazuri Khalsa Diwan, Nanded, and not the State Government. The statute does not define the term "Diwan," but it refers to the collective body of all members who together constitute the Diwan. The authority to nominate members rests with this collective body.

The Court instructed the Sachkhand Hazuri Khalsa Diwan, Nanded, to initiate the nomination process within three months to fill the vacancies on the Board. The pending inquiry applications before the Assistant Charity Commissioner must be expedited and concluded within three months. The notification issued by the State Government on June 21, 2019, was deemed invalid, and the High Court's decision was upheld.

The appeals are disposed of in the above terms.

Facts:

The appellant and respondent no. 2 entered into an agreement to develop a portion of the appellant's land. Later, respondent no. 2 assigned the execution of the agreement to respondent no. 1, which contained an arbitration clause. Subsequently, a deed of confirmation was executed. The appellant filed a suit alleging fraud by respondent no. 3, representing himself as an authorized partner of respondent no. 1, seeking the cancellation of the agreements as null and void. Respondent no. 1 relied on the arbitration clause and filed an application under Section 8 of the Arbitration & Conciliation Act, 1996, seeking referral to arbitration.

Issues:

Whether the subject matter of the agreements is arbitrable, considering Section 17 of the Contract Act, 1872, and the fraud exception?

Whether Section 31(1) of the Specific Relief Act, 1963, allows actions in rem or in personam?

Whether the judgment of the District Court and the High Court requires interference?

Held:

The court observed that if the subject matter of the agreement falls within Section 17 of the Contract Act, 1872, or involves fraud amounting to deceit in the performance of the contract, it would be arbitrable. The presence of criminal overtones does not make the matter non-arbitrable. In the present case, a valid arbitration agreement exists as the agreements sought to be cancelled were not stated to be non-existent. The suit being inter parties with no public overtones, the fraud exception does not apply. Post-amendment, Section 8 of the Arbitration & Conciliation Act, 1996, mandates referral to arbitration unless no valid arbitration agreement is prima facie found. The court found a valid arbitration agreement in this case. [Para 4, 6]

Section 26(1) of the Specific Relief Act, 1963, allows rectification of a contract through fraud or mutual mistake, and such rectification can be the subject matter of a suit for specific performance, making it arbitrable. Section 27(1) allows a party interested in a contract to sue for its rescission, and the relief granted is in personam. Section 31(1) of the Act pertains to actions inter parties or by persons with derivative title from the parties, making it an in personam action. [Para 11-13]

Section 31(2) does not change the in personam nature of actions under Section 31(1). The reasoning in certain cases to the contrary is overruled. The judgments of the District Court and the High Court do not require interference. This appeal, therefore, stands dismissed. [Para 17-18, 20-22, 25-26]