Levy of Penalty - Taxation

Price Waterhouse Coopers vs. CIT, JT 2012 (10) SC 523

When there was no malafide intention or concealment, then the levy of the penalty is not justifiable in the eye of law. 

Seized Vehicles Not to be Kept in Police Station for a long time

Multani Hanifbhai Kalubhai v. State of Gujarat, (2013) 3 SCC 240

 

Buffalo calf is not a prohibited animal under Gujarat/Bombay Animal Preservation Act, and therefore vehicle could not have been seized. Whatever be the situation, it is of no use to keep the seized vehicle in the police station for a long period.

Only final decision is amenable to Judicial Review

(2013) 4 SCC 340, State of Orissa v. MESCO Steels Limited

 

Only final decision, not provisional or tentative decision is amendable to judicial review. Inter departmental communication which does not finally decide on the rights of the parties does not give rise to a cause of action.

Preliminary Enquiry & Cross Examination in Service Jurisprudence

(2013) 4 SCC 301, Nirmal J. Jhala v. State of Gujarat

 

Preliminary Enquiry

In Naryan Dattatraya Ramteerathakhar v. State of Maharashtra & Ors., AIR 1997 SC 2148, this Court dealt with the issue and held as under: "a preliminary inquiry has nothing to do with the enquiry conducted after issue of charge-sheet. The preliminary enquiry is only to find out whether disciplinary enquiry should be initiated against the delinquent. Once regular enquiry is held under the Rules, the preliminary enquiry loses its importance and, whether preliminary enquiry was held strictly in accordance with law or by observing principles of natural justice of nor, remains of no consequence. (Emphasis added)

In view of above, it is evident that the evidence recorded in preliminary inquiry cannot be used in regular inquiry as the delinquent is not associated with it, and opportunity to cross-examine the persons examined in such inquiry is not given. Using such evidence would be violative of the principles of natural justice.

"A prima facie case, does not mean a case proved to the hilt, but a case which can be said to be established, if the evidence which is led in support of the case were to be believed. While determining whether a prima facie case had been made out or not, the relevant consideration is whether on the evidence led, it was possible to arrive at the conclusion in question and not whether that was the only conclusion which could be arrived at on that evidence".

Cross Examination

In Ayaaubkhan Noorkhan Pathan v. State of Maharashtra & Ors., AIR 2013 SC 58, this Court while placing reliance upon a large number of earlier judgments held that cross-examination is an integral part of the principles of natural justice, and a statement recorded behind back of a person wherein the delinquent had no opportunity to cross- examine such persons, the same cannot be relied upon.

 

 

 

Duty of High Courts to protect subordinate judiciary

(2013) 4 SCC 301, Nirmal J. Jhala v. State of Gujarat

 

A subordinate judicial officer works mostly in a charged atmosphere. He is under a psychological pressure - contestants and lawyers breathing down his neck. If the fact that he renders a decision which is resented by a litigant or his lawyer were to expose him to such risk, it will sound the death knell of the institution. "Judge bashing" has become a favourite pastime of some people. There is growing tendency of maligning the reputation of judicial officers by disgruntled elements who fail to secure an order which they desire. For functioning of democracy, an independent judiciary, to dispense justice without fear and favour is paramount. Judiciary should not be reduced to the position of flies in the hands of wanton boys.

 

 

Power of Magistrate to issue summons to persons named in FIR but not in charge sheet

(2013) 4 SCC 275, Dhrup Singh v. State of Bihar, following (2010) 9 SCC 479

 

Even if the investigating authority is of the view that no case has been made out against an accused, the magistrate can apply his mind independently to the materials contained in the police report and take cognizance.

Land Acquisition - Release of Land of some of the Affected persons entitles others to same treatment

(2013) 4 SCC 210, Usha Stud and Agricultural Farms Private Limited

 

Once the State Government took a conscious decision to release the lands of [an affected persons and four others], albeit by executing agreements with them, there could be no justification whatsoever for not according similar treatment to the appellants.