Civil Procedure Code, 1908 — S. 75(c), Or. 26 Rr. 10-A, 9 and 10: Direction of trial court to Director of Archaeological Survey of India (ASI) under Or. 26 R. 10-A to undertake a scientific survey of premises in question (Gyanvapi Mosque in Varanasi) for purpose of ascertaining nature of construction and age of structure, held, cannot prima facie be construed to be without jurisdiction [Anjuman Intezamia Masajid (Gyanvapi Mosque Committee) v. Rakhi Singh, (2024) 3 SCC 336]
Constitution of India — Art. 22(5) — Preventive detention: Principles summarised regarding twin obligations of detaining authorities under Art. 22(5), re communication of grounds to detenue and detenu’s right of representation thereagainst [Sarfaraz Alam v. Union of India, (2024) 3 SCC 347]
Environment Law — Forests, Wildlife and Zoos — Demarcation/Determination/Identification of Forest Land: Principles for determination/identification of Forest Land, explained. There can be no uniform criteria for identification and demarcation of private forests across the country. Existing criteria for identification of private forests in State of Goa, held, adequate and valid, hence cannot be permitted to be modified, [T.N. Godavarman Thirumulpad v. Union of India, (2024) 3 SCC 438]
Income Tax Act, 1961 — S. 69-A — Tax on carriage contractor/carrier for undelivered/short delivered portion of deliverable goods — Leviability of: Leviability of tax on carriage contractor/carrier for undelivered/short delivered portion of deliverable goods and non-satisfaction of requisites for applicability of S. 69-A, IT Act, explained [D.N. Singh v. CIT, (2024) 3 SCC 378]
Penal Code, 1860 — S. 302 — Circumstantial evidence: In this case, as evidence give rise to doubts, improbabilities and inconsistencies and almost every link in the chain of circumstances was found doubtful, conviction was reversed [Pardeep Kumar v. State of Haryana, (2024) 3 SCC 324]
Penal Code, 1860 — S. 302 r/w S. 149 — Motive to murder arising out of family property dispute: Matters to be considered for determination of motive to murder arising out of family property dispute, explained, [Haalesh v. State of Karnataka, (2024) 3 SCC 475]
Service Tax — Concession/Exemption/Incentive/Rebate/Subsidy: Indian Institute of Technology, Patna and National Institute of Technology, Rourkela covered under definition of “governmental authority” in Cls. 2(s) and 12(c) and Mega Service Tax Exemption Notification [No. 25/2012, GSR No. 467(E) dt. 20-6-2012] as amended vide Clarification Noti. dt. 30-1-2014, inter alia granting service tax exemption to “governmental authority”, hence entitled for service tax exemption, CCE, [Customs & Service Tax v. Shapoorji Pallonji & Co. (P) Ltd., (2024) 3 SCC 358]
