Casual Trader – Definition and Limitation – Under the Rajasthan Sales Tax Act, a "Casual Trader" is one who has occasional transactions of business involving buying and selling. The limitation period for assessing a casual trader is two years from the date of the transaction. The respondent, having made a single transaction, was rightly considered a casual trader, and the assessment was barred by limitation as it was passed beyond two years from the transaction date [Paras 9-15].

Statutory Interpretation – Singular and Plural – Statutory provisions must be interpreted reasonably and sensibly. Words in singular include plural and vice versa unless the context demands otherwise. The statutory context indicated that even a single transaction could bring a person within the definition of a casual trader [Paras 16-18].

Assessment Order – Limitation and Validity – The Rajasthan Tax Board and the High Court concurred that the assessment order was barred by limitation, being passed after the prescribed two-year period. The petitioner’s contention that a single transaction does not constitute a casual trader was rejected, affirming the limitation bar [Paras 9-15, 19-20].

Decision: Special Leave Petition dismissed – High Court’s judgment upheld – Assessment barred by limitation [Para 20].

Service Law – Termination and Abandonment of Service – The employer must justify termination before the tribunal by leading evidence if no disciplinary enquiry is conducted. The entire matter, including whether the dismissal or discharge was justified, would be open before the tribunal. A defective enquiry is treated similarly to no enquiry, necessitating the employer to prove the facts before the tribunal [Paras 14].

Proving Continuous Employment – Onus on Employee – The employee must prove continuous employment for 240 days in the year preceding termination. The respondent failed to provide evidence of her employment till March 8, 2006. The school's records showed her absence since July 1, 1997, after moving to another district post-marriage. The respondent did not call for the attendance register or accounts to prove her employment, nor provided salary slips after the school became a government-aided institution in 2005 [Paras 15-17].

Employer's Evidence – Justification of Termination – The school led sufficient evidence before the Labour Court proving the respondent's abandonment of service. The onus to prove her continuous employment was on the respondent, which she failed to discharge. The reliance on a letter dated June 20, 2013, from the Block Development Officer was not sufficient as it only mentioned her leave status and recommended compliance with a prior labour court order, later set aside by the High Court [Paras 15, 17-18].

Decision: Appeal allowed – High Court’s judgment set aside – Labour Court’s award dated August 22, 2016, restored [Para 19].

Victim Rights and Anonymity – Media Disclosure – Disclosure of a rape victim’s identity by the media violates Section 228-A IPC. No person can publish the name or any matter revealing the identity of the victim. Ensuring anonymity is crucial to protect the victim from social ostracization and discrimination [Paras 21-23].

Rehabilitation and Compensation – State Responsibility – The State must ensure the victim's rehabilitation and compensation under Section 357A CrPC. The Deputy Commissioner of Ranchi is directed to provide free education to the victim’s minor children and consider housing under relevant schemes. The Senior Superintendent of Police must review and ensure adequate security for the petitioner [Paras 24-27].

Free Education and Housing – The Deputy Commissioner is directed to ensure free education for the petitioner’s minor children in government institutions till they attain the age of 14 years. Consideration should also be given to providing housing under the Prime Minister Awas Yojna or other state/central schemes [Paras 20, 27].

Security and Legal Services – Ensuring Safety – Regular review and adequate measures must be taken to ensure the petitioner’s safety. The District Legal Services Authority is to provide necessary legal aid to safeguard her interests [Paras 27].

Decision: Writ petition disposed of with directions to ensure education, housing, security, and legal assistance for the petitioner and her children [Para 27].

Insolvency and Bankruptcy Code (IBC) – Retrospective Amendment – Constitutionality of the retrospective application of Section 7 as amended by the Insolvency and Bankruptcy Code (Second Amendment) Act, 2019 – Petitioners challenged the requirement for minimum thresholds for initiating insolvency proceedings, arguing it impairs vested rights – Supreme Court upheld the amendments, finding them reasonable and necessary for public interest and the economic stability of the country.

Vested Rights – Financial Creditors – Court recognized the vested right of financial creditors who filed applications under the unamended Section 7 – However, it held that such rights can be modified by retrospective legislation provided it meets the test of fairness, non-arbitrariness, and public interest [Paras 310-345].

Article 14, 19, and 21 – Test of Manifest Arbitrariness – Court examined whether the retrospective application of the amendments was capricious, irrational, or excessive – Concluded that the amendments were justified by public interest, noting a ten-fold increase in applications and potential adverse impacts on the insolvency process [Paras 340-370].

Withdrawal of Pending Applications – Applications pending under the unamended Section 7, which did not meet the new threshold, were to be treated as withdrawn – Court clarified that this does not prevent filing fresh applications if compliant with the amended provisions – Allowed condonation of delay in filing new applications due to time spent in earlier proceedings [Paras 346-358].

Court Fees – Exemption from court fees granted to petitioners filing fresh applications within two months from the judgment, applicable to the same default and subject matter, to mitigate financial burden [Paras 371-373].

Decision: Writ petitions dismissed – Amendments upheld – Directions issued under Article 142 to allow fresh applications without court fees and to condone delays considering time spent in previous applications.

Contempt of Court – Family Dispute – Alleged Wilful Disobedience of Court Orders – Petitioner contended respondents wilfully disobeyed undertakings given to the court in company management issues – Court examined interim orders and actions taken by respondents, including appointment of Facilitator by CLB – Held, mere taking of legal recourse does not constitute contempt – No wilful or intentional disobedience proven [Paras 1-79].

Company Law – Oppression and Mismanagement – Maintainability of Petition – Petitioner's objections to maintainability under Sections 397/398 of the Companies Act addressed – CLB's interim measures for company management upheld – Court emphasized necessity for harmonious management per consent terms [Paras 68-71].

Jurisdiction – Interim Orders and Contempt – Objection to jurisdiction does not prevent court from issuing interim orders – Such orders are binding until jurisdiction is decided – No contempt found in pursuing legal remedies through CLB [Paras 77-79].

Decision-Contempt petition dismissed – Court found no wilful or deliberate breach of undertakings – Emphasized compliance with legal processes and interim orders as binding [Para 79].

Ceiling on Agricultural Holdings – Declaration of Title – Procedural Compliance – Preparation of the statement of land held in excess of ceiling limit under Section 11 of the Act based on information from the return filed under Section 9 or from an enquiry under Section 10 – Draft statement to be published and served on all interested parties – Mandate to notify parties involved in pending litigation to avoid violation of natural justice – Held, non-compliance with procedural requirements invalidates the acquisition of surplus land [Paras 1-31].

Property Rights – Article 300A – Constitutional Protection –

Right to property as a constitutional right under Article 300A – Deprivation of property must follow legal procedure – Statutory compliance with the provisions of the Madhya Pradesh Ceiling on Agricultural Holdings Act essential to uphold property rights – Breach of statutory provisions constitutes a violation of constitutional rights [Paras 28-30].

Jurisdiction – Maintainability of Civil Suit –Bar of jurisdiction under Section 46 of the Act does not apply where the provisions of Section 11(4) and 11(5) are invoked – Civil suit maintainable within three months of the order under Section 11(4) – Non-compliance with the statutory provisions renders the competent authority's actions invalid – Suit filed within the statutory period held maintainable [Paras 25-27].

Decision- Appeal allowed – High Court's order set aside – Order of the first appellate court restored – Competent authority directed to comply with statutory provisions and await the decision in related pending suits before proceeding [Para 31].

Transfer of Property – Agreement for Sale – An agreement for sale of immovable property does not itself create any interest in or charge on such property – A person having an agreement for sale in his favour does not get any right in the property except the right of obtaining a sale deed on that basis – Validity and genuineness of sale agreement questioned due to its mention in the Will and the circumstances of its execution – High Court's findings reversed and Trial Court's decree restored [Paras 1-58].

Partition Suit – Maintainability without Declaration – Suit for partition filed without seeking a declaration against the sale agreement's validity – Submission that such a suit is not maintainable – Supreme Court finds that partition can be claimed among co-sharers without separately challenging agreements that may affect title – Appeal allowed based on the incompetence of the respondents' appeal after the abatement due to the death of a co-sharer [Paras 34-38, 48-50].

Decision: Appeal allowed – High Court's decree set aside – Trial Court's decree restored – Suit for partition declared maintainable without the need for a separate declaration regarding the sale agreement – Costs awarded to plaintiff-appellant [Paras 60].

Probation – Young Offenders – Applicability Despite Mandatory Minimum Sentence – Mandatory minimum sentences under Section 397 of IPC do not exclude the benefit of probation under the Probation of Offenders Act, 1958 – Court found that the Act's provisions could still be applied in cases where young offenders are involved, aiming at reformation and rehabilitation – Appellants, aged 19 and 21 at the time of the offence, were granted probation after serving half of their sentences in view of good conduct and victim's forgiveness [Paras 1-16].

Criminal Law – Robbery and Attempt to Cause Grievous Hurt – Sentencing and Probation –

Despite statutory mandatory minimum sentences, courts can apply the Probation of Offenders Act for young offenders – Section 4 of the Act, which allows probation, was deemed applicable even when Section 397 IPC prescribes a minimum sentence – Court considered the nature of the offence, character of the offenders, and the surrounding circumstances [Paras 5-14].

Decision: Appeals allowed – Appellants released on probation of good conduct under Section 4 of the Probation of Offenders Act, 1958, after serving half the sentence – Required to enter into bonds with sureties to ensure good behaviour for the remaining sentence period [Para 16].

Right to Nutrition – Public Interest Litigation – Reopening of Anganwadi Centres –

Petition sought reopening of Anganwadi Centres closed due to the pandemic – Centres provide crucial nutrition to children, pregnant women, and lactating mothers, which is essential for the country's future – Court directed reopening of Anganwadi Centres outside containment zones by January 31, 2021, unless directed otherwise by State Disaster Management Authority – Centres in containment zones to remain closed – States/UTs must ensure compliance with nutritional standards under Schedule II of the National Food Security Act, 2013 – Monitoring and supervision mechanisms to be established, with a complaint redressal system in each district [Paras 1-35].

Constitutional Law – Right to Food and Nutrition – Article 21 –

Right to nutrition linked to the right to life under Article 21 – Adequate nutrition essential for health and development, especially of children and women – Government obliged to provide food and nutritional support as per statutory requirements – Inadequate nutrition violates the fundamental right to health and dignity [Paras 17-19].

 Directive Principles – Article 47 –State's primary duty to raise the level of nutrition and standard of living – Statutory recognition of Anganwadi Centres under the National Food Security Act, 2013 – Essential services provided through these centres, including nutrition, health, and education – Closure due to COVID-19 impacted beneficiaries, necessitating reopening with safety protocols [Paras 2, 19-20].

Decision- Writ petition allowed – All States/UTs directed to reopen Anganwadi Centres outside containment zones by January 31, 2021 – Nutritional standards under Schedule II of the National Food Security Act, 2013 to be met – Monitoring and supervision to ensure benefits reach beneficiaries – Complaint Redressal Mechanism to be implemented in each district [Para 35].