2023 scc vol. 4 part 2

CCS (Pension) Rules, 1972 — R. 54(14)(b) — Family pension: Although Hindu Adoptions and Maintenance Act entitles widow of a government servant to adopt a son/daughter, but rights and entitlements of such adopted son/daughter as available under Hindu Law against his/her adoptive family, would not be available as against deceased government servant, under the 1972 Rules. [Ram Shridhar Chimurkar v. Union of India, (2023) 4 SCC 312]

Companies Act, 1956 — S. 111-A — [Corresponding to S. 59 of the Companies Act, 2013] — Rectificatory jurisdiction — Nature and scope: The provisions re the exercise of rectificatory powers of a Board/Company Court under S. 38 of the Companies Act, 1913, then under S. 155 of the 1956 Act, followed by S. 111-A introduced by the 1996 Amendment to the 1956 Act, and finally, S. 59 of the 2013 Act, held, demonstrate that its essential ingredients have remained the same, and it is a summary power to carry out corrections or rectifications in the register of members. Held, the rectification must relate to and be confined to the facts that are evident and need no serious enquiry. Further, in a case of violation of the SEBI Regulations, CLB cannot exercise rectificatory jurisdiction unless and until SEBI, in the very first instance, decides if there has been a violation or not. [IFB Agro Industries Ltd. v. SICGIL India Ltd., (2023) 4 SCC 209]

Criminal Procedure Code, 1973 — Ss. 167(2), 437(5) and 439(2) r/w Ch. XXXIII — Default bail: Principles clarified relating to permissibility of cancellation of default bail on merits after submission of charge-sheet. [State v. T. Gangi Reddy, (2023) 4 SCC 253]

Income Tax Act, 1961 — Ss. 158-BFA(1), 158-BC and 158-BD r/w S. 132 — Block Assessment: Ch. XIV-B prescribes a special procedure for computation of income for the block period in search and seizure cases. S. 158-BD shall be applicable in case of any person other than a person with respect to whom search was made. Held, Ch. XIV-B is a complete code in itself providing for self contained machinery for assessment of undisclosed income for the block period. Therefore, in case of the person other than searched person the notice under S. 158-BD would be required/sufficient and in case of late filing of the return under S. 158-BC, interest will be leviable under S. 158-BFA. [K.L. Swamy v. CIT, (2023) 4 SCC 274]

Insurance — Payment of Claim or Repudiation of Claim/Termination/ Remedies/Relief — Causation/Assessment of Loss/Surveyors, Investigators and Loss Assessors: Repudiation of claim under fire and special perils policy, for not providing desired documents is not sustainable, when documents were for the purpose of assessment of claim and Surveyor’s report had already been made and accepted by Insurance Company. [Karnavati Veneers (P) Ltd. v. New India Assurance Co. Ltd., (2023) 4 SCC 247]

Protection of Children from Sexual Offences Act, 2012 — Ss. 19 and 21 — Object: Person on coming to know about commission of offence under POCSO Act, held, is obliged to promptly report the same to the specified authorities. Failure to do so must be regarded as a serious offence even though punishment prescribed under S. 21 is not severe. Supreme Court under parens patriae jurisdiction has duty to give directions for compliance with provisions of the POCSO Act. [State of Maharashtra v. Maroti, (2023) 4 SCC 298]

Specific Relief Act, 1963 — S. 16 — Suit for specific performance: Readiness and willingness, whether established, and interference by appellate court, whether warranted, determined. [Basavaraj v. Padmavathi, (2023) 4 SCC 239]

U.P. Trade Tax Act, 1948 (15 of 1948) — S. 4-A — Production of product: Principles clarified regarding when production of product can be considered as “diversification” and manufacturer when entitled to exemption on grounds of “expansion” or “modernisation”. [AMD Industries Ltd. v. CIT, (2023) 4 SCC 231]

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