Company Law – Preferential Payments – Interpretation of Sections 529A and 530 of the Companies Act, 1956 – Application of Customs Act to government dues – Examination of conflict between Companies Act and Customs Act – Priority of government dues vis-à-vis other creditors – Determination of whether customs dues constitute preferential payments – Analysis of relevant statutory provisions and precedents – Resolution of legal issues arising from conflicting laws – Consideration of principles governing preferential payments. [Paras 1-10]

Statutory Interpretation – Meaning of "due and payable" – Interaction between Customs Act and Companies Act – Analysis of statutory language – Examination of relevant provisions of both Acts – Discussion of case law and principles of interpretation – Determination of the timing and nature of customs dues – Examination of creation of first charge on government dues under Customs Act – Interaction of Section 142A of the Customs Act with Section 529A of the Companies Act – Resolution of conflict between the two statutes. [Paras 11-26]

Company Liquidation – Application of Section 178 of the Income Tax Act, 1961 – Protection of tax dues during company liquidation – Interpretation of relevant provision – Exclusion of specified amount from distribution pool – Comparison with provisions of Companies Act – Examination of case law on similar provisions – Effect of Section 178 on priority of payments. [Paras 27-28]

Appeal allowed – Impugned judgment set aside – Company Application allowed – Sale proceeds to be distributed in accordance with Sections 529A and 530 of the Companies Act – Customs Act's Section 142A not applicable to overriding preferential creditors – No costs awarded. [Para 28]

Criminal Appeal – Acquittal in Sessions Trials – Appeal against the judgment and order of acquittal – Allegations of political influence, witness tampering, and abduction – Detailed examination of events leading to the trial and subsequent proceedings – Grave concerns regarding fair trial and witness protection raised – Consideration of statements by key witness Lalmuni Devi – Critique of investigation and supervisory role of police authorities – Observations on conduct of trial judge – Impact of abductions on trial process – Legal implications of abduction and intimidation on witness statements – Accused acquitted by Trial Court – High Court’s decision under challenge – Appeal filed before Supreme Court. [Paras 1-24]

Witness Statements – Inconsistent Statements of Prosecution Witnesses – Cross-examination of witnesses and inconsistencies in their statements – Efforts to protect accused by changing statements – Witness PW-1, PW-2, PW-4, PW-5, PW-6, and PW-7 declared hostile – Contradictions in their statements – Failure of Police to record statements properly – Affidavits filed by witnesses reiterating their earlier statements. [Para 41-45]

Medical Evidence – Examination and Post-mortem reports – Witnesses PW-10 and PW-11 – Medical conditions of the injured – Referral to better treatment – Lack of proper recording of statements by Police – Unconscious state of the injured – Contradiction with original statements and strengthening defense's case. [Para 47-48]

Tainted Trial and Compromised Proceedings – Multiple procedural lapses and malice – Failure to adhere to evidentiary standards and fair trial principles – Insufficient and unreliable evidence – Judgments marred by inconsistencies and irregularities – Convictions cannot be sustained based on compromised proceedings – Need for de novo trial to ensure justice is served. [Para 67]

Dying Declaration - FIR as a Dying Declaration - Deceased's Bayan Tahriri (FIR) treated as a dying declaration - Legal relevance and admissibility of dying declaration discussed - Importance of dying declaration as an exception to the rule against hearsay evidence - Admissibility of dying declaration under Section 32(1) of the Evidence Act - Discussion on the weight to be given to a dying declaration in forming the basis of conviction. [Para 95]

Inaccurate High Court Conclusion - High Court's erroneous conclusion regarding CW-1's testimony - Failure of the High Court to assess the sensitivity and merits of the case - Appellants' argument against the High Court's conclusion on the tutored nature of CW-1's statement and lack of corroboration - Importance of considering all aspects in a fair and comprehensive manner. [Para 99]

Admissibility of Dying Declaration – Conversion of Fard Bayan into FIR – Court's determination of admissibility – Reliability and legal validity of dying declaration – Conversion of initial statement into FIR – Acceptance of Fard Bayan as a dying declaration in line with legal principles. [Para 114(a)]

Tainted Investigation and Abuse of Power – Highhandedness of accused MP – Examination of investigation quality – Implication of political power – Allegations of abuse of power by accused-Respondent no.2 – Appraisal of investigative conduct and its influence on the case. [Para 114(b)]

Evaluation of Witness Testimony – Reliability of hostile witnesses – Assessing identity of assailants – Adverse inference against accused – Corroboration of date, time, and place of incident – Examination of post-mortem reports – Conclusions drawn from witness testimonies. [Para 114(c-d)]

Subsequent Conduct of Accused – Inference from subsequent behavior – Adverse inference drawn from accused's conduct – Relevance of Section 8 of the Evidence Act – Implication of accused's actions on guilt – Examination of post-incident conduct. [Para 114(e)]

Role of Major Stakeholders – Failures of Investigating Officer, Public Prosecutor, and Judiciary – Critique of major stakeholders in criminal justice system – Judicial remarks on roles of police, prosecutors, and courts – Highlighting inadequacies and responsibilities for ensuring justice. [Para 107-113]

Conviction upheld for accused-respondent no.2 – Others acquitted due to lack of evidence – Failure of state machinery, judicial insensitivity, and biased conduct highlighted – Accused-respondent no.2 to be taken into custody for sentencing – Further hearing scheduled for determination of sentence. [Para 115, 116, 117]

Criminal Appeal – Conviction under Sections 302 and 201 of the IPC – Appellant convicted and sentenced to life imprisonment – Impugned judgment of the High Court challenged – Prosecution based on extra-judicial confession, recovery of dead body, and weapon – Appeal allowed, and appellant acquitted due to lack of legal evidence and reasonable doubt on the prosecution's case. [Para 1]

Extra-judicial Confession – Weakness of extra-judicial confession as evidence – Criteria for accepting an extra-judicial confession – Voluntariness, truthfulness, and absence of inducement – Lack of faith and familiarity between appellant and the person to whom confession was made – Appellant's confession made more than two months after the incident – Suspicion on genuineness of the confession. [Para 6-10]

Recovery of Dead Body and Weapon – Circumstances surrounding the recovery of the dead body and the alleged weapon – Accessibility of the burial site to others, doubts on the accuracy of the recovery locations – Inconsistent testimony of witnesses – Failure to establish a credible link between the appellant and the recovery of the evidence. [Para 11-14]

Last Seen Theory – Inadequate evidence to establish the last seen together theory – Hostile witnesses and lack of corroboration – Prosecution's failure to prove this crucial element of the case. [Para 15]

Reasonable Doubt – Legal principle of proving guilt beyond a reasonable doubt – Serious doubts raised on the authenticity of the prosecution's case – Lack of legal evidence to convict the appellant – Acquittal granted due to failure of prosecution to establish guilt beyond a reasonable doubt. [Para 16]

Decision – Appeal allowed, judgments of lower courts set aside – Appellant acquitted of the charges – Bail bonds of the appellant cancelled. [Para 17-18]

Civil Suit - Property Dispute - Sale Deed and Reconveyance Agreement - Question of whether the transaction constituted an absolute sale or a mortgage - Appellant challenging the judgment and decree of the trial Court - High Court dismissing the appeal - Core issue pertains to the nature of the transaction - Sale Deed executed by the appellant's father followed by a Reconveyance Agreement on the same day - Whether the transaction was a mortgage or an absolute sale - Interpretation of Section 58(c) of the Transfer of Property Act, 1882 - Court's duty to consider the language of the documents, the intention of the parties, and the overall circumstances. [Para 14-32]

Interpretation of Documents - Distinction between mortgage by conditional sale and sale with condition of repurchase - Consideration of the terms "mortgage", "mortgagor", "mortgagee" under Section 58 of the Transfer of Property Act, 1882 - Requirement for condition to be embodied in the document to be treated as a mortgage - Analysis of precedents and legal principles governing such transactions - Reading the contents of Sale Deed and Reconveyance Agreement - Examination of intention of the parties and overall circumstances. [Para 23-32]

Legal Precedents - Reference to relevant case law - Bishwanath Prasad Singh's case and Umabai v. Nilkanth Dhondiba Chavan's case - Previous judgments discussing the interpretation of Section 58(c) of the Transfer of Property Act, 1882 - Importance of considering the entirety of the documents and parties' intentions in determining the nature of the transaction. [Para 25-31]

Appeal dismissed - No order as to costs - Sale Deed and Reconveyance Agreement do not establish a mortgage but indicate an absolute sale followed by a right to repurchase - Intention of the parties and the terms of the documents considered in reaching this conclusion. [Para 32]

High Court's decision to dismiss the appellant's appeal upheld - No error in the interpretation of the Sale Deed and the Reconveyance Agreement - The nature of the transaction is determined to be an absolute sale with a subsequent right to repurchase.

Civil Appeal – Entitlement to pensionary benefits – Appellants aggrieved by High Court's dismissal of their appeal – Validity of marriage between deceased Subedar Bhave and appellant No. 1 challenged – Decree of divorce between deceased and his first wife – Long cohabitation of appellant No. 1 and deceased – Presumption of marriage and legal validity invoked – Burden of proof on party challenging the relationship – Court's duty to weigh evidence – Appellant No. 1 declared entitled to pensionary benefits – Appellants No. 2 and 3 entitled to benefits until the age of 25.

Marriage Validity – Presumption of marriage when a man and woman cohabit continuously – Rebuttable presumption – Heavy burden on party challenging marriage – Court's reliance on precedents to establish the legal principle – Long cohabitation and recognition by society and authorities as husband and wife strengthens the presumption of marriage. [Para 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21]

Marriage and Cohabitation – Importance of continuous cohabitation to establish the presumption of a valid marriage – Law's recognition of the sanctity of long-term relationships – Analysis of precedents highlighting the significance of cohabitation. [Para 9, 10, 11, 12, 14, 15, 16, 18, 19, 20]

Burden of Proof – Party challenging the validity of a marriage bears the burden of proof – Examination of evidence and circumstances to determine the legitimacy of the marriage – Court's emphasis on assessing the strength of the presumption and countervailing evidence. [Para 12, 13, 14, 15, 16]

Pension Regulations – Eligibility for family pension under Army Pension Regulations – Interpretation of Regulation 219 – Requirements for entitlement to family pension – Widow's eligibility – Applicability of regulations to the case at hand. [Para 7, 22]

Judgment Reversal – High Court's dismissal of appeal set aside – Restoration of the judgment and decree of the trial court – Declaration of appellant No. 1's entitlement to pensionary benefits – Appellants No. 2 and 3's entitlement until age 25 – Costs to be borne by the parties – Pending applications disposed of. [Para 22, 23]

Legal Principles – Application of legal principles relating to marriage, cohabitation, and presumption – Judicial interpretation of Evidence Act provisions – Precedents guiding the court's decision – Importance of recognizing long-term relationships for legal purposes. [Para 8, 9, 10, 11, 12, 14, 15, 16, 17, 18, 19, 20, 21]

Criminal Appeal – Conviction and Sentencing – Accused challenging conviction under IPC sections 302, 120B, 34 and 307 – Dispute over possession of land resulting in a violent incident – Two deceased individuals – Three injured eye-witnesses – Discrepancies in testimonies regarding the locations of the attacks – High Court acquitting some accused but convicting the appellants – Accused appealing against the conviction – Appellants’ argument regarding reliance on testimonies of injured eye-witnesses – Applicability of “Falsus in uno, falsus in omnibus” principle discussed and rejected – Appellants’ appeal dismissed, and bail bonds, if any, cancelled. [Para 1-8]

Criminal Appeal – Grant of Bail – Appellant’s appeal challenging the bail condition imposed by the High Court – Appellant, a foreign citizen, had been under incarceration for around nine years and three months – High Court’s condition required a certificate of assurance from the High Commission of Nigeria – Appellant’s counsel argued that this condition was causing prejudice as the High Commission was unlikely to grant the certificate – Appellant’s roots in Indian society emphasized – Consideration of bail conditions and principles of dignity and liberty discussed – Precedents highlighting the right to speedy trial and challenges of prolonged incarceration – Supreme Court allowed the appeal, directing appellant’s release on bail subject to all conditions except the condition requiring the certificate from the High Commission. [Para 2-11]

Civil Appeal – Employees Provident Fund 

Appeal against the judgment of the High Court of Punjab and Haryana – Appellant, the Assistant Provident Fund Commissioner, sought to challenge the stand taken by the respondent regarding the calculation of provident fund contributions based on the 'basic wage' – Appeal dismissed for lack of merit. [Para 1, 2, 6]

Statutory Interpretation – Definition of 'Basic Wage' 

Appellant urged the Court to consider the definition of 'minimum rate of wages' under Section 4 of the Minimum Wages Act, 1948, to interpret 'basic wage' under the EPF Act – Court held that no such interpretation was warranted as the EPF Act itself provides a definition for 'basic wage' under Section 2b. [Para 3, 4]

Precedent – Previous Decisions Not Contested 

Court observed that a similar issue was considered in a previous order dated 23rd May, 2002, passed under Section 7A of the EPF Act – Said order was not appealed by the appellant, indicating acceptance of the principle involved. [Para 5]

Decision – Dismissal of Appeal 

Court found no merit in the appeal and dismissed it without awarding costs. [Para 6]

Civil Appeals - Land Acquisition - Enhancement of Compensation - Appellants challenged the common judgment and order of the High Court of Punjab and Haryana - The High Court enhanced the market value of acquired land and granted statutory benefits - The appellants contested the enhancement of compensation based on market value and deductions - The appellants' contentions primarily focused on the valuation of the land, applicability of development charges, and consideration of sale instances. [Para 1]

Market Value Determination - Factors influencing market value determination - Guiding principles for assessing the market value of land at the date of the publication of the notification under Section 4(1) of the Land Acquisition Act - Process of predicting a price a willing vendor would offer to a willing purchaser - Consideration of existing condition, location, user, proximity to residential, commercial, or industrial areas, size, and nature of the acquired land. [Para 8]

Deductions for Development Charges - Assessment of deductions for development charges - Importance of analyzing the nature of land, area under acquisition, whether the land is developed or not, purpose of acquisition, and other relevant factors - Variation in the percentage of deduction based on the specific characteristics of the land - Principles established through various judicial precedents. [Para 11]

Applicability of Sale Instances - Consideration of sale instances as evidence for determining market value - Relevance of sale instances executed in close proximity to the date of acquisition - Preference for sale instances of lands situated in the nearby area - The need for suitable deductions in the value of lands to account for development charges. [Para 10]

Extraordinary Jurisdiction of the Supreme Court - Article 136 of the Constitution of India - Exercise of extraordinary jurisdiction under Article 136 - Necessity for exceptional circumstances and careful consideration - Extraordinary jurisdiction to be exercised with great care and caution. [Para 7]

Decision - The appeals challenging the enhancement of compensation and deductions for development charges are dismissed - The High Court's assessment of market value and deductions based on the established legal principles is upheld - Appellants' contentions regarding valuation and deductions not found to be meritorious. [Para 16]