Conversion from Section 302 to Section 304 Part II IPC – Appellant’s sentence modified – Special Leave Petition partly allowed – The Supreme Court, after examining the details of the case, finds merit in the argument that the appellant's action leading to the death of the deceased was without intent to kill. The Court alters the conviction from Section 302 (Murder) to Section 304 Part II (Culpable Homicide not amounting to Murder) of the IPC. Acknowledging the appellant’s 14 years of imprisonment excluding remission, the Court orders his immediate release, as he has served more than the maximum punishment for the modified offence. The appeal is thus partially allowed. [Paras 2, 6-9]

Intention in Commission of Offense – Analysis – The Supreme Court notes the lack of intention on the part of the appellant to commit murder. The incident resulted from a fight where the deceased intervened, leading to his unintentional death. This observation forms the basis for converting the offence from Section 302 to Section 304 Part II IPC. [Paras 3, 6]

Period of Custody Considered – The Court takes into account the period already served by the appellant in custody (14 years excluding remission), which surpasses the maximum sentence under Section 304 Part II IPC, leading to the decision for immediate release. [Para 8]

Decision – Immediate Release of Appellant – The Court directs the immediate release of the appellant from Amaravati Central Prison, contingent on his non-involvement in any other offence. [Para 9]

Civil Appeal – Chartered Accountant's Professional Conduct – Appeal against High Court's decision upholding Rule 9(3)(b) of the Chartered Accountants’ (Procedure of Investigation of Professional and Other Misconduct and Conduct of Cases) Rules, 2007 – Challenged rule allows Board of Discipline to disagree with Director (Discipline) and refer matter to Disciplinary Committee – Upheld as in line with the objectives of the Chartered Accountants Act, 1949. [Para 8, 37-38]

Auditing and Reporting – Failure to Report Suspicious Transactions – Appellant, a Chartered Accountant, did not report unusual transactions in an audit of Sahara India, Aliganj, Lucknow Branch – Complaint filed against the appellant for not fulfilling professional obligations. [Para 1-2]

Investigation Process – Role of Director (Discipline) and Board of Discipline – Director (Discipline) initially found appellant not guilty of misconduct – Board of Discipline disagreed and referred the case to the Disciplinary Committee – Validity of this process examined and upheld. [Para 4-7, 38]

Rule-making Authority – Scope and Application – Examination of Rule 9(3) of Rules, 2007 in the context of Section 29A of the Chartered Accountants Act, 1949 – Rule 9(3) extends beyond the explicit provision of Section 29A but is in line with the Act's purpose – Rule upheld as a valid exercise of the rule-making authority. [Para 20-38]

Legislative Delegation – “Generality vs Enumeration” Principle – Elucidation of principles for evaluating whether delegated legislation is ultra vires the parent statute – Application of these principles in upholding Rule 9(3). [Para 22-37]

Decision – Supreme Court dismisses the appeal, affirming the High Court's decision and the validity of Rule 9(3)(b) – No order as to costs. [Para 38]

Accused Conviction and Sentencing – Kishore, Bala, and Banaras (appellants) convicted for offences under Sections 148, 460, and 302 read with Section 149 of IPC – Sentences ranged from two years to life imprisonment - Acquittal of two co-accused by High Court upheld, casting doubt on formation of unlawful assembly [Paras 1-2, 7, 15].

Eyewitness Testimonies – PW-8 and PW-9's identification of appellants in court, not preceded by Test Identification Parade – Reliability of their testimony questioned due to vague descriptions and failure to identify assailants clearly [Paras 4, 10-12].

Non-examination of Key Witnesses – Non-examination of Lovepreet Kaur, Amritpal Kaur, and Satbir Singh (injured witness) – Their testimonies were crucial for establishing the involvement of appellants in the crime [Para 12].

Injuries and Liability – Accused no.3 (Bala) and accused no.5 (Banaras) linked to non-fatal assaults – Accused no.2 (Kishore) associated with more serious assault, but insufficient evidence for murder charges [Para 13].

Recovery of Stolen Ornaments – Doubts raised about the identification of recovered ornaments by PW-9, and failure to examine goldsmith or person who arranged other ornaments for identification - This weakens the prosecution's case on recovery of stolen items [Para 14].

Conviction under Section 460 IPC – Lack of specific roles attributed to accused by key witnesses, and absence of unlawful assembly, makes Section 149 IPC inapplicable – High Court did not alter the charge to apply Section 34 IPC [Para 15].

Decision – Appeal allowed – Convictions of Kishore, Bala, and Banaras set aside due to insufficient and unreliable evidence - Appellants acquitted of all charges [Para 16].

No Confidence Motion and Membership Validity - Appellant No. 1, Sudhir Vilas Kalel's membership in the Jambulani Gram Panchayat and the validity of a No Confidence Motion against the Sarpanch, Appellant No. 2, Sushila Sitaram Kalel, under scrutiny - Issue centered around the validity of Sudhir's caste certificate and subsequent eligibility as a Panchayat member - Reliance on Maharashtra Village Panchayats Act and the Temporary Extension Act, 2023 [Paras 2, 3, 20, 29-44]

Caste Certificate and Validity for Election Candidacy - Importance of Validity Certificate under Maharashtra Scheduled Castes, Scheduled Tribes, Denotified Tribes (Vimukta Jatis), Nomadic Tribes, Other Backward Classes, and Special Backward Category (Regulation of Issuance and Verification of) Caste Certificate Act, 2000 for contesting elections on reserved seats - Rules governing issuance and verification of caste certificates detailed [Paras 4-7]

Appellant No. 1's Failure to Comply with Statutory Requirements - Sudhir Vilas Kalel's non-compliance with the necessary procedures for obtaining a Validity Certificate within prescribed time - Impact on his membership in the Panchayat and the No Confidence Motion against the Sarpanch [Paras 8-19, 32-41]

Application of the Temporary Extension Act, 2023 - Analysis of the act's provisions and their applicability to Appellant No. 1's case - Conclusion that Sudhir Vilas Kalel was not entitled to the act's protective measures due to non-compliance and resultant disqualification from Panchayat membership [Paras 29-31, 38-41]

Decision – Appeal dismissed - High Court's decision upheld, affirming the validity of the No Confidence Motion against the Sarpanch and calling for fresh elections - Non-compliance by Appellant No. 1 leading to automatic disqualification as a Panchayat member [Paras 42-44]

Bail Denial Upheld – Involvement with Terrorist Organization – Appellant's appeal against the High Court's decision upholding the Special Judge’s rejection of bail in a case involving activities related to “Sikhs for Justice,” a banned terrorist organization – Sufficient material indicating appellant's involvement in the conspiracy and preparatory acts related to terrorism, as per Sections 17, 18, 19 of UAP Act and relevant IPC sections. [Paras 29-33]

Disclosure Statements and Communication Records – Disclosure statements from co-accused and the appellant, along with Call Detail Records (CDRs), substantiate the involvement in planned terror activities, including a trip to Srinagar for weapon procurement – CDRs show consistent communication with co-accused. [Paras 29-31]

UAP Act Bail Provisions – Section 43D(5) of UAP Act emphasizes the restrictive approach to bail in cases involving terrorism – Bail to be denied if there are reasonable grounds to believe the accusations are prima facie true, assessed with a 'prima facie' standard. [Paras 14-22]

Delay in Trial Not Ground for Bail – Considering the gravity of offenses and ongoing trial progress with 22 witnesses examined, delay in trial does not merit bail – Risk of influencing key witnesses if appellant is released. [Para 32]

Observations Not on Merits – Court clarifies that observations made are solely for deciding the bail application and not to be construed as an expression on the merits of the matter before the trial court. [Para 34]

Murder and Assault in Political Animosity - Conviction of A1, A2, A4 for murder under Section 302 read with Section 34 IPC, and modification of A3’s conviction to Section 304 Part II for 10 years imprisonment - Political rivalry leading to the murder of a villager - Assault by family members with weapons like an axe, sword, stone, and knife [Paras 1-3, 14, 17, 24, 32].

Evidence and Witness Testimonies – Reliance on testimonies of multiple eyewitnesses (PW1, PW3, PW4, PW6, PW7, PW8) and corroborative evidence including the post-mortem report - PW6's testimony pivotal - Minor variations in testimonies deemed inconsequential [Paras 13-16, 18-22].

Role of Accused No. 3 (A3) – A3’s conviction modified from Section 302 to Section 304 Part II - Insufficient evidence to deduce A3's shared intent to commit murder – A3's use of a stone in the assault deemed without common intention to murder [Paras 23-31, 32].

Legal Principles on Common Intention – Analysis of common intention among accused - Distinction between actions of A1, A2, A4, and A3 - A3 not found to share common intent to murder as per evidence and post-mortem report [Paras 23-27, 32].

Final Decision – Supreme Court upholds convictions of A1, A2, and A4 under Section 302 read with Section 34, but modifies conviction of A3 to Section 304 Part II with a 10-year sentence - A3 acquitted of murder charge [Paras 32-33].

Pre-emption Right Challenge - Appellants contested lower court findings on pre-emption right over property sold in 1983, claimed by respondents as tenants since 1949 - [Paras 2-4].

Notification and Pre-emption - Appellants argued notification dated 08.10.1985 under Punjab Pre-emption Act, 1913 exempted property within municipal limits from pre-emption - Issue of notification's applicability to the case [Para 5].

Limitation and Custom in Pre-emption - Debate on whether suit was time-barred; contention over custom of pre-emption in extended municipal area of Jagadhri [Para 6].

Definition of 'Urban Immovable Property' - Court examined 'urban immovable property' under Punjab Pre-emption Act, 1913 and 'land' under Punjab Alienation of Land Act, 1900 - Distinction between land and immovable property assessed [Paras 7-9, 12, 15-17].

Notification's Scope on Pre-emption Rights - Court concluded 08.10.1985 notification pertained only to 'land', not 'immovable property' - Property in dispute not exempted from pre-emption [Paras 13-17].

Dismissal of Limitation Argument - Court found limitation argument not applicable, having not been pursued in lower courts [Para 18].

Appeal Dismissal - Upheld respondents' pre-emption rights, dismissing appeal [Para 19].

Conviction and Commutation of Sentence - Petitioner convicted under Section 376 AB IPC and POCSO Act for raping a 7-year-old - High Court commuted death sentence to life imprisonment - Supreme Court considered alternative sentence of rigorous imprisonment for not less than 20 years with fine [Paras 2, 5, 6, 11, 12, 15, 20]

Evidence and Guilt Establishment - Medical evidence and witness testimonies confirming rape by petitioner - No other physical injuries reported on the victim - Crime committed in a temple - Petitioner aged 40 years at the time of the offense [Paras 5, 10]

Consideration for Sentence Modification - Supreme Court noted the heinous nature of the crime, particularly the age of the victim and the location of the crime - Acknowledged the need for a deterrent punishment - Modified sentence to 30 years of rigorous imprisonment including time already served - Fine of Rupees One Lakh imposed for the victim's rehabilitation [Paras 10, 15-16, 20]

Legal Principles on Sentence Modification - Reference to 'Shiva Kumar v. State of Karnataka' and 'Union of India v. V. Sriharan alias Murugan' regarding the scope of modified punishment by Constitutional Courts - Emphasis on the distinction between 'barbaric' and 'brutal' in the context of the crime [Paras 10, 12-13]

Concurrent Sentences and Fine - Conviction under Section 363 IPC confirmed - Sentences to run concurrently - Total fine amount to be paid to the victim [Paras 17, 20-21]

Decision - Special Leave Petition partly allowed - Conviction upheld with modified sentence of 30 years rigorous imprisonment and a fine of Rupees One Lakh.

Deemed Export Benefit – Delay in Refund of Duty Drawback – Entitlement of Interest – M/S. B. T. Patil and Sons’ claim for duty drawback under the ‘deemed export’ scheme was eventually accepted by the DGFT, but there was a considerable delay in the refund – The respondent sought interest on the delayed refund. [Paras 2.4-2.11, 28-29]

High Court Judgment – Awarded interest on delayed refund – The High Court ordered the Union of India to pay interest on the delayed refund, based on the clarificatory circulars dated 20.08.1998 and 05.12.2000, and Sections 27A and 75A of the Customs Act, 1962. [Para 4, 30]

Supreme Court Decision – Appeal Dismissed – The Supreme Court upheld the High Court’s decision, confirming that the respondent was entitled to refund of duty drawback and, consequently, to interest on its delayed payment – Interest rate fixed at fifteen percent per annum as per the rate fixed under Section 27A of the Customs Act, 1962. [Paras 38-39]