2. The Informant has filed the information for Teleclub (Alberta Limited), Canada in the capacity of its CEO. It is submitted by the Informant that Teleclub is one of the international telecom carriers in Canada.

3. As per publically available information, OP-1 is an Indian subsidiary of Britain based Vodafone Group PLC, which started Indian operations in 2007 with the acquisition of controlling interest in Hutch Essar. In 2018, Vodafone acquired Idea Cellular and became the largest telecom service provider in India. Likewise, OP-2 and OP-3 are also major telecom service providers operating in India. Further, as per publicly available information, OP-4 is the largest Information and Communications Technology ("ICT") service provider, systems integrator and all-in-one network solutions company operating in India, which has partnered with major network operators to deliver global network solutions.

Ref. Case No. 05 of 2019 1

2. The Informant in the present case had issued RFP for procurement of Cloth Cotton Pagdi for quantity of 7,42,426 Mtrs and Mattress MK-II (Improved Version), quantity 57,761 (in numbers). The Informant has stated that out of 04 firms which participated, only 03 firms could qualify for opening of commercial bids for Cloth Cotton Pagdi and out of 10 firms only 04 could qualify for opening of commercial bid for mattress. The tender for procurement of Cotton Pagdi was floated on 22.10.2018, and for Mattress was floated on 08.11.2018, respectively.

3. The Informant has averred that Commercial Negotiation Committee ('CNC') observed that the rates may have been quoted after collusion by the said two firms. As submitted by the Informant, details of the bid are reproduced in the table below:

2. The Informant in the present case had floated a Tender No. A/59919/Shirt Khakhi/DGOS/OS-PII/Proc Sec, dated 19.06.2017 for procurement of 1,38,251 Shirt Man's Cellular Cotton 1973 Pattern (Modified) Khaki ("Item"). The Informant has stated that out of 14 firms which participated, only 09 qualified for the opening of their commercial bids.

3. The Informant has averred that Commercial Negotiation Committee ('CNC') observed that the rates may have been quoted after collusion by the said four firms (Opposite Parties). As submitted by the Informant, details of the bid are reproduced in the table below:

Table 1: Details of Bidders S. No Firm Name Rate (in Rs) Status

Ref. Case No. 05 of 2019 1

2. The Informant in the present case had issued RFP for procurement of Cloth Cotton Pagdi for quantity of 7,42,426 Mtrs and Mattress MK-II (Improved Version), quantity 57,761 (in numbers). The Informant has stated that out of 04 firms which participated, only 03 firms could qualify for opening of commercial bids for Cloth Cotton Pagdi and out of 10 firms only 04 could qualify for opening of commercial bid for mattress. The tender for procurement of Cotton Pagdi was floated on 22.10.2018, and for Mattress was floated on 08.11.2018, respectively.

3. The Informant has averred that Commercial Negotiation Committee ('CNC') observed that the rates may have been quoted after collusion by the said two firms. As submitted by the Informant, details of the bid are reproduced in the table below:

2. The Informant in the present case had floated a Request for Proposal ("RFP") No. A/59876/Durries/ Clo-1/DGOS/OS-PII/Proc Sec dated 15.12.2015 for procurement of 8,18,009 Durries IT OG ("Item").

3. The Informant averred that 09 firms participated in the said tender including Standard Gram/OP-2 and out of the said 09 firms, only 06 qualified for opening of commercial bids. As stated by the Informant, Standard Gram/OP-2 could not qualify in technical evaluation as the firm was not registered with Association of Corporations and Apex Societies of Handlooms/Khadi Village Industries Commission ("ACASH/KVIC") which was a pre-requisite. It is further stated that while the contract was under progress, Standard Gram/OP-2 merged with Integrated Defence/OP-3. Subsequently, the L1 firm (HP Handicraft/OP-1) sublet the manufacture of the Item to Integrated Defence/OP-3 vide Letter No. HPSHHC:173/10(EM)/Durries/838081 dated 23.03.2018.

2. The Informant, a company incorporated in May, 2015, has been operating under the brand name of Treebo Hotels' and is in the business of providing franchising services to budget hotels in India. In addition to this, Treebo also provides service to numerous independent budget hotels who partner with it under its newly launched 'Hotel Superhero' scheme. Under the said scheme, Treebo only provides services such as hotel management technology services, listing on its platform and other online travel aggregators, credit facilities, support and quality control of the staff and hotel management resources etc. but does not provide its brand name.

3. MMT is an Online Travel Agency (OTA) engaged in the business of providing travel and tourism related services in India. It is a part of MakeMyTrip group of companies (MMT Group). OYO, on the other hand, provides budget accommodation to customers and is in the market for providing franchising services to budget hotels under the brand name 'OYO'.

1. The present case pertains to alleged cartelisation amongst certain parties in relation to Requests for Quotations ('RFQs') issued by certain Automobile Original Equipment Manufacturers ('OEMs') for supply of (i) Anti-Vibration Rubber Products ('AVR Products'); and (ii) Automotive Hoses (Water and Fuel) ('Hoses').

Suo Motu Case No. 01 of 2016 1

PUBLIC VERSION

2. The case commenced upon receipt of certain information under the provisions of Section 46 of the Competition Act, 2002 (the 'Act') read with the Competition Commission of India (Lesser Penalty) Regulations, 2009 (the 'LPR') which disclosed that two or more of the following companies had exchanged information and/ or reached agreements amongst themselves, as to who would supply AVR Products and Hoses in response to the RFQs issued by certain Automobile OEMs:

Case No. 37 of 2019 1

2. The Informant, a private limited company, is engaged in the business of export of stone aggregates/ boulders and has stated that it exports stone aggregates/ boulders through rakes allotted by OP. For allotment of rakes, the Informant places indent itself or through its consignor at respective railway sidings. The Informant also stated that OP follows quota system for dispatch of rakes. Under such a system, the Informant got rakes allotted to it at various sidings in Howrah and Malda Division of the Eastern Railways, which is OP in the present case.

3. The Informant alleges that from July 2019 onwards, OP stopped allotment of rakes to it and instead, the rakes were allotted to Orient Exports Pvt. Ltd. as per the directions of the Indian Railway Board contained in letter No. 2017/TT- III(M)/71/D/10/Quota dated 18.07.2019. The Informant claims that this decision was taken by Indian Railway Board as per the request of the Bangladesh Railway Board. The Informant has stated that non-allotment of rakes has impacted its goodwill amongst its customers as it is not being able to meet its prior commitments.

Case Nos. 36 of 2015, 31 of 2016 and 58 of 2016 33

Koushik Das: Yes, one BCDA N.O.C. is required with the application.

Shri Arajit Das: Yes, that is essential, you prepare your papers I need the orders, otherwise it is problem to me. I have submitted my drug licence number, trade licence number everything.

Koushik Das: Yes, but only those papers are not enough, there are something more, you have deal with Alembic before and done with other parties also.

Shri Arajit Das: that is not required.

2. It was stated that OP-1 is an association of man-made fibre manufacturers in India; OP-2 is the largest producer and seller of Viscose Staple Fibre (VSF) in India; OP-3 is a company registered in Thailand and promoted by OP-2; and OP-4 is a company belonging to the Aditya Birla Group operating in Indonesia and engaged in the business of manufacturing, selling and exporting VSF to customers located in the US, Europe, Turkey, Japan, Korea, China and other countries in both textile and non-woven segments.

3. The Informant alleged that OP-2 is the sole producer of VSF having a market share of almost 100% in India and it is misusing its sole position in the domestic market to squeeze the textile industry consumers. With regard to OP-3 and OP-4, it was alleged that OP-2 imports and markets its products and Case No. 62 of 2016 2 Public Version OP-3, operating from Thailand and OP-4, operating from Indonesia, have joined hands to exploit the Indian market.

4. Saransh Biotech Pvt. Ltd Opposite Party No. 4 5. Aarav Pharmaceuticals Opposite Party No. 5 6. Laxmi Pharma Opposite Party No. 6 7. M C Pharma Opposite Party No. 7 8. Maa Ambey Enterprises Opposite Party No. 8 9. Goyal Pharma Opposite Party No. 9 10. MD Medical Store Opposite Party No. 10 CORAM Mr. Ashok Kumar Gupta Chairperson Ms. Sangeeta Verma Member Mr. Bhagwant Singh Bishnoi Member ORDER UNDER SECTION 26(2) OF THE COMPETITION ACT, 2002

----Petitioner Versus State Of Rajasthan, Through P.p.

----Respondent For Petitioner(s) : For Respondent(s) : Mr. S.K. Bhati, PP HON'BLE MR. JUSTICE ARUN BHANSALI Order 08/05/2020

Learned counsel for the applicant did not login. The Public Prosecutor was heard through video conferencing. The present bail application has been filed under Section 439 Cr.P.C. on behalf of the applicant, who is in custody in connection with FIR No. 06/2020, Police Station Sangaria, District - Hanumangarh for the offence under Section 8/22 of the NDPS Act.

..

S.B. Criminal Misc. Bail Application No. 4048/2020. Sunil Jat S/o Shri Suwa Jat, aged about 29 years, resident of Bholi, Tehsil and District Bhilwara, Police Station Mangrop, District Bhilwara.

----Petitioner Versus State Of Rajasthan

----Respondent For Petitioner(s) : Mr. Neeraj Kumar Gurjar (through video calling).

For Respondent(s) : Mr. Anil Joshi, PP (through video calling).

HON'BLE MR. JUSTICE DEVENDRA KACHHAWAHA Order 08/05/2020 As per advisory, with regard to serious pandemic and infection of Novel Corona Virus (COVID-19), issued by the World Health Organisation (WHO), Rajasthan High Court, Central Government and the State Government for effective control over spread of COVID-19, none present in-person on behalf of the parties.

..

S.B. Criminal Misc. Bail Application No. 4047/2020. Mahrilal S/o Mohan B/c Joshi Age 55 Years R/o Uttarvada Police Station Badisadri, District Chittorgarh.

----Petitioner Versus State Of Rajasthan

----Respondent For Petitioner(s) : Mr. Shreekant Verma (through video calling).

For Respondent(s) : Mr. Anil Joshi, PP (through video calling).

HON'BLE MR. JUSTICE DEVENDRA KACHHAWAHA Order 08/05/2020 As per advisory, with regard to serious pandemic and infection of Novel Corona Virus (COVID-19), issued by the World Health Organisation (WHO), Rajasthan High Court, Central Government and the State Government for effective control over spread of COVID-19, none present in-person on behalf of the parties.

----Petitioner Versus State Of Rajasthan-State, Through Pp

----Respondent For Petitioner(s) : None present.

For Respondent(s) : None present.

HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Order 08/05/2020 Defect pointed out by the office is overruled. Lawyers are not appearing in the Court in view of the unprecedented situation being faced by the country due to pandemic of novel corona virus (COVID-19). The present bail application has been filed under Section 439 of Cr.P.C. on behalf of the petitioner who is in custody in connection with F.I.R. No. 185/2019, Police Station Siwana, District Barmer for the offences under Sections 8/15 of the N.D.P.S. Act.

----Petitioner Versus State Of Rajasthan, Through P.p.

----Respondent For Petitioner(s) : None present For Respondent(s) : None present

HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Order 08/05/2020 Lawyers are not appearing in the Court in view of the unprecedented situation being faced by the country due to pandemic of novel corona virus (COVID-19).

Heard learned counsel for the petitioner and learned Public Prosecutor through Jitsi Meet Application.

----Petitioner Versus State Of Rajasthan, Through P.p.

----Respondent For Petitioner(s) : None present For Respondent(s) : None present

HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Order 08/05/2020 Lawyers are not appearing in the Court in view of the unprecedented situation being faced by the country due to pandemic of novel corona virus (COVID-19).

Heard learned counsel for the petitioner and learned Public Prosecutor through Jitsi Meet Application.

----Petitioner Versus

1. State Of Rajasthan, Through Secretary of Home Department Jaipur (Raj.)

2. The District Collector, Udaipur

3. The Superintendent, Central Jail, Udaipur

----Respondents For Petitioner(s) : Mr. Kalu Ram Bhati through Video Conferencing For Respondent(s) : Mr.Abhishek Purohit for Mr.Farzand Ali, GA cum AAG through Video Conferencing HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE RAMESHWAR VYAS Order 08/05/2020 This application is filed by the petitioner seeking directions to the respondents for extension of period of first parole granted to him pursuant to order dated 24.4.2020 passed by this Court.

(Presently lodged at District Jail, Merta).

----Appellant Versus State of Rajasthan ----Respondent For Appellant(s) : None present For Respondent(s) : None present

HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Order 08/05/2020 Lawyers are not appearing in the Court in view of the unprecedented situation being faced by the country due to pandemic of novel corona virus (COVID-19).

The instant appeal has been filed under Section 14A(2) of the S.C./S.T. (Prevention of Atrocities) Act, 2015 on behalf of the appellant, who is in custody in connection with F.I.R. No. 10/2020, Police Station Mulasar, District Nagour for the offences under Sections 376, 384 & 379 of I.P.C. and Section 3(1) (1)(I), 3(1)(W)(II) & 3(2)(V) of S.C./S.T. (Prevention of Atrocities) Act against the Order dated 30.04.2020 passed by the Special Judge, S.C./S.T. (Prevention of Atrocities) Act Cases, Merta whereby the bail application preferred under Section 439 of Cr.P.C. on behalf of the appellant was rejected. (Downloaded on 08/05/2020 at 08:28:02 PM)

----Petitioner Versus State, Through P.p.

----Respondent For Petitioner(s) : Mr. J.R. Choudhary Senior Advocate assisted by Mr. Pradeep Choudhary For Respondent(s) : Mr. S.K. Bhati, PP HON'BLE MR. JUSTICE ARUN BHANSALI Order 08/05/2020 Learned counsel for the applicant and learned Public Prosecutor were heard through video conferencing.

The present bail application has been filed under Section 439 Cr.P.C. on behalf of the applicant, who is in custody in connection with FIR No. 336/2019, Police Station Gharsana (Sri Ganganagar) for the offence under Section 8/21 of the NDPS Act.

----Petitioner Versus

1. State Of Rajasthan, Through Secretary Of Home Department Jaipur (Raj.)

2. The District Collector, Udaipur

3. The Superintendent, Central Jail, Udaipur

----Respondents For Petitioner(s) : Mr. Kalu Ram Bhati through Video Conferencing For Respondent(s) : Mr.Abhishek Purohit for Mr.Farzand Ali, GA cum AAG through Video Conferencing HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE RAMESHWAR VYAS Order 08/05/2020 This application is filed by the petitioner seeking directions to the respondents for extension of period of first parole granted to him pursuant to order dated 24.4.2020 passed by this Court.

1. Gurav Chauhan @ Goru S/o Rakesh Chauhan, aged about 20 years, Resident of Ward No. 25, Suratgarh, Police Station Suratgarh, District Sri Ganganagar

2. Jitendra Singh @ Jeetu S/o Umaid Singh, aged about 22 years, Resident of Ward No. 9, Near Baba Ramdev Temple, Suratgarh, Police Station Suratgarh, District Sri Ganganagar.

(Presently lodged at District Jail, Sri Ganganagar)

----Appellants Versus State of Rajasthan

----Respondent For Appellant(s) : None present For Respondent(s) : None present HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Order 08/05/2020 Lawyers are abstaining from work in view of the unprecedented situation being faced by the country due to pandemic of novel corona virus (COVID-19).

----Petitioner Versus

1. State Of Rajasthan, Through Secretary Of Home Department Jaipur (Raj.).

2. The District Collector, Jodhpur.

3. The Superintendent, Central Jail Jodhpur.

----Respondents For Petitioner(s) : Mr. Kalu Ram Bhati through Video Conferencing For Respondent(s) : Mr.Abhishek Purohit for Mr.Farzand Ali, GA cum AAG through Video Conferencing HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE RAMESHWAR VYAS Order 08/05/2020 This application is filed by the petitioner seeking directions to the respondents for extension of period of first parole granted to him pursuant to order dated 24.4.2020 passed by this Court.

This Suo-Moto Writ Petition has been taken up pursuant to a note dated 07.05.2020 of Registrar General, which was put up before Hon'ble the Chief Justice on 08.05.2020 and as directed, the same has been listed before this Division Bench today.

We have perused the file and have heard Mr. Rahul Mehra, Ld. Standing Counsel (Criminal) for Government of NCT of Delhi and Mr. Sandeep Goel, Director General (Prisons).

It has been noticed that for effective implementation of the directions issued by Hon'ble Supreme Court of India in Suo Moto Petition (Civil) W.P. (C) 3080/2020 Page 1 of 3 No.1/2020-In Re: Contagion of COVID-19 Virus in Prisons vide its orders dated 23.03.2020 and 13.04.2020, a High Power Committee (HPC) was constituted by High Court of Delhi to decongest the Jails to prevent the spread of COVID-19 (Novel Corona Virus) and as per the recommendations of this Committee dated 28.03.2020, 07.04.2020 and 18.04.2020 and on the basis of orders in WP (C) No.2945/2020 titled as "Shobha Gupta & Ors. vs. Union of India & Ors.", 2177 Under Trial Prisoners (UTPs) were released on interim bail for a period of 45 days from the date of their respective release.

2. Heard the learned counsel for the petitioner and the learned Senior Government Pleader.

WP(C).8416/19 4

3. The singular contention urged by the learned counsel for the petitioner is that the first respondent had committed a fundamental error in adopting the revised assessed tax of the year 2007-08 as the basis for revising the assessment and refixing the compounded tax liability for the years 2008-09, 2009-10 and 2010-11. In support of this contention, attention is drawn to Section 7(b) of the KGST Act and reliance is placed on the decisions in Sicilia Hotel Pvt. Ltd (Supra), and Kalyan Tourist Home v. State of Kerala (2017 (2) KLT 761).

4. Opposing the contentions, the learned Government Pleader would submit that, the power for revising the assessment after payment of compounded tax under Section 7(b) cannot be limited to be based only on the tax payable as conceded in the return or accounts or the turnover tax paid for any of the previous consecutive three years. It is contended that there is no inhibition in Section 7 that revision of assessment cannot be on the basis of assessed tax. It is submitted that this position has been succinctly laid down by the Division Bench in Kalika Hotel and Bar, Amballur(M/s) v. State of Kerala (2012 (3) KHC 85) and The Commercial Tax Officer v. M/s Hotel Breezeland Ltd. (2019 (2) KLT 432).

While PW1 was doing patrol duty on 3.6.1999, he got reliable information that one Rajappan (the petitioner) was CRL.R.P.NO.5/07 3 indulging in sale of arrack from his house. Thereupon, the patrol party proceeded to the petitioner's house and on searching the house found 13 bottles hidden inside the kitchen, of which 11 bottles were of 1.5 ltrs and 2 bottles of 750 ml capacity. The contents of the bottle were examined by smelling and tasting and was identified to be arrack. The petitioner, who was present in the house was arrested and the contraband seized. From among the 13 bottles, sample was drawn from one bottle of 750 ML capacity. Thereafter the sample bottle as well as the 13 bottles containing the contraband were sealed in the presence of the petitioner and two independent witnesses. The requisite formalities like, filing of occurrence report, production of accused and seized articles along with sample before the jurisdictional Magistrate were complied without delay. Further investigation of the case was conducted by PW 5, who after completion of investigation filed charge sheet against the petitioner for commission of the offence under Section 8(1) of the Abkari Act.

2. According to the prosecution case, on 22.09.2004, the Excise Party attached to the Thirurangadi Excise Division had found the accused at a place called Nagaram near the Chiramangalam Thirichilangady Road by about 8.30 p.m, carrying a white jerry can having capacity of 25 litres. The accused was accosted and the contents of the jerry can examined, upon which it was found to contain 'wash' used for manufacturing arrack. Thereupon Crl.A.No.1750 of 2007 3 the accused was arrested, 500 ml of wash drawn as sample and the sample bottle sealed. Thereafter, the balance wash in the jerry can was destroyed by pouring it out. On chemical analysis, the sample was found to contain 2.27% by volume of ethyl alcohol.

2. The prosecution allegations, which led to the conviction of the appellant, are as follows:-

On 29.08.2005, PW3; the Sub Inspector of Kanjar Police Station, while on patrol duty, got information that the accused was selling liquor from her house. Thereupon, PW3 proceeded to the spot along with police party, including women police constables. On reaching near the house of Crl.A.No.474 of 2008 3 the accused, the police party found the accused pouring some liquid from a bottle into a glass, adding water to it and handing over the glass to a person who was standing outside the veranda of the house. That person drank the contents of the glass and give it back to the accused along with some money, which she kept inside her purse. By the time, the police party reached the house of the accused, the person who drank from the glass ran away. On examination of the bottle in the possession of the accused, it was found to be a bottle of 1.5 litres capacity containing 1.350 litres of Indian Made Foreign liquor. An amount of Rs.50/- was found inside the purse. From out of the bottle, sample was drawn and sealed. The bottle containing the liquor, the glass, the bottle containing water and the purse containing five ten rupee notes were seized and the accused Crl.A.No.474 of 2008 4 arrested. The sample, when subjected to chemical analysis, was found to contain 42.17% by volume of ethyl alcohol.

The petitioners in the writ petition, W.P (C) No.12189/2007, are the appellants herein, challenging judgment of the Single Judge dismissing the writ petition. The 1 st appellant is the State of Sikkim and the 2nd appellant is the Distributor of the paper lotteries organized by the 1st appellant in the State of Kerala. Constitutional validity of the Kerala Tax on Paper Lotteries Act, 2005 ('the Act' for short) is under challenge in the writ petition. The respondents herein are the respondents in the writ petition, the State of Kerala and its officials.

2. Brief history of the impugned legislation may be worthfull to mention. By virtue of the Finance Act, 2001, introduced with effect from 23-07-2001, the State of Kerala has introduced Section 5BA to the Kerala General Sales Tax Act, 1963 ('KGST Act' for short) imposing licence fee on the draw of W A No.648/2008 -4- lotteries, in lieu of tax payable under Section 5 (1) of the KGST Act. Validity of Section 5BA was under challenge before this court. In the decision in Commercial Corporation of India Ltd. V. Additional Sales Tax Officer and others (2007 (2) KLT 397) = (2007 (2) KHC 427) this court held that Section 5BA of the KGST Act is ultra vires and unconstitutional. Eventhough the State of Kerala filed appeal before the Division Bench, it was dismissed by relying on the dictum laid by the Hon'ble Supreme Court in Sunrise Associates V. Govt. of NCT of New Delhi and others (AIR 2006 SC 1908), in which earlier ruling of the Hon'ble Supreme Court in H. Anraj V. Govt. of Tamil Nadu (AIR 1986 SC 63) was reversed and it was held that no tax can be levied, collected or demanded in connection with sale of lottery tickets. A Special Leave Petition filed by the State of Kerala against the Division Bench decision was also dismissed by the hon'ble Supreme Court in the ruling reported in State of Kerala V. Prabhavathy Thankamma and others ((2009) 3 SCC 511).

By around 7:30 PM on 3-8- 2002, the Sub Inspector of Police, Chandera Police Station (PW1) received secret information that a person by name Anil Kumar (appellant) would be reaching the bus waiting shed situated at Matlayi by around 8:30 PM for the purpose of selling the opium in his possession. Immediately, PW1 recorded the information in the General Diary, intimated his Superior Officer, the Circle Inspector of Police, Nileshwaram and proceeded to the spot. The police party lay in wait near the bus waiting shed and by around 8:45 PM, the appellant reached the spot in an autorikshaw and entered the bus waiting shed. Immediately, the Police party rushed to the waiting shed and on the Crl.A.244/06 3 appellant attempting to flee, apprehended him. PW1 thereupon, asked the appellant whether he required the presence of a Gazetted Officer while his body was searched and on the appellant answering in the negative, his body was searched and a plastic packet recovered from the pocket of his pants. On examination, the packet was found to contain opium, for the possession of which the appellant had no licence. The opium was weighed and found to be 350 gms in weight. Two samples of 25 gms each, were collected from the contraband and were packed and sealed separately. The remaining opium was also packed and sealed in the same manner. Ext.P3 seizure mahazar was prepared and the accused was arrested. Exhibit P4 FIR was registered thereafter. Later, Exhibit P8 chemical analysis report was received finding the sample to be opium.

Income Tax Appeal Nos. 135/2019 & 146/2019 are filed challenging a common order passed by the Income Tax Appellate Tribunal, Cochin Bench in ITA Nos.536/Coch/2018 and 537/Coch/2018, dated 12-03-2019. Income Tax Appeal No.313/2019 is filed against the revised order passed by the same Tribunal ITA No.537/Coch/2018, dated 11-10-2019. The assessee was the appellant before the Tribunal, who is the appellant herein. The revenue is the respondent.

2. Appellant is a company registered under the Companies Act, engaged in wholesale and retail trade of beaverages within the State of Kerala, and is a 'State Government Undertaking' falling within the 'Explanation' provided under Section 40 (a) (iib) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act' for short). With respect to I.T. Appeal Nos. 135, 146 & 313/2019 -5- the assessment year 2014-2015, the Deputy Commissioner of Income Tax, Circle-2 (1), Thiruvananthapuram finalized the assessment of income tax against the appellant, under Section 143 (3) of the Act, through the order of assessment dated 14- 12-2016. But, the Principal Commissioner of Income Tax, Thiruvananthapuram initiated proceedings under Section 263 of the Act and set aside the order of assessment, on holding that the same is erroneous and is prejudicial to the interest of the revenue, to the extent it failed to disallow the debits made in the Profit and Loss Account of the assessee with respect to the amount of surcharge on sales tax and turn over tax paid to the State Government, which ought to have been disallowed under Section 40 (a) (iib) of the Act. Against order of the Principal Commissioner of Income Tax, issued under Section 263 of the Act, dated 25-09-2018, the appellant approached the Tribunal in ITA No.536/Coch/2018.

2. Heard the learned counsel for the petitioners as also the learned Public Prosecutor.

3. The registration of the first information report is the process in terms of which the criminal law is set in a cognizable case. True, the first information report and all further proceedings thereto can be quashed by this court either to prevent abuse of the process of any court or otherwise, to secure the ends of justice where the allegations made in the first information report, even if they are taken at their face value and accepted in their entirety, do not, prima facie, constitute any cognizable offence, or where the criminal proceedings is manifestly attended with malafide and/or where the proceedings is maliciously instituted with an ulterior motive for wreaking vengeance on the accused and with a view to spite him due to Crl.M.C.No.4440 of 2018 5 private and personal grudge. It is, however, settled that the power to quash the first information report is a power that must be exercised sparingly and with circumspection in rarest of rare cases. It is also settled that the court would not be justified in embarking upon an enquiry in such cases as to the reliability or genuineness or otherwise of the allegations made in the first information report. The court cannot also enquire whether the allegations in the first information report are likely to be established [See M.Narayandas v. State of Karnataka, (2003)11 SCC 251].

2. The petitioner is the sole accused in the crime which is registered for the offences punishable under Section 376 of the Indian Penal Code and Sections 5(l) and 5(n) read with Section 6 of the Protection of Children from Sexual Offences Act, 2012. The victim involved in the case is a girl aged 16 years. The accused is the husband of the younger sister of the mother of the victim. The accusation in the case is that on 08.08.2016, and on several days thereafter, the accused has raped and committed penetrative sexual assault on the victim. The final report in the case is sought to be quashed on the Crl.M.C.No.463 of 2020 3 ground that the grievance of the victim has been redressed, and she does not intend any more to pursue this matter. An affidavit to that effect by the victim is also part of the records.

2. Pursuant to the decision of the Government of Kerala to apply part of the proceeds of the financial aid received from the World Bank through the Government of India for execution of the work, namely "KSTP-II -Upgrading Punalur to Ponkunnam Road (SH 8) Package 8A: Km 0+000 (Punalur) to KM 29+840 (Konni)"(the Work), the Kerala State Transport Project (KSTP), the Consultant Engineer of the Government of Kerala for the World Bank aided projects, invited bids for construction and completion of the Work. Ext.P1 is the procurement notice issued by KSTP in this connection. It is specified in Ext.P1 notice that the bidding will be conducted in accordance with the Wpc nos.26853 & 31556 of 2019 6 procedures prescribed in the Guidelines issued by the World Bank for procurement under IBRD loans and IDA credits (current edition) and it will be open to all eligible bidders as defined in the said Guidelines to participate in the bidding process. In terms of the Invitation to Bid (ITB) published in this regard by KSTP, the prospective bidders could be individuals or joint ventures and they were to submit technical as also financial bids.

2. The petitioner, his elder brother Mohanan and his elder sister Sarasamma were residing in adjoining houses. Mohanan had a daughter named Arya, aged 13 years. She committed suicide on 2.2.2015 by hanging herself in a tree near W.P.(C) No.30976 of 2018 4 her house. The deceased was studying in 8 th standard at the relevant time. It was Sarasamma who first found Arya hanging in the three. The petitioner went to the spot hearing the hue and cry of Sarasamma. The matter was informed to the Police thereupon by the petitioner. In the autopsy, it was revealed that the deceased was subjected to both vaginal as also anal intercourse. The case which was registered earlier under Section 174 of the Code Of Criminal Procedure (the Code) was consequently amended as one under Sections 305 and 376 of the Indian Penal Code (the IPC) and also under Section 3 read with Section 4 of the Protection of Children from Sexual Offences Act (the POCSO Act). In the investigation conducted thereupon, the Police came to the conclusion that it was the petitioner who has abused the deceased sexually and she committed suicide on account of the said reason. Consequently, final report was filed in the case under Sections 305 and 376 (2) (f) of the IPC and Section 3 read with Section 4 and Section 5(l) read with Section 6 of the POCSO W.P.(C) No.30976 of 2018 5 Act. Exhibit P2 is the final report in the case. The accusation in the case is that the petitioner who was residing alone in the neighbourhood of the house of the deceased has raped and committed penetrative sexual assault on the deceased on 10.1.2015 and on several occasions thereafter at her house and thereby abetted the deceased to commit suicide.

2. Crl.M.C.No.1343 of 2020 is one instituted by the State invoking the power of this Court under Sections 439(2) and 482 of the Code of Criminal Procedure (Code), seeking orders setting aside Annexure-B order in terms of which the Court of the First Additional Sessions Judge, Thrissur granted bail to the respondent who is the sole accused in Crime No.47 of 2020 of Chelakkara Police Station. The crime aforesaid is one registered for offences punishable under Section 354 of the Indian Penal Code(the IPC), Sections 9(f), 9(k) and 9(m) read Crl.M.C.Nos.1237 & 1343 of 2020 4 with Section 10 of the Protection of Children from Sexual Offences Act, 2012 (the POCSO Act) and Section 75 of the Juvenile Justice (Care and Protection of Children) Act, 2015. The accused is a teacher and NCC instructor in the school where the victim girl aged 11 years who is intellectually disabled is pursuing her studies. The accusation is that on 23.01.2020, during lunch break, the accused took the victim girl to the NCC room, locked the room from inside and touched her breast and private parts with sexual intent. As stated, Crl.M.C.No.1237 of 2020 is also one instituted for the same relief by the mother of the victim girl.

"That CISF No.902292498 Constable K. Lakshmanan of CISF Unit, NMPT Mangalore was W.P.(C) No. 28322 of 2015 4 detailed for B' Shift duty on 29.05.2009 from 1300 hrs to 2100 hrs along with No.721370091 HC/GD K. Sreedharan at K.K. Gate-Out. Shri K. Korappan, AC, CISF Unit NMPT Mangalore, while carrying out surprise checking at 2055 hours on 29.05.2009 along with SI/Exe R.R. Singh, In-charge(CIW), Shri K. Korappan directed to SI/Exe R.R. Singh to conduct pocket checking of B' shift duty personnel deployed at K.K. Gate. Accordingly SI/Exe R.R. Singh conducted pocket checking of Constable K.Lakshmanan in presence of No. 753460102 ASI/Exe P.K. Thampy, In-charge, KK Gate and No.773430028 HC/GD Kuttan Pillai K.K., Main Gate-In and found an illegal money of Rs.1573/- (Rupees one thousand five hundred seventy three only) in possession of Constable K. Lakshmanan in various denominations and the amount was seized which was kept hidden between his belt and waist. When asked by Shri K. Korappan as to where the money came from and why he kept such huge amount with him, Constable K. Lakshmanan did not give any satisfactory reply. Immediately a seizure list was prepared wherein signature of witnesses were obtained. In this regard, a GD has been made at Sl. No.1324 at 2117 hours on 29- 05-09 at KK Gate. As per Unit standing instructions, duty personnel are not allowed to keep more than Rs.10/- for refreshment purpose during duty hours.

2. Alleging non compliance of the award, the 2nd respondent filed a claim petition before the Labour Court, Ernakulam as C.P. No.9 of 2016 WP(C).No.40468/2018 3 claiming a total sum of Rs.12,39,802.02/- which includes interest of Rs.4,84,600/-. The said claim petition was partly allowed by the Labour Court and the 2nd respondent was awarded a sum of Rs.7,55,202.02/- by excluding the interest which was claimed. Being aggrieved by the quantum of amount awarded and the denial of interest, the 2 nd respondent filed W.P.(C) No.33527 of 2017 which is pending before this Court. The petitioner is stated to have remitted a sum of Rs.7,55,202/- as ordered by the Labour Court.

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माननीय अध्यक्ष: अब पत्र सभा पटल पर रखे जाएंगे । श्री अर्जुन राम मेघवाल ।

संसदीय कार्य मंत्रालय में राज्य मंत्री तथा भारी उद्योग और लोक उद्यम मंत्रालय में राज्य मंत्री (श्री अर्जुन राम मेघवाल): महोदय, श्री किरेन रिजीजू की ओर से  मैं निम्नलिखित पत्र सभा पटल पर रखता हूं:

1.  (एक)     दादरा और नागर हवेली वक्फ बोर्ड, सिलवासा के वर्ष 2018-2019 के वार्षिक       प्रतिवेदन की एक प्रति (हिन्दी तथा अंग्रेजी संस्करण) तथा लेखापरीक्षित लेखे ।

(दो) दादरा और नागर हवेली वक्फ बोर्ड, सिलवासा के वर्ष 2018-2019 के कार्यकरण की सरकार द्वारा समीक्षा की एक प्रति (हिन्दी तथा अंग्रेजी संस्करण) ।

[Placed in Library, See No. LT 1092/17/19]  

2.  (एक) वक्फ बोर्ड अंडमान और निकोबार द्वीपसमूह, पोर्ट ब्लेयर के वर्ष 2018-2019के वार्षिक प्रतिवेदन की एक प्रति (हिन्दी तथा अंग्रेजी संस्करण) तथा लेखापरीक्षित लेखे ।

SHRI M. SELVARAJ (NAGAPATTINAM): Tiruvarur Sorting has been serving 2 districts of Tiruvarur and Nagapattinam under my constituency. As an all India measure, the Ministry of Telecommunications already implemented PNOP and MNOP systems. in the Department of Posts. According to these new systems, the speed and Parcel articles booked at Tiruvarur and Nagapattinam RMS meant for Tiruvarur and Nagapattinam are sent to Mayiladuthurai RMS for processing and again sent to Tiruvarur for further delivery. It creates unnecessary delay in the delivery process. Because of this my constituency people suffer a lot. Sometimes for a local delivery itself, it takes two days.

On the other hand, it has come to notice that the divisional administration of RMS Trichy, planned to downgrade the Tiruvarur Sorting office by reducing the staff strength and working hours. Now staff is working during nights to deliver the letters, parcels and speed posts to the customers. But the divisional administration planned to make it as a Day Set. This will create unnecessary delay in the delivery of all the letters to the public. Earlier the processed parcels and speed articles from Mayiladuthurai RMS came by midnight. But nowadays they are-sent in the early morning only, this also creates one day delay in the delivery of letters.I urge the Government to take remedial steps in this regard.

श्री तीरथ सिंह रावत (गढ़वाल) : अध्यक्ष महोदय, मैं आपके माध्यम से माननीय पंचायती राज एवं ग्रामीण विकास मंत्री का ध्यान उत्तराखंड प्रदेश के ग्रामीण क्षेत्रों में परिवार रजिस्टर की नकल एवं जन्म मृत्यु प्रमाण-पत्र को प्राप्त करने में हो रही परेशानियों की ओर आकर्षित करना चाहता हूं, जिसके कारण स्थानीय ग्रामीण जनता परेशान है ।…(व्यवधान) पंचायती राज की नई व्यवस्था से पूर्व गांवों में ग्राम प्रधानों द्वारा अपने ग्राम सभाओं की जनता को परिवार रजिस्टर की नकल एवं जन्म मृत्यु प्रमाण पत्र दिए जाते थे, जिससे बड़ी सरलता और सुगमता होती थी । ई-डिस्ट्रिक्ट प्रणाली लागू होने में कठिनाइयां आई हैं । इसके कारण ग्रामीण जनता को इसे लेने के लिए विकास खण्डों में आना पड़ रहा है । विकास खण्‍ड स्तर पर परिवार रजिस्टर की नकल आवेदकों को सरलता से प्राप्त नहीं हो रही है ।

श्री रोड़मल नागर (राजगढ़): मेरा संसदीय क्षेत्र राजगढ़ मध्य प्रदेश मुख्यत:कृषि पर आधारित क्षेत्र है और यहां खेती-किसानी ही जीवनयापन का मुख्य आधार है ।…(व्यवधान) देश में पहली बार अन्नदाता किसानों की वास्तविक परिस्थितियों को समझकर मोदी सरकार ने किसानों की आय को दोगुना करने का लक्ष्य तय किया है ।…(व्यवधान) इस क्रम में प्रधान मंत्री जी द्वारा किसान सम्मान निधि के वितरण का एक ऐतिहासिक निर्णय लिया है,किंतु मध्य प्रदेश सरकार द्वारा किसानों को उनके हित से वंचित करते हुए अनावश्यक रूप से लटकाया और भटकाया जा रहा है ।…(व्यवधान) कभी खातों को अपडेट करने या किसानों के वैरिफिकेशन की सूची को अपेडट करने के नाम पर भ्रष्टाचार किया जा रहा है ।…(व्यवधान) विशेषकर मेरे संसदीय क्षेत्र के अधिकांश किसानों को किसान सम्मान निधि की किश्तें नहीं मिली हैं ।…(व्यवधान)

माननीय अध्यक्ष: श्री ए.राजा जी ।

राजा जी का दूसरा विषय है ।

SHRI A. RAJA (NILGIRIS): Sir, a tragic incident happened in the early hours of Monday, the 2nd December 2019 at Nadoor Village near Mettupalayam Municipality in my constituency. A compound wall constructed by  a private individual had collapsed,  instantly killing 17 Scheduled Castes people, including children. The fact remains that the villagers had on several occasions complained to the district administration and the State Government with regard to the danger posed by the compound wall. The incident led to scores of people, including relatives of the deceased and the members of the pro-Dalit organisations like Tamil Tigers and other political parties protest against the district administration and pressing for reasonable demand to accommodate them inside the Mettupalayam Government Hospital Campus.

“ कि यह सभा 05 दिसंबर, 2019 को सभा में प्रस्तुत कार्य मंत्रणा समिति के ग्यारहवें प्रतिवेदन से सहमत है ।” माननीय अध्यक्ष : प्रश्न यह है :

“ कि सभा 05 दिसंबर, 2019 को सभा में प्रस्तुत कार्य मंत्रणा समिति के ग्यारहवें प्रतिवेदन से सहमत है । ” प्रस्ताव स्वीकृत हुआ ।

SHRI BALUBHAU ALIAS SURESH NARAYAN DHANORKAR (CHANDRAPUR): I beg to present the following Reports (Hindi and English versions) of the Standing Committee on Coal and Steel :-

(i)                 Third Report on 'Demands for Grants (2019-20)' pertaining to the Ministry of Coal.

(ii)               Fourth Report on 'Demands for Grants (2019-20)' pertaining to the Ministry of Mines.

(iii)              Fifth Report on 'Demands for Grants (2019-20)' pertaining to the Ministry of Steel.

SHRIMATI ANUPRIYA PATEL (MIRZAPUR): I beg to present the following Reports (Hindi and English versions) of the Standing Committee on Energy (2019-20) :-

(i)                 1st Report on Demands for Grants relating to the Ministry of New and Renewable Energy for the year 2019-20.

(ii)               2nd Report on Demands for Grants relating to the Ministry of Power for the year 2019-20.

SHRI ADHIR RANJAN CHOWDHURY (BAHARAMPUR): Sir, I beg to present the following Reports (Hindi and English versions) of the Public Accounts Committee (2019-20):-

(1) 1st Report on ‘Revision of ceilings for Exception Reporting in Appropriation Accounts’.

(2) 2nd Report on Action taken by the Government on the Observations/Recommendations of the Committee contained in their 95th Report (16th Lok Sabha) on ‘Health and Family Welfare’.

(3) 3rd Report on Action taken by the Government on the Observations /Recommendations of the Committee contained in their 103rd Report (16th Lok Sabha) on ‘Assessment of Entities Engaged in Health & Allied Sector’.

माननीय अध्यक्ष: माननीय सदस्यगण,मुझे कुछ विषयों पर माननीय सदस्यों के स्थगन-प्रस्ताव की सूचनाएं प्राप्त हुई हैं । मैंने किसी भी स्थगन-प्रस्ताव की सूचना को अनुमति प्रदान नहीं की है ।

__________  

डॉ. निशिकांत दुबे (गोड्डा): माननीय अध्यक्ष जी, मैं आपके माध्यम से … * भ्रष्टाचार की गंगोत्री है,के बड़े स्कैम की तरफ देश और पार्लियामेंट का ध्यान आकृष्ट करना चाहता हूं ।             महोदय, जब माननीय वाजपेयी जी की सरकार थी,वर्ष 2003 में सरकार ने तय किया था कि हम लोगों को एस बैंड के लिए कंपनी बनानी चाहिए और एन्ट्रिक्स को इसकी मार्केटिंग करनी चाहिए । वर्ष 2003 में एक आदमी के साथ उसकी बातचीत स्टार्ट हुई । हमारी सरकार चली गई । आपको जानकर आश्चर्य होगा कि हमारी सरकार के जाने के बाद 28 जनवरी, 2005 को एन्ट्रिक्स और देवास नाम की कंपनी के साथ एक एग्रीमेंट साइन हुआ । …(व्यवधान) देवास कंपनी 17 दिसम्बर, 2004 को बनी । …(व्यवधान) उसके साथ 60,000 करोड़ का एग्रीमेंट भारत सरकार ने साइन किया । …(व्यवधान)           महोदय, दूसरा सवाल है कि जिन कंपनियों से पैसा आया, मॉरिशस की कंपनी   …(व्यवधान) कंपनी 2006 में बनी, 2009 में बनी, 2010 में बनी ।…(व्यवधान) और … * जी ने एफआईपीबी का क्लियरेंस दिया । …(व्यवधान) माननीय अध्यक्ष: श्री संतोष पाण्डेय जी ।