Constitutional Law – Article 243-Q – Entry Tax – The Supreme Court held that industrial areas or estates are included within the term 'local area' under Entry 52 of List II of the Seventh Schedule to the Constitution. The Court clarified that local areas for taxation purposes can encompass industrial townships, which are administered by some form of municipal or state regulation and provide municipal services. The Court emphasized that the provisions of Part IX-A of the Constitution, introduced through the 74th Amendment, focus on local self-governance and democratic governance elements, which do not impact the issue of state taxation [Paras 29-48].

Taxation – Entry Tax – The object of the entry tax is to regulate the entry of goods into a local area for consumption, use, or sale. The entry of goods into industrial areas or estates for manufacturing or processing purposes falls within this purview, and thus, such areas are subject to entry tax. The levy is attracted because the incidence is the entry into the local area, regardless of the specific end-use of the goods within the industrial area [Paras 48].

Decision: The appeals are dismissed. The decisions of the Orissa and Allahabad High Courts upholding the levy of entry tax on industrial townships are affirmed. The inclusion of industrial areas within the definition of 'local area' for the purpose of entry tax is constitutionally valid [Paras 50].

Land Acquisition – Lapse of Proceedings – The Supreme Court held that a subsequent purchaser has no right to claim lapse of acquisition proceedings under Section 24(2) of the Act, 2013. The acquisition proceedings cannot be declared lapsed merely because possession could not be taken or compensation could not be deposited due to pending litigations [Paras 7-8].

Subsequent Purchaser – Locus Standi – The respondent, being a subsequent purchaser through an Agreement to Sell dated May 22, 2016, lacks locus standi to challenge the acquisition proceedings initiated under the Land Acquisition Act, 1894. As per established legal principles, subsequent purchasers cannot claim benefits under Section 24(2) of the Act, 2013 [Paras 7-7.1].

Litigation and Compensation – The Court emphasized that the inability to take possession or deposit compensation due to ongoing litigations does not justify invoking Section 24(2) to declare the acquisition lapsed. The High Court failed to consider this aspect, resulting in an erroneous decision [Paras 7.2].

Decision: The appeal is allowed. The High Court's judgment and order dated July 25, 2017, in Writ Petition (Civil) No. 11735 of 2016, is quashed and set aside. The writ petition stands dismissed [Paras 8].

Foreign Trade – Additional Licence – The Supreme Court upheld the denial of an additional licence to the appellant for exporting processed iron ore during the period April 1990 to March 1991 under the Exim Policy 1990-93. The Court held that merely because some other exporters were wrongly granted the benefit, the appellant could not claim the same. Negative discrimination to perpetuate illegality is not permissible [Paras 1-9].

Promissory Estoppel – Inapplicability to Policy Changes – The doctrine of promissory estoppel does not apply when the government modifies or withdraws an incentive scheme as part of a policy decision. Incentives under the Exim Policy are discretionary and can be changed by the government. The appellant, having exported processed iron ore under the new policy which listed it as ineligible, cannot claim benefits based on the previous policy [Paras 3.4, 6-7].

Discrimination – Non-Equivalence of Wrongful Benefits – The appellant’s argument that other exporters received similar benefits was rejected. The Court noted that wrongful benefits granted to others do not entitle the appellant to similar treatment. The legality of the scheme prevails, and the appellant's ineligibility under the current policy stands [Paras 3.5, 8].

Decision: Appeal dismissed – The High Court’s judgment confirming the denial of the additional licence is upheld. The appellant cannot benefit from the policy change and is not entitled to the additional licence based on earlier exports [Paras 9].

Constitutional Law – Article 226 – Re-evaluation of Answer Scripts – The Supreme Court disapproved the practice of High Courts ordering re-evaluation of answer scripts in the absence of specific provisions in the relevant rules. The High Court, exercising powers under Article 226, is not justified in calling for the records and directing re-evaluation without such provisions. The decision highlights that the absence of re-evaluation regulations in MCI or University rules does not justify High Court orders for re-evaluation [Paras 1-12].

Judicial Review – Scope and Limits – Courts should refrain from re-evaluating answer scripts or scrutinizing academic assessments due to lack of expertise. Academic matters should be left to academic authorities. Judicial interference in such processes can lead to unnecessary delays and practical problems in the finalization of examination results [Paras 5-8].

Digital Evaluation – Implementation and Acceptance – The University adopted a digital evaluation system approved by the Executive Council and subsequently improved the process based on High Court directives. The digital evaluation process, as modified, has been approved by the High Court in a recent decision, emphasizing the adequacy and accuracy of the evaluation [Paras 10-11].

Decision: The appeals are allowed, setting aside the High Court orders for re-evaluation. However, the results declared on the basis of the re-evaluation shall not be disturbed. The practice of ordering re-evaluation without specific rules is disapproved, but the outcome for the original writ petitioners remains unaffected [Paras 11-12].

Criminal Law – Review Petition – Appellant, convicted for involvement in the 2000 Red Fort attack, challenged the death penalty – Supreme Court considered admissibility of Call Data Records (CDRs) without certification under Section 65B of the Evidence Act – Previous judgments by Trial Court, High Court, and Supreme Court affirmed in the backdrop of the law prior to the decision in Anvar P.V. v. P.K. Basheer (2014) – Certain electronic evidence eschewed but conviction upheld based on remaining evidence [Paras 12-26].

Admissibility of Electronic Evidence – Section 65B, Evidence Act – CDRs without required certification inadmissible – Review petition focused on impact of such inadmissibility – Supreme Court observed that even without CDRs, other evidence was sufficient to prove the appellant's involvement in the crime [Paras 24-26].

Circumstantial Evidence – Death Penalty – Review – Supreme Court re-evaluated evidence excluding inadmissible electronic records – Upheld death sentence considering remaining incriminating evidence including financial transactions and recoveries at the appellant's instance – Emphasized consistency with legal standards for circumstantial evidence and rarest of rare cases doctrine [Paras 27-28].

Review Jurisdiction – Scope and Limits – Reaffirmed principles of limited scope in review petitions especially in death penalty cases – Errors apparent on the record must be significant to warrant review – Ensured due process and evaluated claims of ill-treatment and alleged procedural lapses [Paras 12, 27-28].

Decision – Review Petitions Dismissed – Held – Death sentence affirmed – Court emphasized gravity of terrorism-related crimes and the necessity for stringent penalties in such rarest of rare cases [Paras 27-28].

Income Tax – Charitable Trusts – Section 2(15) – Revenue sought clarification on judgment dated 19.10.2022 – Supreme Court clarified that the application of the law declared in the judgment is limited to the assessment years in question before the court – For future assessment years not before the court, authorities must apply the law declared in the judgment considering the facts of each assessment year – No further clarification necessary – Application disposed of [Paras 1-6].

Decision – Application disposed of with clarification – Judgment dated 19.10.2022 to be applied for assessment years before the court – Future assessment years to be examined based on facts and law declared in the judgment [Paras 5-6].

Criminal Law – Circumstantial Evidence – Identification of Deceased – The Supreme Court held that identification of the deceased through superimposition is acceptable as opinion evidence but generally not relied upon solely due to its fallibility. In the absence of supporting medical evidence like a DNA report or post-mortem report, conviction based solely on superimposition is risky. The prosecution must prove beyond reasonable doubt that the skeleton found is that of the victim and not someone else [Paras 1-6, 13].

Motive and Chain of Circumstances – In cases based on circumstantial evidence, proving motive is crucial. The prosecution failed to establish the motive, which is an important link to complete the chain of circumstances. The testimony of witnesses who turned hostile or the lack of reliable corroborative evidence weakened the prosecution's case [Paras 7-14].

Last Seen Theory – The Court noted that significant time gaps between last seen together and the occurrence of crime weaken the reliability of this theory. The testimonies of witnesses PW-6 and PW-7, recorded six months after the incident, did not inspire confidence due to inconsistencies and lack of immediate disclosure [Paras 9-12].

Decision: The appeals are allowed. The judgments and orders of conviction and sentence passed by the Trial Court and confirmed by the High Court are set aside. The appellants and other accused are to be set free forthwith unless required in any other case [Paras 15-17].

Contempt of Court – Civil and Criminal Contempt – The Supreme Court held that Perry Kansagra committed egregious acts of contempt by willfully disobeying the Court's orders, falsely representing facts before a foreign court, and obstructing the administration of justice. These actions constituted both civil and criminal contempt. The Court emphasized that its power to punish for contempt is not confined to the procedures under the Contempt of Courts Act but is inherent under Article 129 of the Constitution. The contemnor's actions lowered the authority of the Court and interfered with judicial proceedings, necessitating stringent punishment [Paras 1-18].

Punishment for Contempt – Consecutive Sentences – The contemnor was sentenced to six months of simple imprisonment for civil contempt and an additional six months for criminal contempt, with the sentences to run consecutively. Additionally, a fine of Rs. 25 lakhs was imposed, to be paid within four weeks, failing which further imprisonment would ensue. The Court directed the Ministry of Home Affairs to secure the contemnor's presence for serving the sentence and ordered compliance reports to be filed [Paras 20-23].

Decision: The contemnor is sentenced to six months of simple imprisonment for civil contempt and six months of simple imprisonment for criminal contempt, with sentences to run consecutively. A fine of Rs. 25 lakhs is imposed, to be paid within four weeks, with further imprisonment in default of payment. The Ministry of Home Affairs is directed to ensure the contemnor's presence for serving the sentence. The matter is listed for further orders on December 15, 2022 [Paras 20-24].

Civil Procedure – Abatement of Suit – Substitution of Legal Representatives – The Supreme Court held that the suit filed by the appellant's father did not abate upon his death, despite no immediate substitution of legal representatives in the suit itself. The Court emphasized that the substitution made in the appeal against an interlocutory order should enure for the benefit of the entire suit, thus allowing the legal representative to continue the proceedings. The High Court's finding that the suit abated due to non-substitution within the prescribed time was incorrect [Paras 1-13].

Temporary Injunction – Appeal and Continuation of Suit – The Court clarified that an appeal against an interlocutory order, such as one refusing a temporary injunction, is a continuation of the suit. Therefore, the legal representative brought on record during the appeal can continue the suit. The High Court erred in holding that the suit was extinguished due to the death of the sole plaintiff without substitution in the suit itself [Paras 9-12].

Decision: The appeal is allowed. The High Court's order is set aside, and the suit is directed to be proceeded with. The Court ordered the consolidation of Original (Declaratory) Suit No. 3 of 2014 and Original (Injunction) Suit No. 39 of 2014 for a comprehensive adjudication. The consolidated suits are to be disposed of expeditiously within eight months [Paras 13].