Criminal Procedure - Issuance of Summons - Mandatory Inquiry under Section 202 CrPC - Criminal Appeals against the High Court order rejecting the applications for quashing the summons issued without inquiry - Appellants residing outside the jurisdiction of the Magistrate issuing summons - Held: Inquiry or investigation under Section 202 CrPC is mandatory before issuing process against accused residing outside jurisdiction - Order of issuance of process upheld as the Magistrate conducted necessary examination of complainant and witnesses - Appeals dismissed. [Paras 1-16]

Mandatory Nature of Inquiry - Interpretation - Held - The word "shall" in Section 202 CrPC, inserted by the 2005 Amendment, implies mandatory nature to prevent harassment through false complaints - Inquiry or investigation obligatory where accused reside outside jurisdiction - No specific mode required - Examination of complainant and witnesses under Section 200 CrPC sufficient. [Paras 12-14]

Decision - Dismissal of Appeals - Examination of Complainant and Witnesses Constitutes Inquiry - Magistrate's compliance with Section 202 CrPC validated issuance of summons - No error found in impugned order - Appeals lack merit and are dismissed. [Paras 15-16]

Criminal Law - Quashing of Criminal Proceedings - Appeal against High Court order quashing criminal proceedings against co-accused without hearing the appellant - Appellant, a co-accused, argued that his role was intricately connected with the respondent’s and thus the High Court should not have proceeded without his input - Held, High Court committed an error by quashing the complaint against the respondent without hearing the appellant - Principles of natural justice violated as appellant was not afforded an opportunity to be heard - Impugned judgment set aside and matter remitted to the High Court for fresh disposal after hearing all parties. [Paras 1-25]

Principles of Natural Justice - Right to be Heard - Analysis - Held, the High Court overstepped by making adverse findings against the appellant without giving him an opportunity to present his case - Essential to hear all implicated parties in interconnected criminal proceedings to ensure fair adjudication - High Court's failure to do so warranted setting aside the impugned order. [Para 15-18]

Decision - Quashing of High Court Order - The Supreme Court set aside the High Court's judgment and directed the High Court to hear the matter afresh after impleading the appellant as a respondent - High Court to dispose of the matter within six months from the date of receipt of the Supreme Court's judgment. [Para 19-21]

Tax Law - Applicability of Notification - Interpretation - Appeal against High Court judgment quashing the letter by the Assistant Commissioner of Commercial Taxes rejecting the Respondent's claim for reduced tax rates under a notification - Notification S.O. No. 25 issued by the Government of Jharkhand reduced tax on "types of glass and glass sheets" for inter-state sales - High Court held glassware manufactured by Respondent covered by the notification - Supreme Court holds that glassware, as a "form of glass," does not fall within the notification's term "types of glass" - High Court's judgment set aside - Notification construed strictly, in accordance with principles for interpreting tax exemption notifications - Respondent not entitled to benefit under notification. [Paras 1-29]

Tax Incentives - Interpretation of Exemption Notification - Held - The term "types of glass" does not include "forms of glass" - Exemptions must be strictly construed - Ambiguities resolved against the taxpayer - Beneficial interpretation only applied once eligibility under notification established. [Paras 19-26]

Decision - Appeal allowed - Judgment and order of the High Court set aside - Directions issued for recovery of tax without penalty for specified assessment years. [Paras 29-30]

Criminal Law – Conviction for Cruelty and Abetment of Suicide – Appeal against conviction under Sections 498A and 306 IPC – Appellant accused of dowry demands and subjecting wife to cruelty leading to her suicide – Trial Court convicted under Sections 498A and 306 IPC – High Court upheld conviction – Supreme Court examined evidence and found insufficient proof of dowry demands or wilful conduct amounting to cruelty – Conviction under Section 306 IPC questioned due to lack of evidence showing abetment of suicide – Held that prosecution failed to prove essential ingredients for Sections 498A and 306 IPC – Conviction and sentence set aside – Appeal allowed. [Paras 1-29]

Evidence and Burden of Proof – Analysis – Held – Court scrutinizes prosecution's evidence including witness testimonies and letters from deceased – Found that evidence does not establish dowry demands or treatment amounting to cruelty – Noted contradictions and misinterpretations in trial court and high court judgments – Highlighted misapplication of law concerning cruelty and abetment – Emphasized importance of substantial evidence to support serious allegations of abetment to suicide. [Paras 6-28]

Decision – Setting Aside Conviction – Supreme Court quashes conviction and sentence under Sections 498A and 306 IPC – Observes potential for accidental death due to epilepsy – Emphasizes burden of proof on prosecution to establish charges beyond reasonable doubt – Appeal allowed, appellant acquitted. [Para 29]

Criminal Law – Invocation of MCOCA – Appeal against Delhi High Court order upholding invocation of MCOCA in certain cases – High Court set aside MCOCA invocation in three cases on the same set of facts – Requirement of multiple charge-sheets and cognizance by a competent court within ten years not met on the dates of offence – Held, penal provisions of MCOCA cannot be invoked retrospectively based on events occurring post-offence – Appeal by accused allowed, appeals by CBI dismissed. [Paras 1-13]

Interpretation of MCOCA – Continuing Unlawful Activity – Analysis – Held – MCOCA requires more than one charge-sheet and court cognizance within ten years preceding the offence – Penal provisions must satisfy conditions on the date of the offence – Procedural requirements may be fulfilled later, but substantive ingredients must be present at the time of offence commission or detection. [Para 10-11]

Decision – Application of MCOCA against Mahipal Singh – Court finds no fulfilment of conditions at the time of offence commission – Appeals against invocation of MCOCA in E0008, E0009, and E0010 allowed – MCOCA invocation in E0007 upheld by the High Court quashed – Other submissions by counsel deemed unnecessary for the decision. [Para 13]

Constitutional Law - Fundamental Rights - Abolition of Untouchability - Manual Scavenging - Public Interest Litigation - Violation of Fundamental Rights - Articles 14, 17, 21, 23 of the Constitution- Manual Scavenging - Practice of manual scavenging and operation of dry latrines condemned as violative of Articles 14, 17, 21, and 23 of the Constitution. Held, manual scavenging is rooted in caste discrimination and untouchability, infringing on the dignity and equality of individuals. States and Union Territories directed to ensure complete eradication of manual scavenging and provide for rehabilitation of affected individuals under the Employment of Manual Scavengers and Construction of Dry Latrines (Prohibition) Act, 1993 and the Prohibition of Employment as Manual Scavengers and their Rehabilitation Act, 2013. [Paras 1-25]

Constitutional Mandate - Compliance - Directions to Union and State Governments - Immediate steps for enforcement and rehabilitation- Governmental Duty - Emphasized the obligation of the Union and State Governments to adhere to constitutional provisions and statutory mandates for abolishing manual scavenging and ensuring rehabilitation. Specific directions issued for comprehensive implementation and monitoring mechanisms, including the establishment of vigilance committees and the appointment of inspectors. [Para 14]

Rehabilitation - Measures to Ensure Dignified Livelihood - Compensation for Sewer Deaths- Rehabilitation - Detailed rehabilitation measures prescribed, including financial assistance, scholarships, alternative employment, housing, and skill training. Specific provisions made for compensation of Rs. 10 lakhs for sewer deaths and prohibition of hazardous cleaning practices. Rehabilitation to be conducted with a focus on justice and transformation. [Para 14]

Decision - Writ Petition Disposed - Directions Issued for Full Implementation- Writ petition disposed with directions for full implementation of the 2013 Act by all States and Union Territories. Emphasis placed on adherence to the constitutional mandate and statutory provisions, with directions for strict action against violators. Aggrieved individuals permitted to seek redressal through appropriate authorities and High Courts. [Para 15-16]

Electricity Law - Inspection and Penal Charges - Appeal against High Court Order - Inspection revealed tampering with the electricity meter by respondent - High Court quashed penal bill and disconnection notice citing principles of natural justice and absence of representative during inspection - Supreme Court held that inspection was conducted in presence of respondent's representative - Respondent failed to apply to Electrical Inspector for meter testing under Section 26(6) of Electricity Act, 1910 - High Court erred in applying Section 26(6) in cases of tampering involving fraud - High Court's order quashing penal bill and inspection report set aside. [Paras 1-16]

Tampering with Electricity Meter - Legal Provisions and Application - Held - In cases of tampering, Section 26(6) of Electricity Act, 1910 does not apply - Provisions under Orissa Electricity Regulatory Commission Distribution (Conditions of Supply) Code, 1998 apply for penal charges - Proper inspection and compliance with procedural requirements observed by appellant - High Court failed to consider statutory provisions correctly and erred in quashing penal charges and inspection report. [Paras 11-13, 15]

Decision - Restoration of Penal Charges and Inspection Report - Appeals allowed - Writ petitions by respondent dismissed - High Court's order set aside - Penal bill and disconnection notice by appellant reinstated - Directions for refund of delayed payment surcharge quashed. [Paras 16]

Contract Law - Frustration of Contract – Civil Appeal against High Court order directing refund of entire amount received by appellant from respondent due to non-performance of contract – Contract frustrated by impossibility arising from refusal of permission to transport iron ore fines through Bhadra Wildlife Sanctuary, now a Tiger Reserve – High Court held SAIL's retention of payment illegal and unconscionable – Supreme Court upheld High Court’s decision, confirming contract was unenforceable due to prohibition under Section 38(v) of Wildlife (Protection) Act, 1972 - Appeal dismissed. [Paras 1-9]

Contract Law - Performance and Waiver – Analysis – Supreme Court agrees with High Court’s findings that the contract's performance was rendered impossible by statutory prohibition – Notes no waiver of delivery conditions by appellant that could affect the contract’s enforceability. [Para 8]

Decision – Dismissal of Appeal – Supreme Court affirms High Court’s ruling for refund of amounts received by appellant from respondent – Contract declared unlawful and unenforceable due to statutory prohibition, upholding frustration of contract doctrine. [Paras 9]

Consumer Protection - Deficiency in Service - Civil Appeal against orders of National, State, and District Consumer Forums - Haryana State Agricultural Marketing Board's failure to develop Adampur Mandi Area with necessary amenities after allotment of plots - Respondents' inability to conduct grain business due to lack of infrastructure - Held that Board's inaction amounted to deficiency in service - Directions to develop the area and provide interest relief to respondents upheld - Appeal dismissed. [Paras 1-9]

Role of Statutory Authorities - Consumer Rights - Analysis - Held - Statutory boards and development authorities have obligations to provide promised amenities - Failure to do so constitutes deficiency in service under consumer protection laws - Concurrent findings of facts by lower forums respected by Supreme Court - Doctrine of legitimate expectations applicable. [Paras 6-8]

Decision - Dismissal of Appeal by Haryana State Agricultural Marketing Board - Upheld orders of Consumer Forums granting relief to respondents - Board directed to provide necessary facilities and refund interest for non-provision of amenities - No costs awarded. [Para 9]