Facts:

The appellant, engaged in the manufacture of cotton and man-made fabrics, filed writ petitions seeking direction that excise duty is not payable for yarn processed further in its composite mills in the manufacture of fabrics. The High Court granted interim reliefs, modifying them later. The appellant executed bonds and furnished a bank guarantee for the differential duty. The Assistant Collector informed the appellant that Section 11A was not applicable. A Show Cause Notice was issued, demanding payment, which the appellant contested, asserting the mandatory nature of the notice.

Issues:

The applicability of Section 11A to the case involving provisional assessment under Rule 9B of the Central Excise Rules.

Held:

The appellant's claim that Section 11A is not applicable to provisional assessment cases is dismissed. Rule 9B governs provisional assessment, and the appellant cannot deny submitting to this process voluntarily.

The appellant's voluntary execution of bonds and submission to provisional assessment under Rule 9B is upheld. The High Court's order did not absolve the appellant from these obligations.

Section 11A applies to cases of recovery of duties not levied or not paid or short-levied or short-paid. However, the present case falls within the dispensation of Rule 9B, dealing with provisional assessment.

The order dated 10/12.03.1993 did not release the appellant from its voluntary submission to provisional assessment. Authorities proceeded in accordance with the law during the relevant period.

The appellant cannot now deny the provisional assessment process it voluntarily entered, as doing so would give undue advantage and favor, contrary to the High Court's order.

Decision: The appeal is dismissed, upholding the liability of the appellant for excise duty based on the provisional assessment under Rule 9B of the Central Excise Rules.

Facts:

Employees of Oil and Natural Gas Commission (ONGC) were contributors to the Self Contributory, Post Retirement and Death in Service Benefits Scheme, 1991.

Scheme was introduced on 01.04.1990, with voluntary and optional participation for employees in service from the effective date.

The Scheme was managed by a Trust, with trustees nominated by the Chairman of ONGC and representatives nominated by the Central Working Committee (CWC) of Association of Scientific and Technical Officers.

Issues:

Whether there exists a relationship of consumer and service provider between the claimants (employees) and ONGC?

Claimants alleged loss due to delayed processing of claims by LIC.

Held:

The Court determined that there is virtually no privity of contract for providing service between ONGC and the claimants.

Emphasized that the Scheme was voluntary, contributors were ONGC employees, and the service was managed by a Trust nominated by ONGC.

Concluded there is no relationship of consumer and service provider between claimants and ONGC.

Partly allowed the appeals, setting aside the consumer dispute redressal commissions' orders on the relationship.

Directed ONGC to pay amounts payable (excluding costs) to claimants within 8 weeks.

Facts:

The case revolves around the insertion of Section 10D in the Indian Medical Council Act, 1956, related to admission to PG Medical Courses.

Background includes the issuance and subsequent recall of notifications regarding a single National Eligibility-cum-Entrance Test (NEET).

Section 10D introduced on 24.05.2016 due to a Constitution Bench decision on 02.05.2016.

Issues:

Examining the constitutionality of domicile/residence-based reservation in admission to PG Medical Courses within the State Quota.

Determining the extent and manner of providing such reservation, especially for a State/UT having only one Medical College.

Held:

Blanket prohibition on domicile/residence-based reservation for State Quota seats may not be workable.

Institutional preference plays a role in State Quota seats, but varied provisions exist among States/UTs concerning domicile/residence.

Without domicile/residence-based reservation, State Quota seats might be entirely filled by institutional preference, leading to potential issues.

High Court disapproved of stipulations in the impugned Clause 2B of the prospectus, indicating further examination needed on the mode and modalities of domicile/residence-based reservation.

Decision:

Proposes questions for examination by a Larger Bench to determine constitutionality and modalities of domicile/residence-based reservation in PG Medical Courses within the State Quota.

Constitutionality of domicile/residence-based reservation in admission to PG Medical Courses within the State Quota.

If permissible, the extent and manner of providing such reservation, especially for a State/UT with only one Medical College.

If impermissible, how State Quota seats, other than permissible institutional preference seats, are to be filled.

Facts:

The appellants are the heirs of Aranganathan, who died in a motor accident.

The appellants filed a claim petition seeking compensation under Section 166 of the Motor Vehicles Act, 1988.

The Tribunal awarded compensation, which was partly modified by the High Court in appeal.

The deceased was a businessman with income from various sources, including business and agricultural land.

Issues:

Determination of the deceased's annual income for the purpose of calculating compensation.

Whether the High Court erred in not considering certain contractual work and solvency certificates in computing the deceased's income.

Whether depreciation costs on fixed assets should be added to the income.

Calculation of monthly income of the deceased.

Held:

The income tax return is a statutory document, and the High Court's reliance on it to determine annual income is justified.

The method adopted by the Tribunal in determining agricultural income is not sustainable; the High Court's approach is correct.

Depreciation on fixed assets cannot be added to the income for computing compensation.

Additional amount added to the annual income based on a prepaid license fee reflected in a balance sheet.

The total compensation payable to the appellants is Rs. 42,29,534 with interest at 9% per annum from the date of filing till the date of payment.

Partial allowance of the appeals with no order as to costs.

FACTS:

An FIR was lodged on March 28, 2005, regarding the discovery of a decomposed body.

The deceased, Surjit Kaur, had inherited land, leading to conflicts with her son Avtar Singh and his family.

The prosecution relied on evidence like the recovery of a telephone diary, extra-judicial confessions, and witness statements.

ISSUES:

The murder of Surjit Kaur, the chain of events leading to the crime, and the reliability of the evidence presented.

HELD:

The High Court and the trial court found the appellants guilty based on the chain of circumstances presented by the prosecution.

The Court emphasized the non-attendance of the appellants at the cremation and post-death events as indicative of their involvement.

The disfigurement of the deceased's face by acid, the recovery of a bottle of acid, and an extra-judicial confession contributed to the conviction.

The postmortem report revealed fractures consistent with the confession of one of the accused.

The Court dismissed the appeals, affirming the guilt of the appellants and ordering their surrender to complete the remaining sentence.

REFERRED CASES:

Ajay Singh vs. State of Maharashtra, (2007) 12 SCC 341

Devi Lal vs. State of Rajasthan, 2019 SCC OnLine 39

Madan Gopal Kakkad vs. Naval Dubey, (1992) 3 SCC 204

Piara Singh vs. State of Punjab, (1977) 4 SCC 452

Ram Lal vs. State of Himachal Pradesh, 2018 SCC OnLine SC 1730

S. Arul Raja vs. State of Tamil Nadu, (2010) 8 SCC 233

Sharad Birdhichand Sarda vs. State of Maharashtra, (1984) 4 SCC 116

Facts:

The appellants challenged the seniority list finalized on 28th November, 2014.

Advertisement issued on 29th November, 2004, for 241 posts of Junior Engineer (Civil/Mechanical).

Selection process completed based on merit, but appointments made in a manner deviating from the merit list.

State Government approval on 3rd May, 2005, for appointments based on a roster from the Government order dated 31st August, 2001.

Writ petitioners appointed earlier in time but lower in merit.

Issues:

Conflict between Regulation 23, emphasizing seniority based on substantive appointment date, and Regulations 16, 17, and 20, prescribing appointment based on merit list.

Appointments made in contravention of statutory regulations.

Held:

The method of giving appointment to the senior most person of each category is a fortuitous circumstance, and appointments made in contravention of statutory regulations cannot defeat the rights of the appellants. Seniority has to be fixed as per the merit of the candidates determined by the Selection Committee.( Para 17)

Regulation 6 contemplates reservation in accordance with the orders of the Government, and the Government order dated 31st August, 2001, applies to determine reservation and seniority. The seniority list has not been prepared in accordance with the roster circulated on 31st August, 2001.( Para 18)

The Uttarakhand Government Servant Seniority Service Rules, 2002, are not applicable to the Nigam, as they were adopted in 2011 and framed under the proviso to Article 309, not applicable to a creation under a Statute.( Para 19)

FACTS:

The appellant, Dravida Munnetra Kazhagam (DMK), challenged the Madras High Court's order refusing certain directions to the Tamil Nadu State Election Commission regarding local body elections.

DMK alleged that the ruling party, AIADMK, unconstitutionally delayed elections, altered constituencies, and refused rotation for political advantage.

The Tamil Nadu Delimitation Commission was constituted, conducting delimitation exercises and formulating proposals.

The State government increased districts from 31 to 39, restructuring talukas.

The State Election Commission announced an election program, and DMK filed applications challenging the process.

ISSUES:

Validity of delimitation exercise and election process.

Alleged unconstitutional actions by AIADMK.

Compliance with constitutional mandates for local body elections.

HELD:

The Court emphasized the constitutional mandate for delimitation of wards and reservations for Scheduled Castes and Tribes, crucial for effective local body elections. The increase in districts without fresh delimitation jeopardized the Constitutional requirements.( Paragraph 13)

The Court rejected the argument that the proceedings amounted to "calling in question an election," asserting that they aimed at facilitating fair elections and correcting procedural issues. Quoting Election Commission of India vs. Ashok Kumar and Others, the Court stated that judicial intervention is justified to smoothen the progress of election proceedings.( Paragraph 14)

The Court allowed the applications partially, directing the authorities to hold elections for all Panchayats, except those in the nine reconstituted districts. It mandated delimitation of the new districts within four months before conducting elections.( Paragraph 15)

Acknowledging the agreement of the Advocate General of Tamil Nadu to proceed with elections as directed, the Court disposed of the appeals related to the 2011 Census issue.( Paragraph 16)

Facts:

The case involves a challenge to the High Court's decision stating that the duties, including education cess, higher education cess, and National Calamity Contingent Duty (NCCD), are not part of the exemption notification.

Issues:

The appellant contends that NCCD, education cess, and secondary and higher education cess form part of the excise duty, challenging the High Court's decision.

Held:

The notification dated 9.9.2003, which granted exemption under Section 5A of the Central Excise Act, 1944, did not reference the Finance Act, 2001 (imposing NCCD), and the Finance Acts of 2004 and 2007 were not in effect at that time.

The notification could not have contemplated the inclusion of education cess and secondary and higher education cess imposed by the Finance Acts of 2004 and 2007 in the nature of the duty of excise.

In the absence of a specific notification exempting these additional duties in the nature of education cess and secondary and higher education cess, they cannot be considered exempted.

The High Court correctly relied on the precedent set by the three-Judge Bench in Modi Rubber Limited, followed by another three-Judge Bench in Rita Textiles Private Limited.

Decision: The appeals are dismissed, upholding the Judgment and order of the High Court.

Facts:

An advertisement was issued in 2008 for the post of Instructors in Government Industrial Training Institutes in Uttar Pradesh.

Appellant applied for the post of Instructor in Fitter, providing educational qualifications from Model Industrial Training Institute (MITI), Haldwani.

The State rejected the appellant's candidature, stating he did not possess the required two years course from the National Council for Training in Vocational Trades (NCVT).

Appellant relied on Circulars issued by the Ministry of Labour & Rehabilitation, Government of India, and the State Government, declaring equivalency of his qualifications to the prescribed standards.

Issues:

Whether the appellant's qualifications met the eligibility criteria prescribed in the Uttar Pradesh Industrial Training Institutes (Instructors) Service Rules, 2003?

The validity of Circulars issued by the Government declaring the appellant's qualifications equivalent.

Held:

The eligibility condition is possession of a certificate in the respective trade from NCVT. The Circulars issued by the Government of India and the State Government deemed appellant's qualifications equivalent to the National Trade Certificate. The State's stand that the appellant lacked educational qualifications is untenable.( Paragraph 9)

The Circulars issued earlier by the State Government confirmed the equivalence of the appellant's qualifications to the conventional pattern of Craftsmen Training Scheme. The State's rejection of the appellant's candidature on educational grounds is not sustained.( Paragraph 10)

Since the rejection was solely based on the appellant not possessing the required educational qualification, the State Government is directed to take proper steps for his appointment within two months.( Paragraph 11)