2023 SCC Vol. 10 Part 1

Corporate Laws — Company Law — Winding up and Liquidation — Overriding preferential payments: Dues towards customs duty i.e. government dues falling under S. 530 of the Companies Act, 1956 does not have primacy, over dues of secured creditor i.e. dues falling under S. 529-A of the Companies Act, 1956. S. 142-A of the Customs Act, 1962, does not alter this position. [IDBI v. CCE & Customs, (2023) 10 SCC 107]

Hindu Marriage Act, 1955 — S. 16 — Child born from void or voidable marriage conferred legitimacy under S. 16(1) or S. 16(2) HMA — Property that such child may inherit: Such a child, held, will have rights to or in absolute and exclusive property of parents, but not in property of any other person. Property of the parents in which such child would have rights, held, includes share of parents in coparcenary property, though such child is not a coparcener in their own right. [Revanasiddappa v. Mallikarjun, (2023) 10 SCC 1]

Income Tax — Double Taxation/Double Taxation Relief — India-Oman Double Taxation Avoidance Agreement — Arts. 7, 11 and 25 — Company Income Tax Law of 1981 (of Oman) — Art. 8(bis): Tax in India on dividend income received by the assessee from its joint venture in Oman is not leviable, even when such income stands exempted from payment of tax in Oman as incentive. [CIT v. Krishak Bharti Coop. Ltd., (2023) 10 SCC 99]

Insolvency and Bankruptcy Code, 2016 — Ss. 52 and 53 r/w S. 238 — Recoverability of Electricity dues, under the liquidation proceedings/mechanism under IBC: S. 238 IBC overrides the provisions of the Electricity Act, 2003 despite the latter containing two specific provisions which open with non obstante clauses i.e. Ss. 173 and 174. [Paschimanchal Vidyut Vitran Nigam Ltd. v. Raman Ispat (P) Ltd., (2023) 10 SCC 60]

Negotiable Instruments Act, 1881 — S. 139: Mandate regarding presumption under S. 139, and right of accused to rebut it, explained. [Rajesh Jain v. Ajay Singh, (2023) 10 SCC 148]

Penal Code, 1860 — S. 302 r/w S. 149 — Murder by forming unlawful assembly: To determine whether appellants whether shared common object to murder with the other accused, absence of motive and overt act of appellants is relevant. [Naresh v. State of Haryana, (2023) 10 SCC 134]

Service Law — Judiciary — Recruitment process — Recruitment to higher judicial service in State of Haryana — Notified vacancies — Non-filling up — Justiciability: Though employer/State has discretion not to fill up all notified vacancies, but such discretion must not be exercised arbitrarily and must be bona fide supported by reason. [Sudesh Kumar Goyal v. State of Haryana, (2023) 10 SCC 54]

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