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Court legal duty is recompense victim Bombay High Court Orders DLSA To Rehabilitate Children Whose Father Set Their Mother Ablaze

Case no. – Criminal Appeal No. 295 of 2017

Case Title – ABC v. State of Maharashtra

 

Appearance

Appellant: Mr.S.S.Jadhav

Respondent: Ms.Harshita Manglani

CORAM: SMT. VIBHA KANKANWADI AND ABHAY S. WAGHWASE, JJ.

Order Dated: 06 NOVEMBER, 2023

Introduction

The high court of Bombay recently conducted the district legal service authority, Jalgaon to locate and provide mending two children of a woman murdered by her husband noting that the court in command has a legal duty to recompense victims of the loss they had suffered.

Facts of the Case

appellant was charge-sheeted by Amalner Police Station for the commission of an offense under Section 302, 504 of the IPC in the backdrop of FIR bearing 148 of 2015 registered on the strength of a dying declaration recorded by a Lady Police Constable posted at Dhule City Police Station wherein deceased informed that her husband was addicted to liquor. 7- 8 days before the occurrence, he was demanding money from her, and on failure to meet the demand he abused her.

The deceased stated that on 07-10-2015 at around 03:00 p.m. he again put up a demand of money for liquor, abused her, and on refusal, sat on her, poured kerosene, and thereafter ignited her. Brother and parents shifted her to the hospital where after examination her statement was recorded and initially offence was recorded under Section 307 and 504 of the IPC. She succumbed to 96% burns and so crime was converted to Section 302 of the IPC and the accused was charge-sheeted and finally tried by learned Additional Sessions Judge, Amalner, who passed above mentioned impugned order questioned before us in appeal.

learned Counsel for the appellant would submit that there are two dying declarations Exh.24 and Exh.25. He pointed out that the deceased allegedly suffered 96% burns and therefore, it is doubtful whether she was in the capacity to give a statement. His second attack on the same count is that given scoring and interpolations in the dying declarations, there is the possibility of the Doctor giving endorsement and certification by not examining the deceased but issuing certification by sitting in a chamber. He further submitted that except for child witness testimony, there is no other independent witness. When the child was with their maternal uncle and in the custody of grandparents, the possibility of the child being tutored cannot be ruled out and therefore, his evidence cannot be straightway accepted in the absence of corroboration. He pointed out that in dying declarations it is stated that the brother and parents of the deceased have allegedly shifted her to the hospital, but none of them are examined. That history reported at the time of admission is also doubtful. All such crucial aspects have not been considered by the learned trial Judge and straightway dying declarations are relied and hence he prays to allow the appeal.

Despite cross-examination, his evidence has remained unshaken, and as such it is submitted that there is no reason to interfere in the judgment which is based on sound reasons and findings. case of the prosecution is rested on the oral evidence of all ten witnesses.

Analysis of the Case

Therefore, on carefully analyzing the above evidence, the Court finds not only dying declarations to be consistent and worthy of credence but there is also reliable evidence of the very child of the accused and deceased as well as an independent witness, who corroborates testimony.

The court does not find any reason to interfere in the findings as regards to offence under Section 302 of the IPC concerned.

Ms.Harshita Manglani, learned Counsel would point out that the accused father is in jail, the mother has expired and both children were in custody and taken care of by grandparents but unfortunately, now even the grandfather has expired. Therefore, both children, who are of tender age, are now exposed to adverse conditions. They have no means for their survival and better education and therefore, she seeks indulgence of this Court by invoking Section 357-A of the Code of Criminal Procedure (Cr.P.C.) and issuing directions.

Criminal Appeal No.295 of 2017 is dismissed.

(II) District Legal Services Authority, Jalgaon is hereby directed to undertake the exercise of ascertaining the current whereabouts of the children of the deceased, their educational and financial status, and then on due inquiry and satisfaction, take appropriate steps for meaningful rehabilitation of children of appellant and deceased.

 (III) Fees of the learned Counsel, who is appointed to represent respondent nos.2 and 3, is quantified at Rs.7,000/- to be paid by the High Court Legal Services Sub-Committee, Aurangabad

 

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Kaulav roy chowdhury

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The High Court of Bombay withdrew the review proceedings hostile to an unreal entity regardless of active PAN

Case No.: Writ Petition No.3034 Of 2022

Case Title: Diversey India Hygiene Private Limited Versus ACIT

CORAM : DR. NEELA GOKHALE, J., K. R. SHRIRAM, J

Judgement Dated: 8th November 2023

Introduction

The high court at Bombay had canceled the review proceedings against unreal entities regardless of the active pan.

Facts of the case

The assessed standed against the review of notice on the ground that all notice had been issued to an unreal entity Diversey India Private Limited  got amalgamated with Petitioner with effect from 1st April 2015

that letter dated 12th May 2016 was addressed to the Assessing Officer (“AO”) of DIPL and Principal Commissioner intimating about the amalgamation and an assessment order dated 1st March 2019 for AY 2016-17 under Section 143(3) read with Section 147 of the Act in the case of Petitioner has been passed where the amalgamation has been referred to and discussed.

It is stated by the respondent that the amalgamation of notice with Petitioner has been admitted and that the amalgamation was also intimated to the Department on 12th May 2016. But the defense taken is for AY 2012-13 and AY 2013-14 when the notices under Section 148 of the Act were served, The Petitioner did not protest and participated in the re-assessment proceedings. It is also stated that the PAN of the noticee was not deactivated.

The petitioner pointed out that a notice has been provided and an evaluation order if any passed in the name of the amalgamating company that has lost its existence post-amalgamation is without jurisdiction and bad in law and thus liable to be set aside.

 

Analysis of the court

Justice K.R Shriram and Justice Neela Gokhale Contended that PAN was not deactivated, which would not help the revenue because there could be cases relating to various years when the company was in existence, and it is possible those PAN numbers are picked up for scrutiny or for the issuance of a refund. That, in our view, will not be a sanction for the Department to issue notices to a non-existing entity, particularly when they were aware that the entity was not in existence.

 

The above-mentioned writ petition has been disposed of by canceling the review proceeding notice.

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Resuming is forbidden as it falls within the purview of the change of opinion – Bombay High court

Case No.: Writ Petition No.4574 Of 2022

Case Title: Hasmukh Estates Pvt. Ltd. Versus ACIT

RESERVED ON: 31st October 2023

 PRONOUNCED ON: 8th November 2023

Appearance

Counsel For Petitioner: K. Shivaram

Counsel For Respondent: Suresh Kumar

 

CORAM: K. R. SHRIRAM & DR. NEELA GOKHALE,

Introduction

The High Court of Bombay has contended that resuming is against the laws as it distinctly falls within the purview of the change of opinion which is against the laws.

The bench of Justice K. R. Shriram and Justice Neela Gokhale had noticed that the ground on which the AO issued notice asserting that there was information that puts forward that escapement of income was an internal audit objection. Information is explained in Section 148 of the Act to mean “any objection raised by the Comptroller and Auditor General of India…” and no one else. It means the reopening of the assessment is against the law.

Facts of the Case

Petitioner, a private company engaged in the business of undertaking real estate projects, sold a plot of land situated at Raigad District to one Regency Nirman Limited by a registered agreement to sell dated 7th October 2011 for a consideration of Rs.18 Crores. The property was valued at Rs.16.50 Crores for the purpose of stamp duty.

It was agreed between the Petitioner and the purchaser that in case the Petitioner was unable to discharge any obligation under the agreement, damages shall be settled.

on non-fulfilment of some obligations on the part of Petitioner, the consideration was reduced by Rs.6 Crores making the consideration payable for the land at Rs.12 Crores. Petitioner e-filed its return of income on 31st March 2017 declaring income of Rs.8,43,58,620/- and booked profits under Section 115JB of the Act at Rs.9,72,27,472/-. An assessment order came to be passed on 26th December 2017 accepting Petitioner’s figure of Rs.12 Crores

The submission of Petitioner to the AO in the original assessment proceedings in respect of the sale of land was that Section 50C of the Act was not applicable as the sale consideration of Rs.18 Crores was higher than the stamp valuation of Rs.16.50 Crores.

the AO conveying that according to the order of the Apex Court in the matter of Union of India v. Ashish Agarwal, a copy of the approval under Section 151 of the Act and the reasons recorded before the issuance of notice under Section 148 of the Act were being forwarded to it. Petitioner was called upon to respond in support of its claim to enable Respondent to pass an order under Section 148A(d) of the Act.

Another important contention raised by Dr. Shivaram is the meaning of ‘information’ which comprises information with the AO which suggests that income chargeable to tax has escaped assessment. The First Explanation to Clause (ii) of Section 148 of the Act

Analysis of the Court

The court has held that the ACIT has once again maintained its objections. The AO did not properly examine the allowability of the Rs. 6 crore expense under the long-term capital gains head. Hence, the audit objection was accepted, leading to the re-opening of the assessment of the income of the petitioner

There shall be no order as to costs.

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Bombay High Court on proceedings under Article 226 of the Constitution of India have been instituted seeking a declaration that Section 353 of the Indian Penal Code.

Bombay High  Court on proceedings under Article 226 of the Constitution of India have been instituted seeking a declaration that Section 353 of the Indian Penal Code.

 

Title : National Lawyers Campaign for Judicial Transparency and Reforms & Ors. V. State of Maharashtra & Ors.

Decided on : 3rd November 2023

Case No. : WP ( L ) No. 21126 /2023

CORAM : DEVENDRA KUMAR UPADHYAYA, CJ. & ARIF S. DOCTOR, J.

Introduction

Bombay High  Court on proceedings under Article 226 of the Constitution of India have been instituted seeking a declaration that Section 353 of the Indian Penal Code introduced by Code of Criminal Procedure (Maharashtra Amendment) Act, 2017 enhancing the punishment for the offence defined under the said Section from 2 to 5 years and making it an offence triable by a Sessions Judge, is ultra vires, unconstitutional and void.

Fact of the Case

The submission made in the Writ Petition primarily centres around the alleged atrocities on the lawyers, specially by the members of police force. Since all the aforesaid aspects appear to be under review at the government level itself as the same are being considered by the committee constituted under the Government Resolution dated 22nd February, 2023, no purpose would be served in keeping this Writ Petition pending before this Court, which is hereby disposed of with the liberty to the Petitioners to make an appropriate written representation setting out their grievances and making suggestions as well, to the committee through its Member Secretary.

It is further directed that the written representation by the Petitioners may be made within a fortnight from today and in case any such Shubham 3 of 4 ::: Uploaded on – 04/11/2023 ::: Downloaded on – 07/11/2023 12:15:19 ::: 4 24-WPL-21126-2023.doc representation is made and suggestions are given under this order, the same shall be considered by the committee. It is also provided that in case the committee feels it appropriate, the Petitioners may also be provided opportunity of hearing, however it shall be at the discretion of the committee.

Case Analysis and Judgement

It is further directed that the written representation by the Petitioners may be made within a fortnight from today and in case any such representation is made and suggestions are given under this order, the same shall be considered by the committee. It is also provided that in case the committee feels it appropriate, the Petitioners may also be provided opportunity of hearing, however it shall be at the discretion of the committee The Writ Petition thus stands finally disposed of.

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Written  by Nimisha Sunny

 

 

 

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The Bombay High Court held that Municipal Corporation Employees in the Octroi Department Do Not Have a Vested Right to Commission on Fees Paid to Evaders

Title: Municipal Commissioner Pune Municipal Corporation and Anr. v. Ashish Laxman Chavan

Decided on: 03 November, 2023

+ Writ Petition No. 8953 of 2018

CORAM: Hon’ble Justice Mr. Sandeep V. Marne

Introduction

The Hon’ble Bombay High Court held that the workers employed by a Municipal Corporation’s Octroi department are not entitled to commission (Mushahira) on compromise fees that the department collects from those who avoid Octroi.

Facts of the Case

Pune Municipal Corporation has filed the current petitions in an effort to overturn the orders that the Industrial Court made in response to several complaints submitted by respondent employees. The Petitioner-Corporation has been required by the Industrial Court to pay the Respondent-Employees’ part of the “Mushahira” within a three-month term after the court accepted the concerns of the Respondent employees. A 20% incentive known as “mushahira” is given to staff members based on the compromise fees that are recovered from tax evaders. The Industrial Court has additionally mandated that if the amount owed is not paid within three months, interest at the rate of 6% per annum would be levied.

Courts analysis and decision

The court ruled that although Mushahira is not a part of salary, it is a special payment or allowance that needs the state government’s prior approval. According to the court, the 1984 Resolution might be viewed as having an enabling clause that gave PMC the authority to punish Mushahira for apprehending specific cars that were avoiding Octroi. However, the court determined that the employees had no legal basis for demanding Mushahira.

The court noted that granting certain workers more compensation would result in prejudice and unhappiness among other workers. “Such a method of payment of any amount above and above salary and allowances would result in employee discrimination and give other employees who are not stationed in the Octroi Department indigestion. The court stated that such a system would also lead to needless demands from the staff for postings in the Octroi Department. The court emphasized the exorbitant claims made by certain employees for Mushahira, noting an unacceptable demand of Rs. 12,00,000 as an example. As a result, the court overturned the Industrial Court’s ruling.

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