Facts:

The case pertains to a show cause notice issued by the Revenue to the assessee, alleging the receipt of additional consideration in the form of royalty for supplying food flavors, essential ingredients of Indian Made Foreign Liquor (IMFL) manufactured by franchisees. The Revenue sought to reassess the food flavors by including the royalty, leading to a demand for differential duty, penalty, and interest. The Adjudicating authority confirmed the demand, but the Appellate Tribunal held that there was no nexus between the royalty and the food flavors, and that the show cause notices were barred by limitation.

Issues:

Whether the royalty received by the assessee for supplying food flavors should be included in the assessable value for the purpose of imposing excise duty?

Whether the show cause notices issued by the Revenue were barred by limitation?

Held:

The concept of "manufacture" under the Central Excise Act implies change, but not every change constitutes manufacture. It involves treatment, labor, and manipulation.

The Tribunal's decision lacked detail and clarity regarding the process undertaken by the assessee in manufacturing and mixing the food flavors with IMFL.

The Tribunal's finding that certain show cause notices were barred by limitation was inadequate as it did not scrutinize the dates appropriately.

The matter was remitted back to the Tribunal for reconsideration based on the observations made by the Court and the applicable law.

Decision: The appeal is allowed, and the matter is remitted back to the Tribunal for reconsideration in light of the observations made hereinabove.

Facts:

The dispute arose over the revision of pay scales for teaching and non-teaching staff of educational institutions in Maharashtra, based on the recommendations of the Sixth Pay Commission. The Maharashtra government issued rules in 2009 revising the pay scales of non-teaching staff of only affiliated aided colleges. The appellants, who ran unaided colleges, contested this decision, arguing that they should not be compelled to pay salaries and allowances to their employees in accordance with the Sixth Pay Commission recommendations.

Issues:

Whether the classification between aided and unaided colleges for the purpose of pay scale revision violates Article 14 of the Constitution of India?

What is the legal authority for framing rules regarding the service conditions of employees of educational institutions in Maharashtra?

What are the financial obligations of the appellants regarding the payment of revised pay scales to their employees?

Held:

The court held that there was no justification for excluding non-teaching employees of unaided educational institutions from receiving the benefits of revised pay scales. The classification between aided and unaided colleges for this purpose was found to be arbitrary and in violation of Article 14 of the Constitution.

The authority of the State government to frame rules regarding the service conditions of employees of educational institutions was clarified under Section 8(3) of the Maharashtra Universities Act. The court affirmed the rights of teaching staff of affiliated colleges to receive revised pay scales.

The appellants were reminded of their legal obligation to meet the financial liability arising from the obligation to pay revised pay scales to their employees, regardless of financial aid from the State.

Decision: The appeals were dismissed, affirming the rights of teaching staff of affiliated colleges to receive revised pay scales and ruling that non-teaching staff of unaided colleges should also receive similar benefits.

Facts:

The appellant challenged a detention order issued against them under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974, contending that certain documents related to one particular allegation in the detention order were not supplied to them.

Issues:

Whether the detention order was based on multiple grounds or a single composite ground.

Whether the principle of segregation of grounds under Section 5A of the Act applies in this case.

Held:

The Court held that if a detention order is based on more than one ground, independent of each other, it will survive even if one of the grounds found is non-existing or legally unsustainable.

"Grounds" in the context of Section 5A of the Act refer to the basic facts on which conclusions are founded, distinct from subsidiary facts or further particulars.

The detention order in this case was based on multiple grounds, as various different acts were mentioned as separate grounds for the detention, thus invoking the principle of segregation contained in Section 5A.

Decision: The Court dismissed the criminal appeal and the tagged writ petition, upholding the detention order based on the principle of segregation of grounds under Section 5A of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974.

Facts:

The appellant, Gopal and Sons (HUF), filed a return for Assessment Year 2006-07 declaring its income.

The Assessing Officer (AO) made various additions to the declared income, including an addition under Section 2(22)(e) of the Income Tax Act, 1961, pertaining to deemed dividends.

The appellant contested this addition, arguing that as an HUF, it couldn't be the beneficial or registered shareholder of the company.

The Income Tax Appellate Tribunal (ITAT) ruled in favor of the appellant, holding that HUF couldn't be a registered or beneficial shareholder, thus the provisions of Section 2(22)(e) wouldn't apply.

The High Court reversed the ITAT's decision, reinstating the addition made by the AO, emphasizing the involvement of the HUF's Karta in the transaction.

Issues:

Whether advances received by an HUF could be deemed as dividends under Section 2(22)(e) of the Income Tax Act, 1961.

Held:

The Supreme Court upheld the decision of the High Court, stating:

The provisions of Section 2(22)(e) of the Income Tax Act, 1961, create a fiction, deeming certain payments as dividends under specific circumstances.

Even though the HUF was not the registered shareholder, once the payment was received by the HUF and the Karta had substantial interest in the HUF, the payment constituted deemed dividends under Section 2(22)(e) of the Act.

The judgment in CIT, Andhra Pradesh v. C.P. Sarathy Mudaliar, 1972, relied upon by the appellant, was inapplicable in this context due to the presence of Explanation 3 in Section 2(22)(e) of the Income Tax Act, 1961.

Therefore, the appeal was dismissed, affirming the addition of the deemed dividends to the appellant's income.

Facts:The appellant, Patel Brothers, ran a business of purchasing tea and was a registered dealer under various tax acts. The appellant submitted declarations reflecting the value of sales, based on which the Superintendent of Tax granted exemption of sales tax. However, the information provided by the appellant was found to be false, leading to reassessment orders and imposition of penalties. The appellant filed appeals and review applications, which were dismissed, following which revision petitions were filed in the High Court. There was a delay of 335 days in filing these revision petitions.

Issues:

The applicability of Section 5 of the Limitation Act, 1963 to the revision petitions filed under Section 81 of the VAT Act, considering the delay in filing.

Held:

The Supreme Court held that the High Court correctly interpreted the provisions of Section 81 of the VAT Act in conjunction with Section 84 thereof. The Court observed that Section 84 of the VAT Act expressly made only Sections 4 and 12 of the Limitation Act applicable to proceedings under the VAT Act, implying the exclusion of other provisions, including Section 5. The Court emphasized that the Legislature's intention was clear in this regard.

The judgment referred to previous cases, including Commissioner of Customs and Central Excise v. Hongo India Private Limited & Anr, to establish that where a special law provides a specific limitation period without any provision for condonation of delay, the applicability of Section 5 of the Limitation Act could be excluded. Ultimately, the Court dismissed the appeals, affirming the decision of the High Court.

Facts:

The case involved the murder of the nephew of PW1 at a tube well. Witnesses (PW2, NS, and PW3) heard gunshots and saw the accused, armed with weapons, leaving the scene.

Issues:

Whether the evidence supported the conviction of the accused under Section 302 read with Section 34 IPC.

Whether the juvenile defendant was entitled to release from custody due to being a minor at the time of the offense.

Held:

The accused were convicted under Section 302 read with Section 34 IPC based on evidence establishing their presence at the scene, their carrying of weapons, and their association with others armed with guns .

Common intention can be conceived immediately or at the time of the offense and is determined based on the facts of the case. The applicability of Section 34 IPC is a question of fact to be ascertained from the evidence brought on record .

Despite the absence of injuries caused by certain weapons mentioned, the accused's actions, including carrying weapons, arriving at the scene together, and the timing of the offense, attracted constructive liability under Section 34 IPC.

Eyewitness testimony provided by PWs 1 to 3 was deemed credible, as it detailed the previous enmity between the parties, the weapons carried by the accused, and the circumstances of the incident. Non-examination of certain witnesses did not discredit the prosecution's case.

The testimony of PW3 was found reliable, and there was no reason to doubt his presence at the scene. The court upheld the testimony of PWs 1 to 3 as trustworthy and admissible.

Reliance was placed on the eyewitness testimony by the trial court and the High Court, and their version was accepted. The witnesses' relationship with the deceased did not undermine their credibility, and no adverse inference could be drawn against the prosecution.

The accused-appellants' intention to visit the shed where the deceased was present, accompanied by others carrying weapons, established their common intention to commit the offense.

The juvenile defendant, being found to be a minor at the time of the offense, was entitled to release from custody in accordance with juvenile justice laws.

Decision: The court affirmed the convictions of the accused under Section 302 read with Section 34 IPC, upheld the credibility of eyewitness testimony, and ordered the release of the juvenile defendant from custody. Consequently, Criminal Appeal No. 1452 of 2010 is dismissed and Criminal Appeal No. 1448 of 2010 is disposed of.

Facts:

The Court requested senior counsels to assist in nominating members of the committee of administrators for BCCI.

Issues:

Appointment of suitable candidates as members of the committee of administrators for BCCI.

Held:

Mr. Fali S. Nariman, who was initially requested, expressed difficulty due to his prior association with BCCI. He was discharged from the role. Mr. Anil B. Divan was appointed in his place to recommend suitable names for appointment. An inadvertent error in the order was corrected regarding the tenure of office bearers in BCCI or State Associations.

Facts:

The case pertains to the recovery of dues before Debt Recovery Tribunals (DRTs) and Debt Recovery Appellate Tribunals (DRATs) in India.

Prior to the establishment of DRTs, a significant number of cases were pending before various courts.

The Recovery of Debts Due to Banks and Financial Institutions Act, 1993 was enacted to establish tribunals and appellate tribunals for expeditious adjudication and recovery of dues.

Despite legislative provisions, there was a substantial backlog of cases pending before DRTs and DRATs.

Issues:

Whether the timelines set in the amended legislation can be achieved with the existing infrastructure and personnel of DRTs and DRATs.

Steps to enhance the infrastructure and resources of DRTs and DRATs.

Empirical data on pending cases and outstanding amounts.

Held:

Highlights the backlog of cases and the introduction of legislative changes to address the issue.

Emphasizes the importance of infrastructure and resources for the effective functioning of DRTs and DRATs.

Outlines the directives issued to the Union Government to file an affidavit addressing various issues, including the feasibility of achieving timelines, steps to enhance infrastructure, and provision of empirical data.

Facts:

The case involves allegations of abduction, murder, and destruction of evidence against the appellants. The prosecution presented evidence regarding a transaction involving the purchase of land between the deceased and one of the appellants. Additionally, witnesses testified to the last seen together between the deceased and the accused. The police discovered the deceased's body based on information provided by two accused individuals. The prosecution contended that these pieces of evidence, along with others, pointed towards the guilt of the appellants.

Issues:

Whether the evidence presented by the prosecution establishes a prima facie case against the appellants.

Whether the disclosures made by the accused leading to the discovery of the deceased's body are admissible under Section 27 of the Indian Evidence Act.

Whether the circumstantial evidence, including motive and last seen together, is sufficient to establish the guilt of the appellants beyond a reasonable doubt.

Held:

The Court found that the evidence presented by the prosecution, including testimony regarding the land transaction and last seen together, was credible and relevant. This evidence supported the prosecution's case and established a prima facie case against the appellants.

The Court held that the disclosures made by the accused leading to the discovery of the deceased's body were admissible under Section 27 of the Indian Evidence Act. The disclosures were made separately by the accused and preceded the discovery of the body, making them admissible against both accused individuals.

The Court concluded that the circumstantial evidence, including motive, last seen together, and the involvement of the accused in disposing of the deceased's body, was sufficient to establish their guilt beyond a reasonable doubt. The roles of each accused were differentiated based on the evidence presented.