Criminal Procedure Code, 1973 — Ss. 235(1) and (2) — Reopening of judgment of conviction: As per S. 235, a judgment of conviction, held, shall have two components. First components, held, judgment on the point of conviction and second component, held, a separate order of sentence after hearing the accused on the question of sentence. Further, S. 235, held, mandates that once the judgment of conviction is delivered, the accused is entitled to be heard on the quantum of the sentence, [Harshad Gupta v. State of Chhattisgarh, (2024) 10 SCC 404]
Delhi Municipal Corporation Act, 1957 (66 of 1957) — S. 3(3)(b)(i) (as amended) r/w Art. 239-AA(4) of the Constitution — Power of Lt. Governor of NCTD to nominate ten persons having special knowledge and experience in municipal administration: Under Art. 239-AA(4), Lt. Governor can act in his discretion “insofar as he is required by or under law”. DMC, 1957 is a law made by Parliament. “Text” of S. 3(3)(b)(i) of the 1957 Act expressly enabling Lt. Governor to nominate persons having special knowledge to the Corporation, while “context” in which power located envisaging that Lt. Governor was intended to act as per mandate of the statute and was not to be guided by advice of Council of Ministers. S. 3(3)(b)(i) is a parliamentary enactment vesting power of nomination with Lt. Governor as a statutory duty and not executive power of Government of NCTD, [State (NCT of Delhi) v. Lt. Governor of Delhi, (2024) 10 SCC 409]
Income Tax — Reassessment/Reopening of Assessment: Reassessment/Reopening of assessment is not permissible when there is mere change of opinion that income chargeable to tax has escaped assessment, [Mangalam Publications v. CIT, (2024) 10 SCC 433]
Penal Code, 1860 — Ss. 120-B, 302, 307, 333, 355 and 379 r/w S. 34 — Criminal conspiracy: Meeting among accused as well as a fax Message, whether established the conspiracy, determined, [Rama Devi v. State of Bihar, (2024) 10 SCC 462]
Penal Code, 1860 — Ss. 120-B, 420, 409, 467, 468 and 471 — Quashment of charge-sheet in case of a non-compoundable offence: Law clarified re permissibility of quashment of charge-sheet in case of non-compoundable offences, [K. Bharthi Devi v. State of Telangana, (2024) 10 SCC 384]
Prevention of Corruption Act, 1988 — Ss. 7 and 13(1)(d) r/w S. 13(2) — Trap case — Demand of bribe during trap proceedings: Absence of corroboration as to evidence of complainant and the shadow witness, as grounds for acquittal, [Mir Mustafa Ali Hasmi v. State of A.P., (2024) 10 SCC 489]