Facts:

The case involves the interpretation of interim and final orders passed in previous cases, particularly Buxa Dooars Tea Company Ltd. and Goodricke Group Ltd.

Issues:

The validity and effect of the 1989 Amendment Act on previous judgments, the interpretation of interim orders, and the calculation of interest on the refunded amount.

Held:

The court held that the 1989 Amendment Act retrospectively changed the basis of levying rural employment cess and education cess, thereby invalidating the previous judgment in Buxa Dooars Tea Company Ltd.'s case (Para 14).

Interest payment is to be calculated from the dates of assessment, as per the final judgment in Goodricke Group Ltd.'s case (Para 19).

The appeal is disposed of, affirming the refund of cess with interest but recalculating the interest payment based on assessment dates (Para 21).

Facts:

The government issued two notifications for the acquisition of land. The first notification was for the development of Missing Link-II road, while the second was for a residential urban estate. The appellants challenged the notifications, alleging that the acquired land was also intended for commercial purposes, which was not disclosed.

Issues:

Whether the notifications for land acquisition were valid.

Whether the realignment of the road was done lawfully.

Whether the acquisition of surplus land for commercial purposes was justified.

Held:

The court found that the purpose stated in the notification was for the development of Missing Link-II road. However, the lack of specific mention of commercial use deprived landowners of the opportunity to file objections, violating procedural rights.

The realignment of the road was deemed lawful, as due deliberations were undertaken, and the realignment was necessary to avoid heavily constructed areas.

The acquisition of surplus land beyond what was required for Missing Link-II for commercial development was not in the public interest and violated principles of natural justice.

The court encouraged the appellants to make representations to the government regarding suitable alternatives for land acquisition.

Decision: The court partly allowed the appeals, setting aside the notifications that acquired surplus land beyond what was needed for Missing Link-II. The appellants were granted liberty to engage with the government regarding alternative land acquisition.

Facts:

The plaintiff, a promoter of a limited company engaged in manufacturing, entered into a "Buy Back Agreement" with the defendant, Haryana Financial Corporation, for financial assistance.

The defendant invested a sum of Rs. 30 Lacs in the plaintiff's company but later issued a notice for recovery of Rs. 18.03 Lacs as arrears of land revenue due to the plaintiff's alleged failure to comply with the terms of the agreement.

The plaintiff filed a suit challenging the validity of the agreement and the recovery notice.

The trial court, the Additional District Judge, and the High Court dismissed the suit on the grounds that it was barred by Section 3(4) of the Haryana Public Moneys (Recovery of Dues) Act, 1979.

Issues:

Whether the suit challenging the recovery notice and agreement is maintainable in the Civil Court despite being barred by the provisions of the Haryana Public Moneys (Recovery of Dues) Act, 1979.

Held:

The court held that the suit was barred by law under Section 3(4) of the Act. The plaintiff's appeal based on a precedent (Unique Butyle case) was deemed inapplicable as the provisions of the Haryana Act were different from those in the cited case. The court upheld the decisions of the lower courts to dismiss the plaintiff's suit, clarifying that since it was held that the Civil Court had no jurisdiction to entertain the suit, it did not examine the legality and correctness of the demand on its merits.

Facts:

Punra Devi, an Anganwari Helper (AWH) at Anganwari Centre, Chori, sought promotion to the position of Anganwari Worker (AWW) at Anganwari Centre, Hardeeppur. The High Court of Himachal Pradesh allowed her petition for this promotion, which was appealed by the State of Himachal Pradesh and others.

Issues:

Whether an AWH from one Anganwari Centre can seek promotion or appointment to the position of AWW in another Anganwari Centre.

Held:

The High Court erred in unnecessarily interpreting the guidelines to make them applicable for the promotion or appointment of an AWH from one Anganwari Centre to another. The communication dated 10.5.2012 does not reflect that honorarium is required to be added in the income of AWH of that centre for her appointment as AWW in the same centre.

The High Court erred in directing the Appellants to consider Punra Devi's case for promotion from one Anganwari Centre to another. The area of one Anganwari Centre is not the feeder area of another, rendering Punra Devi's promotion request impermissible.

The appeals are allowed, and the orders of the High Court are set aside.

Facts:

The property in question, Plot No. N-73, Panchsheel Cooperative House Building Society Ltd., New Delhi, was initially a leasehold property under the Delhi Development Authority (DDA).

Jan Talwar, the owner, failed to execute a sale deed despite receiving the full sale consideration, leading to a suit for specific performance filed by Gaurav Kukreja and his father against Jan Talwar and Raymen Kukreja.

Issues:

Whether the decree for specific performance conferred the right upon Gaurav Kukreja to claim conversion of the property from leasehold to freehold.

Whether Gaurav Kukreja satisfied the requirements of the conversion scheme under Clause 13.

Held:

The suit for specific performance filed by Gaurav Kukreja and his father was deemed collusive, as they used it to avoid stamp duty and registration charges, and thus, did not confer any right upon Gaurav Kukreja to claim conversion.

Under Clause 13 of the Conversion Scheme, conversion could only be sought by a person holding power of attorney from the lessee/sub-lessee/allottee, which Gaurav Kukreja did not meet.

The High Court's order was set aside, and the appeal was allowed. Gaurav Kukreja was directed to pursue the matter with DDA in accordance with the law, and DDA was directed to return the deposited money with 10% interest.

Facts:

The case involved an appeal regarding the constitutional validity and interpretation of Section 143(1A) of the Income Tax Act, 1961.

Issues:

The constitutionality of the retrospective amendment to Section 143(1A) and the interpretation of the provision regarding the levy of additional tax.

Held:

The Supreme Court upheld the retrospective clarificatory amendment to Section 143(1A) and affirmed its constitutional validity. The court emphasized that the objective of Section 143(1A) is to prevent tax evasion and deter those who attempt to evade tax properly payable by them. The provision allows for the imposition of a 20% additional tax on the difference between the declared income and the assessed income. However, Section 143(1A) can only be invoked when it is found, based on facts, that the lesser amount stated in the return filed by the assessee is a result of an attempt to evade tax lawfully payable. The burden of proof lies with the revenue authorities to establish through facts and circumstances that such an attempt has been made by the assessee. The term "income" in Section 143(1A) is interpreted broadly to include losses as well.

Decision: The court allowed the appeals and affirmed the constitutional validity of Section 143(1A) of the Income Tax Act, 1961, as amended in 1993.

Facts:

The land in question was initially acquired by the State Government for an industrial area in 1946.

The plaintiffs claimed ownership based on oral patta granted by the former zamindar to their ancestor.

The defendant, the State of Madhya Pradesh, challenged this claim, arguing that the plaintiffs were declared encroachers by the Tehsildar in 1978.

The trial court initially dismissed the plaintiffs' suit, but the first appellate court remanded the case for amendments to the plaint. Despite this, the suit was again dismissed by the trial court, and the first appellate court upheld this decision.

The plaintiffs then filed a second appeal before the High Court, which ruled in their favor, shifting the burden of proof onto the defendant.

Issues:

Whether the High Court erred in shifting the burden of proof onto the defendant.

Whether the plaintiffs provided sufficient evidence to establish adverse possession or ownership rights.

Held:

The High Court erred in shifting the burden of proof onto the defendant. The court observed that the settled principle of law dictates that the plaintiff must prove their case. The High Court's placement of the burden of proof on the defendant was deemed erroneous.

The plaintiffs failed to provide sufficient evidence to establish adverse possession or ownership rights. The court found that the plaintiffs did not prove the requisites of adverse possession as pleaded in the amended plaint. Additionally, the court noted that the plaintiffs did not adequately disclose when adverse possession started and when it was perfected.

Based on the above considerations, the Supreme Court allowed the appeal, setting aside the judgment of the High Court. The court restored the judgment of the first appellate court, affirming the decision of the trial court in favor of the defendant, the State of Madhya Pradesh.

Facts:

The appellants filed a complaint before the National Consumer Disputes Redressal Commission alleging medical negligence in the treatment of the first appellant's husband. Respondent Nos. 1 and 2 responded to the complaint, and the appellants filed a rejoinder. Respondent Nos. 3 and 4, however, responded at a later stage, and the appellants were given several opportunities to file a rejoinder to their reply.

Issues:

The main issue pertains to the procedural irregularities in the handling of the complaint by the National Commission, specifically regarding the closure of the right to file a rejoinder and the subsequent dismissal of the complaint for want of evidence.

Held:

The Supreme Court set aside the orders of the National Commission and restored the complaint to its original number. The appellants were given two weeks to file their affidavit in evidence. Failure to do so would result in forfeiting the opportunity. Additionally, the appellants were required to appear before the National Commission on a specified date, with dismissal of the complaint as a consequence of non-appearance.

Facts:

The appellant, Manmeet Singh, appealed against his conviction under Section 396 IPC for dacoity and murder. The incident involved the killing of Mohinder Singh, a cashier, during a robbery of money collected from a bank. The prosecution's case relied on eyewitness testimony, primarily PW1, PW3, and PW4. However, their accounts were contradictory, and their identification of the appellant was inconsistent. The prosecution failed to establish the guilt of the other accused individuals, who were acquitted due to lack of evidence.

Issues:

Whether the appellant's conviction under Section 396 IPC could be sustained, given the failure to prove the involvement of five or more individuals in the commission of the offense.

Held:

The court held that the prosecution failed to establish the presence and participation of five or more persons, which is essential for an offense under Section 396 IPC. Since there was no specific charge under Section 302 IPC against the appellant, his conviction for dacoity with murder could not be upheld. Therefore, the court allowed the appellant's appeal, set aside his conviction, and ordered his immediate release.