24 to 31 March

No major updates.

23 March 2024

Supreme Court Allows Corporate Entities to File Consumer Complaints Under Consumer Protection Act 1986

The Supreme Court held that under the Consumer Protection Act of 1986, a corporate entity can be treated as a ‘person’ for filing a consumer complaint claiming insurance amount. The court observed that while the Act does not specifically include corporate entities in the definition of ‘person’, the definition is inclusive and covers corporate entities as well.

The judgment set aside the National Consumer Disputes Redressal Commission’s order invalidating a fire insurance claim of Rs. 3.31 crores by an insurance company. The court clarified that the definition of ‘person’ in the Act is inclusive and not exhaustive, and should be interpreted liberally. The case involved a fire insurance claim by a corporate entity, and the court held that the claim cannot be rejected solely because the entity does not fulfil the mandatory requirements under the Act.

The court directed the appellant to file a rebuttal/rejoinder affidavit before the National Commission regarding the surveyor’s and investigator’s reports, and the matter will be reheard and decided on merits afresh.

22 March 2024

No major update.

21 March 2024

Supreme Court Summarises Factors to Decide Term of Sentence Convicts Must Undergo Before Remission in Murder Cases

The Supreme Court summarized factors considered in deciding the period of sentence convicts must serve before seeking remission in murder cases. These factors include the nature of injuries, number of deceased victims, criminal antecedents of the accused and whether the crime was committed while on bail.

The court also listed positive factors such as the accused’s age, possibility of reformation, and remorseful conduct. The decision was based on a case involving the murder of a family, where the accused had an illicit affair with the deceased’s wife. The court modified the sentence from 30 years to 25 years’ imprisonment, considering factors like premeditation of the crime and the accused’s behaviour in custody.

20 March 2024

Delhi Government Notifies Delhi High Court E-Filing Rules, 2021

The Delhi government has notified the E-Filing Rules of the High Court of Delhi 2021, which will come into effect on April 1, 2024. These rules apply to all cases of Civil Jurisdiction (including Family Court cases) and all Criminal Complaint cases in all District Courts in Delhi. 

The rules cover online e-filing, e-filing through designated counters, and e-filing via e-Sewa Kendras. They aim to amend and consolidate existing rules and practice directions, providing a comprehensive framework for electronic filing processes.

16, 17, 18 and 19 March 2024

No major update.

15 March 2024

Supreme Court Refuses to Direct Disclosure of Electoral Bonds Sold Between March 1, 2018 and April 12, 2019

The Supreme Court declined to order the disclosure of details regarding electoral bonds sold between March 1, 2018 and April 12, 2019. It clarified that its directive to disclose information only applied to bonds sold after its interim order on April 12, 2019, until the scheme was declared unconstitutional on February 15. 

The court reasoned that after the 2019 interim order, donors were aware of potential disclosure requirements. The bench emphasised that altering the disclosure date would constitute a substantive modification of its judgment, which cannot be directed through a miscellaneous application. 

The State Bank of India was instructed to provide all details, including alphanumeric and serial numbers, of bonds purchased after April 11, 2019 and the Election Commission of India was directed to promptly upload this information upon receipt.

14 March 2024

Mineral Area Development Authority etc vs Steel Authority of India and Ors: Supreme Court Reserves Verdict on Whether Royalty Paid by Mining Operators is a Tax

The Supreme Court has reserved its verdict on whether royalty paid by mining operators to the Central government constitutes a tax. This case, Mineral Area Development Authority vs Steel Authority of India and others, is the oldest pending 9-judge bench case before the apex court. The matter also involves the issue of whether State governments are deprived of powers to tax and regulate mines and minerals due to the Mines and Minerals (Development & Regulation) Act.

The Central government argued that states cannot levy taxes on mineral-bearing lands, and royalties levied by the Central government eventually go to the states. The court heard arguments from all counsel, including Solicitor General Tushar Mehta, and reserved its verdict after the ninth day of hearing.

12 March 2024

Supreme Court Halts Board Exams in Karnataka for Classes 5, 8, 9 and 11

The Supreme Court recently intervened to halt board examinations in Karnataka for classes 5, 8, 9 and 11, citing a potential violation of Section 30 of the Right to Education Act, which prohibits such exams. The decision came in response to an appeal against a Karnataka High Court division bench’s ruling that allowed the state to conduct these exams.

The court emphasised that the exams, deemed illegal by a single judge, should not have been held, as they could affect students’ academic progress and careers. The bench directed the Karnataka government not to proceed with the exams further.

The government argued that the exams were not traditional board exams but rather ‘summative assessments,’ ensuring students’ academic preparedness without the need to pass. However, the Supreme Court expressed concerns about the impact of exams on students and the state’s education system, ultimately staying the exams and directing the High Court to expedite the matter.

No TDS Liability Can Be Fastened For Earlier Year If Taxpayer Was Not Aware Of Subsequent TDS Certificate Issued By Depositor: Mumbai ITAT

The Mumbai ITAT ruled that no TDS liability can be imposed for a previous year if the taxpayer was unaware of a subsequent TDS certificate issued by the depositor. The case involved an assessee bank provided with a lower TDS certificate by a depositor, Vodafone Idea Ltd (VIL), for interest payments.

The depositor later pre-closed the deposit and modified the TDS limit to zero. The ITAT directed the AO to consider the lower deduction of TDS certificates and allow the assessee to explain the case. It also noted that no demand can be enforced if the recipient has paid the tax on the income and produced the certificate.

08, 09 and 10 March 2024

No major update.

07 March 2024

Supreme Court Exempts Retired High Court Judges from Exams for State Consumer Forum President Role

The Supreme Court has ruled that retired High Court judges appointed as Presidents of State Consumer Disputes Redressal Commissions will not be required to undergo written examinations and viva voce.

The decision, made by a bench led by Chief Justice DY Chandrachud, aims to streamline the appointment process, likening the requirement of an exam for a retired judge to an impractical measure. However, the Court emphasised that the appointment of the President of the State Commission should be done with the concurrence of the Chief Justice of the concerned High Court.

For District Consumer Disputes Redressal Commissions, the Court cautioned against a similar relaxation, fearing it could lead to backdoor entry for lawyers. The Central government has been directed to propose amendments to the rules governing these appointments to ensure fairness and transparency.

05 and 06 March 2024

No major update.

04 March 2024

Delhi Court Calls for Strict Action Against False Rape Accusations

A Delhi Court, presided over by Additional Sessions Judge Jagmohan Singh, emphasised the need for strict action against women who misuse the law by levelling false rape allegations. The court made this observation while acquitting three men accused of gang rape and kidnapping, citing the complainant’s highly unnatural conduct and contradictory statements.

The judge highlighted the prosecutrix’s false claims of abduction and rape, as well as her attempt to conceal a prior marriage. Consequently, the court ordered proceedings under Section 344 of the CrPC for giving false evidence against the woman. This ruling underscores the judiciary’s commitment to preventing the misuse of laws intended to protect genuine victims of sexual offences.

Patna High Court Upholds Differentiation in Leave Encashment Exemption for Government Employees

The Patna High Court, led by Chief Justice K. Vinod Chandran and Justice Rajiv Roy, ruled that the distinction between government employees and other employees regarding leave encashment exemption does not violate Article 14 of the Constitution of India.

The court emphasised that the legislature has the authority to classify persons, properties and income for taxation purposes and such differentiation is not deemed discriminatory. This judgment reaffirms the legislative discretion in framing tax laws and the constitutional validity of differentiating between government and non-government employees in the context of leave encashment exemption.