Madras High Court Dismisses ₹1842 Crores Recovery Claim by Tamil Nadu Industrial Investment Corporation as Time-Barred and Unsubstantiated Entertainment Tax Must Be Refunded on Unsold Tickets – High Court of Kerala Mere Non-Return of Money and Quarrel Does Not Constitute Abetment to Suicide Under Section 306 IPC: Karnataka High Court Double Presumption of Innocence Applies – Acquittal Cannot Be Overturned Without Evidence of Perversity: Gujarat High Court Consent Based on Deception is No Consent at All:  Delhi High Court Dismisses Plea for Discharge in False Promise of Marriage Case Employer’s Failure to Provide Records Cannot Deny Pension Entitlement: Calcutta High Court Orders PF Authorities to Consider Service Period for Pension Calculation Murder Conviction Set Aside as 'Sudden Quarrel'—Bombay High Court Modifies Sentence to Culpable Homicide" No Title, No Injunction: High Court Affirms Dismissal of Suit Over Baptist Church Land Exception 2 to Section 375 IPC Protects Husband from Rape Charges: Supreme Court Quashes FIR After Marriage Found to be Consensual A Typographical Error Cannot Alter Substantive Rights – Corrigendum Relates Back to the Original Notification: Rajasthan High Court Forfeiture of Earnest Money Must Be Reasonable, No Interest Payable If Buyer Cancels Due to Falling Property Prices: Supreme Court IBPS | Exam Bodies Must Provide Scribes and Extra Time to All Disabled Candidates, Not Just Those With Benchmark Disabilities: Supreme Court Minor Discrepancies in Witness Statements Do Not Discredit Their Reliability," Rules Punjab and Haryana High Court in Murder Case Suspicion, No Matter How Strong, Cannot Replace Proof Beyond Reasonable Doubt: Karnataka High Court Acquits Two in Murder Case Prolonged Incarceration Violates Article 21 – Bail Granted Despite NDPS Act Restrictions: Kerala High Court Kolkata Book Fair Not a Public Function: Calcutta High Court Dismisses VHP's Writ Petition A Gift With Conditions is Not a Gift in Perpetuity – Violation of Purpose Mandates Reversion: Andhra Pradesh High Court Employee Cannot Demand Advocate in Domestic Enquiry Unless Employer’s Representative is a Legally Trained Mind: Bombay High Court Milkman as Scribe Raises Eyebrows: High Court Dismisses Property Claim Over Suspicious Will Contractor Bound by Contractual Terms, No Right to Claim Damages After Accepting Extensions: Supreme Court

(1) NATIONAL HIGHWAYS AUTHORITY OF INDIA Vs. GAYATRI JHANSI RAODWAYS LIMITED .....Respondent D.D 10/07/2019

Facts:A contract dated 07.02.2006 included an arbitration clause referring disputes to three arbitrators.The contract specified a fee schedule for arbitrators based on a 2004 policy circular of NHAI.Disputes arose, and arbitration was invoked by the appellant in 2017.The respondent referred to a 2017 NHAI circular, seeking a change in arbitrators' fees.Issues:Dispute over the applicable fee s...

REPORTABLE # CIVIL APPEAL NO. 5383 OF 2019 (ARISING OUT OF SLP (C) NO. 3211 OF 2018) Docid 2019 LEJ Civil SC 784958

(2) M/S. S.E. GRAPHITES PRIVATE LIMITED Vs. STATE OF TELANGANA AND OTHERS D.D 10/07/2019

Facts: The appellants' appeals were rejected by the Appellate Authority under the provisions of the Andhra Pradesh General Sales Tax Act, 1957, or the 2005 VAT Acts of AP or Telangana. The rejection was based on the appellants' failure to produce proof of payment of admitted tax dues for the relevant assessment year.Issues: The primary issue revolved around the interpretation of the prov...

REPORTABLE # CIVIL APPEAL NO.7574 OF 2014 CIVIL APPEAL NOS. 10433 OF 2014, 2084 OF 2015, 4098 OF 2016, 4099 OF 2016, 8452 OF 2016, 10670 OF 2016, 3349 OF 2018 AND SLP (C) NOS. 19961 OF 2015, 6880 OF 2019 Docid 2019 LEJ Civil SC 388167

(3) M/S HANDE WAVARE AND COMPANY Vs. RAMCHANDRA VITTHAL DONGRE AND OTHERS .....Respondent D.D 10/07/2019

Facts:The Government of Maharashtra decided to shift the wholesale market to reduce congestion.APMC constructed galas/shops, and a committee was appointed to suggest norms for their allotment.Dispute arose over the lottery-based allotment of Gala No.F-158.Appellant won the lottery, but respondent No.1 challenged the decision.High Court ordered allotment to respondent No.2, who filed a writ petitio...

REPORTABLE # CIVIL APPEAL NO. 5350 OF 2019 (ARISING OUT OF SLP(C) NO.33627 OF 2018) CIVIL APPEAL NO. 5351 OF 2019 (ARISING OUT OF SLP(C) NO.567 OF 2019); CIVIL APPEAL NO. 5352 OF 2019 (ARISING OUT OF SLP(C) NO.792 OF 2019); CIVIL APPEAL NO. 5353-54 OF 2019 (ARISING OUT OF SLP(C) NOS. 2942-43 OF 2019); CIVIL APPEAL NO. 5355-59 OF 2019 (ARISING OUT OF SLP(C) NOS.4927-31 OF 2019) Docid 2019 LEJ Civil SC 985068

(4) P. RAMESH Vs. STATE REP BY INSPECTOR OF POLICE .....Respondent D.D 09/07/2019

Facts: The appellant, P. Ramesh, was convicted for the murder of his wife and an offense under Section 498A of the Indian Penal Code. During the trial, the prosecution sought to adduce the evidence of PW-3 and PW-4, the minor children of the appellant and the deceased. However, the trial judge, based on the children's inability to identify the judge and lawyers, concluded that their testimony...

REPORTABLE # CRIMINAL APPEAL NO. 1013 OF 2019 Docid 2019 LEJ Crim SC 739832

(5) BENGAL CHEMICALS AND PHARMACEUTICALS LIMITED AND OTHERS Vs. AJIT NAIN AND ANOTHER .....Respondent D.D 09/07/2019

Facts:The lease between Bengal Chemicals and Pharmaceuticals Limited and Ajit Nain (Respondent) expired on May 31, 2014.A meeting on May 20, 2014, discussed the lease renewal, but terms proposed by Bengal Chemicals were not agreed upon.A letter on May 30, 2014, proposed new terms for renewal, including increased rent.Respondent did not agree to the terms and has not paid rent since June 1, 2014, e...

REPORTABLE # CIVIL APPEAL NOS. 5230-5231 OF 2019 (ARISING OUT OF SLP (C) NOS.5230-31 OF 2019) Docid 2019 LEJ Civil SC 404788

(6) HAMMAD AHMED Vs. ABDUL MAJEED AND OTHERS .....Respondent D.D 09/07/2019

FACTS: The appellant filed applications seeking relief against interference in the working and management of Hamdard Laboratories. Despite a court judgment upholding his appointment as Chief Mutawalli, the respondents allegedly continued to assert joint management. An inadvertent mistake in the previous judgment, using the term 'management' instead of 'banking operations,' was ...

REPORTABLE # MISCELLANEOUS APPLICATION NOS. 883-884 OF 2019 CIVIL APPEAL NOS. 3382-3383 OF 2019 CONTEMPT PETITION (CIVIL) NOS. 589-590 OF 2019 CIVIL APPEAL NOS. 3382-3383 OF 2019 Docid 2019 LEJ Civil SC 384552

(7) PEERLESS GENERAL FINANCE AND INVESTMENT COMPANY LTD Vs. COMMISSIONER OF INCOME TAX .....Respondent D.D 09/07/2019

REPORTABLE # CIVIL APPEAL NO. 1265 OF 2007 Docid 2019 LEJ Civil SC 691012

(8) SHRI YOGIRAJ SHIKSHAN PRASARAK MANDAL AND OTHERS Vs. VIDYA (DEAD) THRU. LRS. AND ANOTHER. .....Respondent  D.D 09/07/2019

Facts:Dispute over the termination of the Head Mistress's services after a disciplinary enquiry.Charge sheet issued on 15 January 1998 with 53 charges, including misappropriation.Enquiry Committee formed under Rule 36 of the Maharashtra Employees of Private Schools (Conditions of Service) Rules, 1981.Combined report submitted on 29 June 1998, with one member expressing a dissenting view.Emplo...

REPORTABLE # CIVIL APPEAL NO. 5296 OF 2019, 5297 OF 2019 Docid 2019 LEJ Civil SC 338365

(9) STATE OF MADHYA PRADESH AND OTHERS Vs. LAFARGE DEALERS ASSOCIATION AND OTHERS .....Respondent Sections, Acts, Rules, and Article Mentioned: Sections: 78, 79, 80, 85, and 86: Madhya Pradesh Reorganisation Act, 2000 Madhya Pradesh Commercial Tax Act, 1994 Section 12: Madhya Pradesh General Sales Tax Act, 1958 Section 8(5): Central Sales Tax Act, 1956 Article 286 (before amendment on 16-09-16): Constitution of India Subject: Taxation, specifically Sales Tax, in the context of the reorganization of the erstwhile unified State of Madhya Pradesh into the reorganized State of Madhya Pradesh and the new State of Chhattisgarh in 2000. Headnotes: Facts: The case involves the bifurcation of the unified State of Madhya Pradesh into the reorganized State of Madhya Pradesh and the new State of Chhattisgarh under the Madhya Pradesh Reorganisation Act, 2000. The issue revolves around the applicability of sales tax exemptions or deferments to industrial units after the reorganization when engaging in inter-state transactions. Issues: The central issue pertains to whether industrial units, previously granted sales tax exemptions in the unified State of Madhya Pradesh, would continue to enjoy such benefits when conducting inter-state transactions between the reorganized State of Madhya Pradesh and the new State of Chhattisgarh. Held: The second part of Section 78 of the Madhya Pradesh Reorganisation Act introduces a deeming fiction, indicating that the laws of the unified State of Madhya Pradesh would continue to apply to the areas forming part of the new State of Chhattisgarh and the reorganized State of Madhya Pradesh. However, this deeming fiction does not imply that the territories, post-reorganization, would remain part of the other state. It serves the limited purpose of enforcing laws as they existed in the unified State of Madhya Pradesh to the new State of Chhattisgarh. Section 79 provides for the adaptation or modification of earlier laws in the unified State of Madhya Pradesh by the governments of the reorganized State of Madhya Pradesh and the new State of Chhattisgarh. The court emphasizes the need for interpretation in a manner facilitating the application of laws to the successor states, even if not modified within the stipulated period. Section 85 of the Reorganisation Act gives primacy to its provisions over any other law, subject to the legal and constitutional effects envisaged by the Constitution. As per Article 286 of the Constitution (before amendment on 16th September 2016), states are not competent to enact legislation related to the taxation of inter-state sales. The expression "inter-state" trade has a specific legal connotation, referring to the movement of goods from one state to another. The judgment asserts that the creation of two separate states does not alter the legal and constitutional impact regarding the inter-state character of transactions. Referring to an analogous case involving the Bihar Reorganisation Act, the court underscores that the legal fiction created by such acts ensures the continuity of laws in the new state without implying that the new state lacked political or constitutional existence. The judgment overrules previous observations, emphasizing the need to give full legal effect to the creation of a new political state. Referred Cases: B.S. Goraya v. U.T. of Chandigarh, (2007) 6 SCC 397 Commissioner of Commercial Taxes, Ranchi and Another v. Swarn Rekha Cokes and Coals Pvt. Ltd. and Others, (2004) 6 SCC 689 M.P.V. Sundararamier & Co. v. State of Andhra Pradesh and Another, AIR 1958 SC 468 Ranjan Sinha and Another v. Ajay Kumar Vishwakarma and Others, (2017) 14 SCC 774 Sri Peera Mohammad Mahamood Saheb v. The State of Andhra Pradesh, 1960 (11) STC 456 JUDGMENT Sanjiv Khanna, J. - Leave granted in all the special leave petitions. 2. This judgment would dispose of the afore-captioned appeals which relate to the legal effect of bifurcation of the State of Madhya Pradesh into the successor State of Madhya Pradesh and the State of Chhattisgarh by the Madhya Pradesh Reorganisation Act, 2000 ("Reorganisation Act", for short) on exemption or benefit of deferment of sales tax granted under the Madhya Pradesh Commercial Tax Act, 1994 read with the applicable rules. The question to be answered is whether the industrial unit in the reorganised State of Madhya Pradesh and under the new State of Chhattisgarh would continue to avail the benefit of such exemption or deferment even after the bifurcation in both the states, irrespective of the location of the industrial unit which would be in one of the two states. 3. Civil Appeal Nos. 460, 461, 7073 of 2005 and 2343 of 2007 arise from the judgments of the Division Bench of the Madhya Pradesh High Court, Jabalpur Bench, upholding judgment of the learned Single Judge dismissing the Writ Petition by the manufacturer/dealer of cement inter-alia recording that on enforcement of the Reorganisation Act, two separate states viz., the State of Madhya Pradesh and the State of Chhattisgarh had come into existence as postulated by the Constitution of India and hence, benefit of the exemption or deferment of sales tax would be restricted and confined to the boundaries/limits of the state in which the unit was located and would not operate beyond the limits of the state boundary. It was observed that any trade and movement of goods between the two states henceforth would be inter-state trade and not intra-state trade and the provisions of the Reorganisation Act had not removed and eclipsed this legal position but had a limited effect to treat the laws in operation in the State of Madhya Pradesh as equally applicable to the State of Chhattisgarh. 4. The other set of appeals arising from Special Leave Petition (Civil) Nos. 10520 of 2013, 1334, 10165, 23297 of 2014, 6729 and 16550 of 2016 have been preferred by the State of Madhya Pradesh and the State of Chhattisgarh impugning decisions of the High Court of Madhya Pradesh, which have in view of the pronouncement of this Court in Commissioner of Commercial Taxes, Ranchi and Another v. Swarn Rekha Cokes and Coals Pvt. Ltd. and Others, (2004) 6 SCC 689 taken a contrary view and held that notwithstanding the creation of the two states, exemption or deferment of tax notifications issued before the bifurcation would continue to apply in the new state and that for the purpose of sales tax, the two states were deemed to be one because of the legal fiction envisaged vide Sections 78 and 79 of the Reorganisation Act. 5. At this stage, it would be appropriate to mention that a Division Bench of this Court (Ashok Bhan and V.S. Sirpurkar, JJ.) vide order dated 12th September, 2007 had observed that certain facts and provisions of law which were not taken note of in Swarn Rekhas case (supra), had come to light and therefore they had thought it appropriate to refer the appeals to a larger Bench for consideration. 6. Before we deal with the rival contentions, it would be appropriate to notice and take on record the undisputed position. State of Madhya Pradesh in exercise of powers conferred under Section 12 of the Madhya Pradesh General Sales Tax Act, 1958 and Section 8(5) of the Central Sales Tax Act, 1956 (for convenience we would refer to the two enactments as the "Sales Tax Act" for short), with a view to attract investors and increase industrial output in the State, had vide notification dated 19th February, 1991 formulated a policy for grant of sales tax exemption to industrial units having fixed assets above Rs. 100 crores. Quantum of exemption from tax was to be equal to the capital investment in the fixed assets and the duration or period was 11 years from the date of commencement of commercial production or the date on which quantum of exempted tax reached the limit equivalent to the value of capital investment in the fixed assets. It is an undisputed position that private parties/assessee to the present appeals being entitled to the benefit/exemption were issued a certificate of eligibility for exemption from tax by the Directorate of Industries in the unified State of Madhya Pradesh. 7. The industrial units belonging to the private parties/assessee situated in the unified State of Madhya Pradesh after the bifurcation in terms of the Reorganisation Act would necessarily fall in the area/boundary forming a part either of the reorganised State of Madhya Pradesh or the new State of Chhattisgarh. As noticed above, the precise issue before us is whether these industrial units, which were granted exemption and were after the bifurcation located in the reorganised State of Madhya Pradesh or the new State of Chhattisgarh, would continue to enjoy the benefit of exemption/deferment of tax in the other state while conducting inter-state transaction(s) from the state they are located to the new State of Chhattisgarh or the reorganised State of Madhya Pradesh, as the case may be. 8. Before we dwell into the respective contentions and elaborate our reasons, it would be appropriate to reproduce relevant provisions of the Reorganisation Act, viz. Sections 2(e), (f), (j) and (k), Sections 3, 4 and 5 and Sections 78, 79, 80, 85 and 86(1) which are as under: "Section 2 (e), (f), (j) and (k) of the Reorganisation Act Part I PRELIMINARY 2. Definitions.-- In this Act, unless the context otherwise requires,-- xx xx xx (e) "existing State of Madhya Pradesh" means the State of Madhya Pradesh as existing immediately before the appointed day; (f) "law" includes any enactment, ordinance, regulation, order, bye-law, rule, scheme, notification or other instrument having, immediately before the appointed day, the force of law in the whole or in any part of the existing State of Madhya Pradesh; xx xx xx (j) "successor State", in relation to the existing State of Madhya Pradesh, means the State of Madhya Pradesh or Chhattisgarh; (k) "transferred territory" means the territory which on the appointed day is transferred from the existing State of Madhya Pradesh to the State of Chhattisgarh; Sections 3, 4 and 5 of the Reorganisation Act Part II REORGANISATION OF THE STATE OF MADHYA PRADESH 3. Formation of Chhattisgarh State.-- On and from the appointed day, there shall be formed a new State to be known as the State of Chhattisgarh comprising the following territories of the existing State of Madhya Pradesh, namely:-- Bastar, Bilaspur, Dantewada, Dhamtari, Durg, Janjgir- Champa, Jashpur, Kanker, Kawardha, Korba, Koriya, Mahasamund, Raigarh, Raipur, Rajnandgaon and Surguja districts, and thereupon the said territories shall cease to form part of the existing State of Madhya Pradesh. 4. State of Madhya Pradesh and territorial divisions thereof.-- On and from the appointed day, the State of Madhya Pradesh shall comprise the territories of the existing State of Madhya Pradesh other than those specified in section 3. 5. Amendment of the First Schedule to the Constitution.-- On and from the appointed day, in the First Schedule to the Constitution, under the heading "I. THE STATES",-- (a) in the paragraph relating to the territories of the State of Madhya Pradesh, after the words, brackets and figures, "the Rajasthan and Madhya Pradesh (Transfer of Territories) Act, 1959 (47 of 1959)", the following shall be added, namely: -- "but excluding the territories specified in section 3 of the Madhya Pradesh Reorganisation Act, 2000"; (b) after entry 25, the following entry shall be inserted, namely: -- "26. Chhattisgarh: The territories specified in section 3 of the Madhya Pradesh Reorganisation Act, 2000." Sections 78, 79, 80, 85 & 86 of the Reorganisation Act PART X LEGAL AND MISCALLANEOUS PROVISIONS 78. Territorial extent of laws.-- The provisions of Part II of this Act shall not be deemed to have effected any change in the territories to which any law in force immediately before the appointed day extends or applies, and territorial references in any such law to the State of Madhya Pradesh shall, until otherwise provided by a competent Legislature or other competent authority be construed as meaning the territories within the existing State of Madhya Pradesh before the appointed day. 79. Power to adapt laws.-- For the purpose of facilitating the application in relation to the State of Madhya Pradesh or Chhattisgarh of any law made before the appointed day, the appropriate Government may, before the expiration of two years from that day, by order, make such adaptations and modifications of the law, whether by way of repeal or amendment, as may be necessary or expedient, and thereupon every such law shall have effect subject to the adaptations and modifications so made until altered, repealed or amended by a competent legislature or other competent authority. Explanation.-- In this D.D 09/07/2019

Facts: The case involves the bifurcation of the unified State of Madhya Pradesh into the reorganized State of Madhya Pradesh and the new State of Chhattisgarh under the Madhya Pradesh Reorganisation Act, 2000. The issue revolves around the applicability of sales tax exemptions or deferments to industrial units after the reorganization when engaging in inter-state transactions.Issues: The central i...

REPORTABLE # CIVIL APPEAL NO. 5302 OF 2019 (ARISING OUT OF SPECIAL LEAVE PETITION (CIVIL) NO. 23592 OF 2014) CIVIL APPEAL NO. 460 OF 2005, CIVIL APPEAL NO. 461 OF 2005, CIVIL APPEAL NO. 7073 OF 2005, CIVIL APPEAL NO. 2343 OF 2007, CIVIL APPEAL NO. 5303 OF 2019 (ARISING OUT OF SPECIAL LEAVE PETITION (CIVIL) NO.10520 OF 2013), CIVIL APPEAL NO. 5304 OF 2019 (ARISING OUT OF SPECIAL LEAVE PETITION (CIVIL) NO. 1334 OF 2014), CIVIL APPEAL NO. 5305 OF 2019 (ARISING OUT OF SPECIAL LEAVE PETITION (CIVIL) NO. 10165 OF 2014), CIVIL APPEAL NO. 5306 OF 2019 (ARISING OUT OF SPECIAL LEAVE PETITION (CIVIL) NO. 23297 OF 2014), CIVIL APPEAL NO. 5308 OF 2019 (ARISING OUT OF SPECIAL LEAVE PETITION (CIVIL) NO. 6729 OF 2016) CIVIL APPEAL NO. 5307 OF 2019 (ARISING OUT OF SPECIAL LEAVE PETITION (CIVIL) NO. 16550 OF 2016) Docid 2019 LEJ Civil SC 721846