Criminal Law - Corporate Criminal Liability - Indian Penal Code 1860 - Sections 120B and 420 - Prevention of Corruption Act 1988 - Sections 11, 12, 13 - Identification and Arraignment - Appellant company alleged to have conspired with public servant for inflation of medicine prices and illegal gratification - Appellant contended prosecution not maintainable against corporate entity without identifying and arraigning natural persons as directing mind or alter ego - High Court refused to quash proceedings - Supreme Court held that while corporations can possess mens rea through attribution of acts of natural persons- identification and arraignment of natural persons is not an absolute prerequisite for maintaining criminal proceedings against a corporation - court must examine whether allegations prima facie disclose commission of offence - held - non-identification does not stifle prosecution at threshold - appeal dismissed - [Paras 1-199].

Criminal Law - Corporate Criminal Liability - Code of Criminal Procedure 1973 - Section 482 - Quashing of Proceedings - Court emphasized that while corporate entity acts through natural persons- the essential requirement at threshold stage is whether allegations disclose commission of offence - attribution is a matter for trial - held - proceedings against corporation maintainable even without arraigning individual employees if allegations disclose potential for attribution - [Paras 183-197].

Decision: Appeal dismissed – Proceedings before the Trial Court to continue – Registry directed to forward a copy of the judgment to all High Courts.

Criminal Law - Sexual Assault - Indian Penal Code 1860 - Sections 323, 363, 366A, 376, 376(2)(i)(j) - Protection of Children from Sexual Offences Act 2012 - Sections 3, 4, 5(m), 6 - Appellant convicted by Trial Court and High Court for sexual assault of a 5-year-old victim - Prosecution case relied on Test Identification Parade - Supreme Court noted fatal flaws including absence of dock identification in court and medical evidence indicating injuries predated the alleged incident by 5-7 days - Prosecution failed to produce sketch of assailant prepared during investigation - Held - prosecution failed to prove case beyond reasonable doubt - conviction set aside - [Paras 1-60].

Evidence Law - Identification of Accused - Indian Evidence Act 1872 - Section 3 - Test Identification Parade - Substantive vs Corroborative evidence - TIP is merely corroborative and cannot replace substantive dock identification in court - Prosecution failure to get victim to identify accused during trial is a fatal omission when accused was not named in FIR and victim admitted name was disclosed by police - Held - conviction cannot be sustained without proper substantive identification - [Paras 40-44].

Criminal Law - Evaluation of Evidence - Code of Criminal Procedure 1973 - Section 313 - Court duty - Courts are not mute spectators in trial - Duty of Presiding Officer and Public Prosecutor to ensure material evidence including dock identification is brought on record - Failure to perform this duty results in miscarriage of justice - Held - Court must take a participatory role to discover truth - [Paras 45-48].

Criminal Law - Medical Evidence - Indian Evidence Act 1872 - Section 45 - Reliability - Significant discrepancy between date of incident alleged in FIR and findings of medical jurist regarding age of injuries - Injuries with pus and maggots suggested they were 5-7 days old - Held - gap between age of injuries and date of incident creates a fatal dent in prosecution case - [Paras 33-35].

Decision: Appeal allowed – Judgment of Trial Court and High Court set aside – Appellant acquitted of all charges and ordered to be released from prison forthwith unless wanted in any other case.

Civil Law - Stamp Duty - Indian Stamp Act 1899 - Section 47-A - Property undervaluation - Appellant purchased land from the Government of India and paid stamp duty on full consideration - Registering authority made a reference under Section 47-A alleging deficit stamp duty based on higher guideline value - Single Judge quashed show cause notice relying on V.N. Devadoss - Division Bench set aside Single Judge order holding writ petition against show cause notice not maintainable - Supreme Court noted conflict between literal interpretation of Section 47-A and the requirement of fraudulent intent read into it by precedents - Held - matter referred to larger bench for authoritative pronouncement on whether fraudulent intent is a necessary ingredient for invoking Section 47-A - [Paras 1-26].

Civil Law - Jurisdiction - Writ Jurisdiction - Constitution of India 1950 - Article 226 - Challenge to show cause notice - Division Bench held writ petitions against show cause notices are generally not maintainable if an efficacious alternative remedy exists under the statute - Supreme Court observed that while courts may interdict show cause notices in cases of total lack of jurisdiction or mala fides the present case involves an interpretation of the scope of statutory power under Section 47-A - Held - High Court ought to be cautious in interfering at the threshold - [Paras 6-12].

Civil Law - Statutory Interpretation - Indian Stamp Act 1899 - Section 47-A - Reading of fraudulent intent - Apex Court doubted the correctness of the view in V.N. Devadoss v. Chief Revenue Control Officer-cum-Inspector of Stamps that requires proof of wilful undervaluation with fraudulent intent to trigger Section 47-A - Held - reading such requirements into a taxing statute might be tantamount to judicial legislation and contrary to the plain language of the statute - [Paras 16-24].

Decision: Matter referred to a larger Bench to decide whether Section 47-A requires proof of fraudulent intent or if it is a pure valuation-based enquiry – Papers to be placed before the Honble Chief Justice for appropriate orders – [Paras 24-25].

Civil Law - Environmental Law - Revised Guidelines for Common Bio-Medical Waste Treatment and Disposal Facilities 2016 - Clause 2 and Clause 7 - Appellant challenged NGT order quashing EC and CTE for CBWTF - Tribunal held RG 2016 mandatory and site did not meet land relaxation criteria - Supreme Court examined mandatory nature of RG 2016 and site specificity - Court held RG 2016 is mandatory but publication in Official Gazette is not sine qua non given sufficient public availability on CPCB website - Court found appellant satisfied land requirements through relaxation in rural area - Court determined first ToR remained valid and set-aside NGT order - Held - Appeal allowed - [Paras 1-112].

Civil Law - Environmental Law - Environmental Impact Assessment Notification 2006 - Clause 6 - Land acquisition for CBWTF - Whether successful land allotment is a condition precedent for Form 1 application and EC - Court held that identification of prospective sites is sufficient at Form 1 stage - Credible document showing intent to acquire land is required only at the appraisal stage - Held - Successful land allotment is not a strict pre-condition for Form 1 application or grant of CTE - [Paras 64-91].

Civil Law - Environmental Law - Terms of Reference - Validity period - Whether setting aside EC automatically invalidates ToR - Court held that invalidity of ToR depends on whether the illegality in EC process stems from fundamental defects in Form 1 or appraisal stage - ToR remains valid for four years per MoEF&CC O.M. dated 29.08.2017 and 08.06.2022 - Held - First ToR was not invalidated by NGT order and second EC could be granted based on it - [Paras 94-109].

Decision: Appeal allowed – Impugned judgment and order of the NGT is set-aside.

Criminal Law - Kidnapping and Murder - Circumstantial Evidence - Failure to establish chain of evidence - Prosecution relied on confessions - Trial Court convicted six accused - High Court acquitted five but affirmed conviction of A1 based on Section 106 of the Evidence Act - Supreme Court found investigation shoddy and lack of substantive proof connecting accused to crime or apartment - Held - Conviction set aside as prosecution failed to prove circumstances beyond reasonable doubt - [Paras 1-19].

Evidence Law - Electronic Evidence - Indian Evidence Act 1862 - Section 65B - Admissibility of digital records - CCTV footage and call records produced without mandatory certificate - Held - electronic evidence inadmissible and cannot be relied upon for conviction - [Paras 6, 12, 14].

Evidence Law - Burden of Proof - Indian Evidence Act 1862 - Section 106 - Applicability - Prosecution failed to prove ownership of apartment or lease agreement with A1 - Held - Section 106 cannot be invoked to shift burden on accused when the fundamental link between accused and the scene of crime is not established - [Paras 10-11].

Criminal Law - Test Identification Parade - Credibility - Witness admitting to seeing photographs of suspects before parade - Held - identification evidence is unreliable - [Paras 7-8].

Decision: Appeal allowed – Conviction and sentence set aside – Appellant to be released forthwith if not required in any other case.

Constitutional Law - Scheduled Tribes - Constitution of India - Article 142 - Invalidation of Caste Certificate - Appellant secured employment as Junior Engineer in 1994 based on Tokre Koli Scheduled Tribe certificate - Scrutiny Committee later invalidated certificate and confiscated it based on pre-constitutional records of ancestors as Koli - High Court upheld committee order - Supreme Court found no error in findings regarding caste status but invoked extraordinary powers under Article 142 to protect retiral and pensionary benefits due to over three decades of service and retirement - Held - caste claim invalidation affirmed but retiral benefits protected - [Paras 1-16].

Service Law - Protection of Pensionary Benefits - Constitution of India - Article 142 - Equitable relief - Despite annulment of caste certificate the Court exercised discretion to ensure appellant is not deprived of retiral benefits after superannuation following three decades of service - Held - relief granted for limited purpose of computation and release of benefits only - [Paras 12-15].

Evidence Law - Caste Verification - Documentary Evidence - Pre-constitutional records of father and grandfather recorded as Koli - Held - such records possess high probative value to invalidate claims of specific Scheduled Tribe status - [Paras 4-7].

Decision: Appeal allowed in part – The order invalidating the caste certificate of the appellant as belonging to the Tokre Koli Scheduled Tribe is upheld – The appellant is protected only for the limited purpose of receiving his retiral and pensionary benefits, to be released within six months.

Writ Law - Public Interest Litigation - Electricity Act 2003 - Section 135 - Maintainability - Petitioner challenged the locus standi of respondent no 1 to initiate PIL regarding electricity supply agreements and alleged violation of captive user status - High Court rejected the preliminary objection citing prima facie substance in allegations and the necessity to bring full facts to notice of JBVNL despite respondent no 1 not being privy to the agreement - Supreme Court held that in the peculiar facts of the case the High Court decision to adopt an interim measure to allow participation in JBVNL inquiry is not perverse and does not warrant interference under Article 136 of the Constitution - Held - Special Leave Petition disposed of with liberty to the High Court to consider the scope of third-party intervention at the final hearing stage - [Paras 1-16].

Civil Law - Regulatory Framework - Electricity Act 2003 - Sections 79, 86 and 94 - Electricity regulatory regime - Electricity Act is an exhaustive code for matters concerning electricity and the regulatory bodies are empowered to ensure transparency - High Court directed to consider the comprehensive statutory framework and the regulatory regime while passing the final order - Held - interim direction for participation does not imply conversion of inquiry into a court or tribunal hearing but a means to collect information for initiating necessary action - [Paras 9-13].

Decision: Special Leave Petition disposed of – Interim order of the High Court remains undisturbed pending final adjudication – JBVNL to proceed with inquiry without treating the third-party participation as a substitute for a judicial hearing.

Criminal Law - Abetment of suicide - Indian Penal Code 1860 - Sections 306 and 107 - Appellant-husband acquitted by Sessions Court for lack of evidence regarding cruelty or dowry - High Court reversed acquittal and convicted appellant - Supreme Court found that High Court failed to appreciate that the Sessions Court view was neither perverse nor impossible - Absence of evidence of instigation or specific acts of cruelty sufficient to prove abetment - Appellant's conduct of seeking immediate medical aid negated allegations of malafide intent - Held - High Court erred in reversing acquittal - Conviction set aside - [Paras 1-17].

Criminal Law - Appellate power in case of acquittal - Code of Criminal Procedure - Principles of interference - Appellate Court must record a finding that the Trial Court's view was perverse or impossible before reversing acquittal - Held - High Court failed to address the reasons assigned by the Trial Court and ignored material evidence regarding the appellant's efforts to save the victim - [Paras 7-12].

Evidence Law - Presumption - Indian Evidence Act 1872 - Section 113A - Abetment of suicide by a married woman - Presumption is not automatic - Evidence of cruelty or harassment is a prerequisite to attract the presumption - Prosecution evidence found to be general in nature without proof of specific instances - Held - Statutory presumption under Section 113A not attracted in the absence of evidence of cruelty - [Paras 6-15].

Decision: Appeal allowed – Judgment of the High Court dated 17.08.2016 is quashed and set aside – Appellant acquitted of all charges – Bail bonds stand cancelled.

Civil Law - Banking Regulation - Banking Regulation Act 1949 - Section 36AAA - Constitutional Law - Article 243ZL - Multi-State Co-operative Bank - Supersession of Board of Directors - Appellants challenged RBI order superseding BoD and subsequent extensions beyond original five-year term arguing that constitutional mandate under Article 243ZL limits supersession to six months - High Court upheld RBI action holding BR Act applicable and proviso to Article 243ZL as an independent provision - Supreme Court held that the third proviso to Article 243ZL(1) is a substantive, independent provision that incorporates the BR Act into the constitutional scheme for co-operative banks - RBI's power under Section 36AAA is not circumscribed by the six-month limit and is intended to safeguard depositor interests and banking solvency - Extension of supersession orders beyond the original tenure is permissible within the five-year aggregate limit - Held - RBI has statutory authority to supersede boards of multi-State co-operative banks without being restricted by the six-month period prescribed for other co-operative societies - [Paras 1-34].

Civil Law - Statutory Interpretation - Banking Regulation Act 1949 - Section 36AAA - Doctrine of Incorporation - The third proviso to Article 243ZL(1) explicitly makes the BR Act applicable to co-operative societies carrying on banking business - The expression shall also apply is additive and non-restrictive - The legislative intent behind the BR Act and the internal architecture of Article 243ZL confirm that multi-State co-operative banks remain subject to the expert regulatory oversight of the RBI - Held - Supersession power under Section 36AAA is a vital tool for preventing mismanagement and protecting public interest - [Paras 21-33].

Civil Law - Election and Tenure - Banking Regulation Act 1949 - Section 36AAA(7) - Multi-State Co-operative Bank - Administrator powers - The Administrator is mandated to call for elections only upon the expiration of the supersession period specified by the RBI - The tenure of the original Board of Directors does not restrict the RBI's power of supersession - The outer limit of five years serves to prevent indefinite deferment of elections while prioritizing banking stability - Held - The challenge to extensions of the supersession order is meritless - [Paras 35-38].

Decision: Appeals dismissed – Judgment of the High Court affirmed – No order as to costs.