Facts:

The case involves an appeal regarding the interpretation of the term "information" under Section 19 of the Bihar Finance Act, 1981.

Issues:

The main issue pertains to the broad interpretation of the term "information" and its implications on the reassessment proceedings under tax laws.

Held:

The term "information" under Section 19 of the Bihar Finance Act, 1981 is interpreted broadly to encompass various factors, including data from external sources and the discovery of new facts within assessment records.

Reassessment proceedings may be initiated if the assessing officer is satisfied that there are reasonable grounds to believe that any turnover of a dealer has escaped assessment or has been under-assessed.

The assessing officer's satisfaction regarding the existence of reasonable grounds for reassessment is crucial, and reassessment must be based on substantive information indicating potential tax evasion or under-assessment

Audit objections can trigger reassessment if they point out factual information already present in records but overlooked, or if they highlight information external to the records or arithmetical errors.

Mere audit objections or changes in opinion without substantive new information may not warrant reassessment.

In the present case, the Assessing Officer was not satisfied based on the information provided by the audit team that any turnover of the appellant-company had escaped assessment, leading to the reassessment order being deemed without jurisdiction and set aside.

Decision: The appeal is allowed, and the reassessment order is set aside.

Facts:

The appellants, who had cleared the State Medical Entrance Examination, were unsuccessful in the first round of counseling for admission to post-graduate medical courses in Uttar Pradesh.

They contended that the admission process, as outlined in the Information Brochure, required a minimum of three counseling rounds and a mop-up round if seats remained vacant. They alleged that the failure to conduct these rounds resulted in unallotted seats and wastage of government resources.

Issues:

Whether the failure to conduct additional counseling rounds as per the Information Brochure led to the wastage of government resources and unallotted seats.

Whether the appellants' delay in raising their grievance impacted their claim.

Held:

Admission to post-graduate medical courses for the academic session 2016-2017 in Uttar Pradesh had concluded as per the Supreme Court's decision in the case of State of Uttar Pradesh vs. Dinesh Singh Chauhan, finalized on August 16, 2016.

The appellants failed to raise their grievance during the pendency of the Dinesh Singh Chauhan case, despite being aware of ongoing litigation. Their silence until after the conclusion of the admissions process precluded them from benefiting from the maxim 'actus curiae neminem gravabit'.

The law does not assist the non-vigilant, and the appellants' delayed action cannot be condoned. They cannot seek relief under the maxim 'actus curiae neminem gravabit'.

Decision: The Court dismissed the appeal, upholding the decision of the lower court to dismiss the writ petition.

Facts:

The appellants, claiming joint ownership of the suit premises based on a will executed by their grandmother, filed a suit and an application for eviction of tenants due to default in rent payment and unauthorized subletting. The High Court dismissed the suit and application, leading to an appeal before the Supreme Court.

Issues:

Whether the appellants had standing to maintain the suit and application for eviction.

Whether the tenants were in default of rent payment and had sublet the premises without the landlord's consent.

Whether the High Court's dismissal of the suit and application was justified.

Held:

The Court held that the compromise decree recognized the appellants' joint ownership, allowing them to maintain the suit and application for eviction as co-owners.

The tenants were estopped from denying the appellants' status as landlords, as they had admitted the tenancy under the appellants' predecessors and continued paying rent to them.

The tenants were in default of rent payment from October 1989 onwards, and subletting without the landlord's consent was established. The offer of rent made to someone other than the appellants was invalid.

The High Court's dismissal of the suit and application solely based on the alleged lack of standing of the appellants was erroneous. Therefore, the Supreme Court set aside the High Court's judgments and decreed in favor of the appellants, ordering the tenants to vacate the premises within three months.

Facts:

The case involved a writ petition filed under Article 226 of the Constitution seeking to quash a recommendation made by the Lokayukta for the registration of an FIR and subsequent investigation. The Single Judge of the High Court allowed the writ petition, leading to an appeal through a Letters Patent Appeal (LPA).

Issues:

Whether the Letters Patent Appeal was maintainable in the context of the nature of the proceedings, particularly considering the criminal aspect involved.

Determination of the character of court proceedings concerning civil and criminal jurisdiction.

Held:

The court emphasized that the exercise of jurisdiction under the Letters Patent must align with the nature of jurisdiction provided therein.

It clarified that the character of court proceedings depends on the nature of the right violated and the relief sought, not the nature of the tribunal.

A civil proceeding seeks to enforce civil rights through appropriate relief, while a criminal proceeding may result in sentences and involves larger interests of the State.

The court ruled that if a proceeding pertains to anything connected with criminal jurisdiction, an intra-court appeal (such as through Letters Patent) may not lie.

In the present case, the writ petition aimed to quash the Lokayukta's recommendation, potentially leading to a criminal investigation, thus falling under criminal jurisdiction. Consequently, the Letters Patent Appeal was not maintainable.

The court set aside the order passed in the Letters Patent Appeal but granted the State liberty to challenge the Single Judge's order through an appropriate legal forum.

Facts:

The case involved large-scale environmental degradation in the districts of Bellary, Chitradurga, and Tumkur in Karnataka due to illegal mining activities.

The Supreme Court had previously ordered ameliorative and mitigative measures to address this environmental damage.

The orders included directing mining lessees to contribute 10% of their sale proceeds to a Monitoring Committee for eventual transfer to a Special Purpose Vehicle (SPV) responsible for executing the measures. Subsequently, the State of Karnataka established District Mineral Foundations (DMFs) in the affected districts, directing lessees to make payments to the DMF as well.

Issues:

Whether the establishment of DMFs in the affected districts affects the requirement for mining lessees to contribute to the SPV.

Approval of the Comprehensive Environment Plan for the Mining Impact Zone (CEPMIZ) prepared by the State Government in consultation with the Central Empowered Committee (CEC).

Held:

The Court held that the establishment of DMFs did not negate the requirement for mining lessees to contribute to the SPV. Despite the overlap in objectives between DMFs and the SPV, the extraordinary and unprecedented nature of the environmental degradation necessitated continued contributions to the SPV for executing ameliorative and mitigative measures.

The Court decided that approval of the entire CEPMIZ scheme need not be granted all at once. Instead, approval could be considered and accorded in phases.

Priority was given to initial activities such as the construction of conveyor belt systems, railway sidings, and railway sub-lines, as these were deemed crucial steps towards controlling environmental pollution caused by the open movement of iron ore. Approval for other socio-economic measures under the CEPMIZ would be granted once significant progress was made in implementing the prioritized infrastructure projects.

Facts:

Vasanthi, the appellant, filed a suit seeking declaration of title and recovery of possession of a property against Venugopal, the respondent.

Vasanthi claimed to have purchased the property through a registered sale deed, while Venugopal asserted his possession based on an agreement of sale with the original owner.

The Trial Court dismissed Vasanthi's suit, holding that Venugopal's possession was protected under Section 53A of the Transfer of Property Act.

Vasanthi's appeal to the High Court was also dismissed, and her Letters Patent Appeal was rejected.

Issues:

Whether Venugopal's possession was protected under Section 53A of the Transfer of Property Act.

Whether Vasanthi's Letters Patent Appeal was maintainable under Section 100-A of the Civil Procedure Code.

Held:

The Supreme Court held that Venugopal and his heirs were not entitled to the protection of Section 53A of the Transfer of Property Act. The Court found insufficient evidence to establish that Venugopal or his heirs were always ready and willing to perform their part of the contract, and it was not proven that Vasanthi had notice of the agreement for sale at the time of her purchase.

Therefore, the Court allowed Vasanthi's civil appeal, decreeing her suit for declaration of title and possession.

The Court also upheld the dismissal of Vasanthi's Letters Patent Appeal, holding that no further appeal would lie from the judgment and decree of a Single Judge of a High Court under Section 100-A of the Civil Procedure Code.

Facts:

IMAX Corporation entered into an agreement with E-City Entertainment (I) Pvt. Ltd. for the supply of large format projection systems for cinema theatres in India.

The agreement included an arbitration clause stating that any dispute would be settled by arbitration pursuant to the ICC Rules of Arbitration.

IMAX filed a request for arbitration with the ICC, and the ICC chose London as the seat of arbitration.

Several awards were made by the Arbitral Tribunal, all in favor of IMAX, with the seat of arbitration being London.

E-City Entertainment challenged these awards under Section 34 of the Arbitration and Conciliation Act, 1996, before the Bombay High Court, questioning the maintainability of the petition under Section 34.

Issues:

Whether the challenge under Section 34 was maintainable before an Indian court.

Whether the choice of London as the seat of arbitration by the ICC excludes the applicability of Part-I of the Arbitration Act.

Held:

The Supreme Court held that when parties agree to have arbitration conducted according to the ICC Rules and the ICC chooses a seat of arbitration outside India, it implies an agreement to exclude Part-I of the Arbitration Act.

The significance of the seat of arbitration in determining the law applicable to the arbitration and related matters cannot be overstated.

In this case, the parties agreed to exclude Part-I of the Arbitration Act by agreeing to arbitration conducted according to the ICC Rules and leaving the seat of arbitration to be chosen by the ICC.

The ICC, after consulting the parties, chose London as the seat of arbitration. Therefore, the challenge under Section 34 was not maintainable before the Bombay High Court.

The judgment of the Bombay High Court was set aside, and the petition filed by E-City Entertainment under Section 34 was dismissed.

The Court allowed the appeal with no order as to costs.

Facts:

The appeal was lodged by Chhattisgarh State Industrial Development Corporation Ltd. and M/s. Raipur Construction Pvt. Ltd. against the judgment and order of the High Court of Chhattisgarh, which had quashed the contract awarded to M/s. Raipur Construction Pvt. Ltd. by CSIDC for the upgradation of infrastructure in Sirgitti.

The respondent, Amar Infrastructure Ltd., contested the contract's validity on the grounds of the disqualification of the L-2 bidder, M/s. Arcons Infrastructure Pvt. Ltd., alleging that its financial bid had been unlawfully opened.

Issues:

Whether there was any merit in the respondent's petition challenging the contract awarded to M/s. Raipur Construction Pvt. Ltd.?

Whether the disqualification of the L-2 bidder, M/s. Arcons Infrastructure Pvt. Ltd., was legally justified?

Held:

Found that the respondent, Amar Infrastructure Ltd., itself was disqualified and hadn't challenged the qualification of the successful bidder.

Observed that the dispute lacked any element of public interest and was essentially between rival tenderers.

Noted that Amar Infrastructure Ltd. sought disqualification of the L-2 bidder to secure a re-tendering process, solely in its business interest.

Concluded that there was no merit in the respondent's petition in the High Court and set aside the judgment, order, and directions passed by the High Court, thereby allowing the appeal.

Facts:

The case pertains to a dispute over a Will dated September 27, 1968, executed by a husband and wife (testator and testatrix) in which they intended to devote their properties to charities. Subsequently, challenges arose regarding the character of the Will, the validity of alienations made by the survivor, and the creation of a trust.

Issues:

Whether the suit filed by the plaintiff was barred under Section 108 of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959.

Interpretation of the nature and content of the Will dated September 27, 1968, including its character as a joint and mutual Will.

Validity of alienations made by the survivor and the subsequent Will dated November 27, 1980.

Creation and administration of a trust as per the provisions of the original Will.

Held:

The Court held that the suit filed by the plaintiff was not barred under Section 108 of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959. The Act's bar pertained to suits or legal proceedings concerning the administration or management of a religious institution. Since the suit did not relate to such an institution, the bar under Section 108 was not applicable.

The Court determined that the Will dated September 27, 1968, was a joint and mutual Will, as both the testator and testatrix intended to devote their properties to charities. The Will explicitly outlined their intention and specified the charities and committee responsible for their execution. The survivor was granted absolute rights over the properties, including the right of disposition, with the obligation to fund charities from the income derived from the properties.

The Court found that alienations made by the survivor during her lifetime were fully covered by the provisions of the original Will. However, the subsequent Will dated November 27, 1980, bequeathing properties to defendant nos. 4 and 5, was held invalid as it was not proved to be executed by the survivor in a sound state of mind. Alienations made by defendant nos. 4 and 5 were declared null and void, and those properties were deemed part of the Trust property.

The Court observed that there was no evidence to suggest any inability of the testator and survivor to carry out the charity during their lifetime. However, upon the death of the survivor, the committee was obligated to carry out the charities as per the provisions of the Will, thereby establishing the trust. The judicial officer was directed to frame a scheme for the Trust expeditiously. All the appeals are decided accordingly.