Criminal Law — Criminal Trial — Circumstantial Evidence — Generally: Principles reiterated relating to essential conditions that must be fulfilled before conviction of accused can take place based on circumstantial evidence. [Guna Mahto v. State of Jharkhand, (2023) 6 SCC 817]
Criminal Procedure Code, 1973 — Ss. 319 and 164 — Summoning of additional accused under S. 319 CrPC — When permissible: Power under S. 319 CrPC is to be exercised sparingly and only in cases where strong and cogent evidence occurs against person from evidence led before court and not in casual and cavalier manner. [Vikas Rathi v. State of U.P., (2023) 6 SCC 702]
Debt, Financial and Monetary Laws — Debt, Debt Recovery and Relief — Debt/Debtor/Loan/Liability: Payment or refund or discharge of liability effected vide banker’s cheque, or pay order, or demand draft, or any instrument where payment is effected through the bank, when complete, and when liability to pay interest on the amount in question ceases, explained. Law clarified relating to applicability of principles contained in Or. 21 Rr. 1(4) & (5) CPC. [K.L. Suneja v. Manjeet Kaur Monga, (2023) 6 SCC 722]
Income Tax Act, 1961 — S. 10(23-C)(vi): Requirement to be satisfied by educational institute etc., for availing benefit under i.e. for non-inclusion of income in computing total income under the provision, explained. Relation/restriction of all objects of the society, trust, etc. to imparting education/educational activities, extent to which necessary, stated. Meaning of the expression “solely for educational purposes and not for purposes of profit”, illustrated. Law clarified relating to inapplicability of “predominant object” test. [New Noble Educational Society v. CIT, (2023) 6 SCC 649]
Penal Code, 1860 — Ss. 302 and 376 — Rape and murder of minor alleged — Circumstantial evidence — Last seen theory — Requirements for invocation of S. 106 of the Evidence Act: Requirements for invocation of S. 106, Evidence Act, explained. Acquittal granted to a man sentenced to death for alleged rape and murder of minor girl. [Chotkau v. State of U.P., (2023) 6 SCC 742]
Prevention of Corruption Act, 1988 — S. 13 — Disproportionate assets alleged — Discharge: Principles clarified re “known sources of income” under S. 13(1)(e) PC Act, 1988, and stage at which onus to account satisfactorily for the money to be discharged by accused. [State of T.N. v. R. Soundirarasu, (2023) 6 SCC 768]
Punjab Village Common Lands (Regulation) Act, 1961 (18 of 1961) — S. 15 r/w R. 12 of the 1964 Rules (as in force in Haryana): Unauthorised occupation and possession of land reserved for school and playground cannot be directed to be legalized. [State of Haryana v. Satpal, (2023) 6 SCC 643]
Transfer of Property Act, 1882 — S. 51 — Conditions for applicability of: Improvements made by bona fide holders under defective titles, explained in detail. Improvement on property must be made by “transferee”, however, encroacher is not transferee. [Baini Prasad v. Durga Devi, (2023) 6 SCC 708]
