{"id":297874,"date":"2023-07-28T09:00:38","date_gmt":"2023-07-28T03:30:38","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=297874"},"modified":"2023-07-27T18:36:21","modified_gmt":"2023-07-27T13:06:21","slug":"2023-scc-vol-6-part-3","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2023\/07\/28\/2023-scc-vol-6-part-3\/","title":{"rendered":"2023 SCC Vol. 6 Part 3"},"content":{"rendered":"
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Civil Procedure Code, 1908<\/a> — Or. 21 Rr. 84<\/a>, 85<\/a> and 90<\/a> — Auction-sale whether vitiated — Non-compliance with mandatory provisions of Or. 21 Rr. 84 & 85 — Effect of:<\/Span> Rejection of application to set aside auction sale was illegal as there was non-compliance of mandatory provisions of Or. 21 Rr. 84 and 85. [Gas Point Petroleum India Ltd.<\/i> v. Rajendra Marothi<\/i>, (2023) 6 SCC 391<\/a>]<\/p>\n<\/div>\n

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Income Tax Act, 1961<\/a> — Ss. 36(1)(v-a)<\/a>, 36(1)(iv)<\/a>, and 43-B<\/a> r\/w S. 2(24)(x)<\/a>:<\/Span> Law clarified relating to necessity of Deposit on or before the due date of employees’ contribution in terms of the EPF Act\/Scheme and ESI Act\/Regulations, etc., for claiming deduction. Scheme vis-à-vis deposit of employer’s contribution and that of employees’ contribution, distinguished between. [Checkmate Services (P) Ltd.<\/i> v. CIT<\/i>, (2023) 6 SCC 451<\/a>]<\/p>\n<\/div>\n

\n

Micro, Small and Medium Enterprises Development Act, 2006<\/a> — Ss. 15<\/a> to 23<\/a> and 24<\/a>:<\/Span> There will be primacy\/prevalence of provisions of Ch. V of the MSMED Act, 2006, over provisions of the A&C Act, 1996 in respect of MSMEs to which the MSMED Act, 2006 is applicable. Law clarified relating to applicability of Latin maxim leges posteriores priores contrarias abrogant i.e. the later laws shall abrogate earlier contrary laws and the maxim generalia specialibus non derogant i.e. general laws do not prevail over special laws. [Gujarat State Civil Supplies Corpn. Ltd.<\/i> v. Mahakali Foods (P) Ltd.<\/i>, (2023) 6 SCC 401<\/a>]<\/p>\n<\/div>\n

\n

Penal Code, 1860<\/a> — S. 302<\/a> — Murder trial — Circumstantial evidence:<\/Span> In this case, the High Court found one link in chain of circumstances to be missing and not proved. Thus, held, as per settled law on this issue, High Court ought to have set aside the conviction based on circumstantial evidence. Hence, conviction of appellant stands set aside. [Laxman Prasad<\/i> v. State of M.P.<\/i>, (2023) 6 SCC 399<\/a>]<\/p>\n<\/div>\n

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Rescission\/Repudiation of Insurance Claim\/Policy\/Breach of terms and conditions — Insurance cover for persons deployed for election related work:<\/Span> Legality of rejection of Insurance claim, when there is delay in lodging claim and conditions of MoU\/policy required the claim to be made immediately, discussed. [National Insurance Co. Ltd.<\/i> v. Chief Electoral Officer<\/i>, (2023) 6 SCC 441<\/a>]<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Civil Procedure Code, 1908 — Or. 21 Rr. 84, 85 and 90 — Auction-sale whether vitiated — Non-compliance with mandatory provisions of <\/p>\n","protected":false},"author":8808,"featured_media":297875,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[5,16],"tags":[58182,8331,34341,49294,13081,14261],"class_list":["post-297874","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casesreported","category-supremecourtcases","tag-2023-scc","tag-civil-procedure-code","tag-epf-act","tag-esi-act","tag-income-tax-act","tag-penal-code"],"yoast_head":"\n2023 SCC Vol. 6 Part 3 | SCC Times<\/title>\n<meta name=\"description\" content=\"Civil Procedure Code, 1908 \u2014 Or. 21 Rr. 84, 85 and 90 \u2014 Auction-sale whether vitiated \u2014 Non-compliance with mandatory provisions of Or. 21 Rr. 84 & 85\" \/>\n<meta name=\"robots\" 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Proviso thereto provides that any tax exemption granted as an incentive against investment shall not continue as a privilege if the said\u2026","rel":"","context":"In "Cases Reported"","block_context":{"text":"Cases Reported","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casesreported\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/01\/MicrosoftTeams-image-129.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":207189,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/12\/24\/2018-scc-vol-10-december-21-2018-part-4\/","url_meta":{"origin":297874,"position":4},"title":"2018 SCC Vol. 10 December 21, 2018 Part 4","author":"Bhumika Indulia","date":"December 24, 2018","format":false,"excerpt":"A Eulogy to Dr. Avtar Singh: A tribute to Dr. Avtar Singh (Author of popular books on civil and commercial law), who passed away on October 1, 2018. [Remembering Dr. Avtar Singh by Professor B.B. 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