Protection of Children from Sexual Offences Act, 2012—Section 4(2)—Penal Code, 1860 (IPC)—Section 376—Acquittal Due to Failure to Prove Victim’s Minority Beyond Reasonable Doubt—The High Court, in a criminal appeal, examined the conviction of the appellant under Section 4(2) of the Protection of Children from Sexual Offences (POCSO) Act, 2012, and Section 376 of the Indian Penal Code, 1860—The case involved a crucial determination of the victim’s age, which formed the basis for invoking the POCSO Act—A division bench delivered a split verdict—The dissenting judge upheld the trial court's conviction, finding that the prosecution had provided sufficient proof of the victim’s minority and that the appellant had engaged in sexual intercourse with the victim—However, t...

Income Tax Act, 1961—Section 10(26AAA)—Finance Act, 2023—Amended Definition of "Sikkimese"—Constitutional Validity Upheld—The case pertained to the challenge against the amended definition of "Sikkimese" under Section 10(26AAA) of the Income Tax Act, 1961, as introduced by the Finance Act, 2023—The petitioners contended that the amendment, particularly Explanation (v) to clause (26AAA), violated Article 371F(k) of the Constitution of India, which provides special protections and privileges to indigenous Sikkimese people—The High Court of Sikkim dismissed the Public Interest Litigation (PIL), holding that the amendment was limited in scope to income tax exemptions and did not interfere with the constitutional safeguards under Article 371F(k)—The court relied on the clarifi...

Motor Accident Claims—Compensation for Deceased Bachelor—Deduction for Personal Expenses—Filial Consortium—Enhancement of Compensation—In motor accident claims involving the death of a bachelor with dependent family members, the deduction for personal and living expenses from loss of earnings may be restricted to one-third based on Supreme Court precedent—Compensation for filial consortium to dependent family members should be awarded as per established norms— In the present case, the Motor Accidents Claims Tribunal (MACT) awarded compensation to the claimants, including the deceased’s widowed mother and younger siblings—On appeal, the High Court modified the award by adjusting the deduction for personal expenses from one-fourth to one-third, considering the deceased’s finan...

The appellant, Zydus Wellness Products Limited, is involved in manufacturing pharmaceuticals, cosmetics, food, and beverages under the GST Tariff of India—The appellant has five manufacturing units in Namchi, Sikkim—The Department of Revenue issued notifications exempting goods from excise duty leviable under the Central Excise Tariff Act, 1985 (5 of 1986)—These notifications were rescinded with effect from 01-07-2017, leading to the approval of the Budgetary Support Scheme (BSS) for eligible units in Jammu & Kashmir, Uttarakhand, Himachal Pradesh, and the North Eastern States, including Sikkim—The appellant applied for registration under the BSS scheme and received two Unique IDs with exemption benefits—The Central Board of Indirect Taxes & Customs (CBIC) mandated eligible units to re-apply for regis...

Motor Vehicles Act, 1988—Sections 149(2)—In 2011, a Maruti Suzuki Taxi vehicle was hit by boulders during an earthquake, causing the vehicle to careen off the road into a river—All occupants, except one, were swept away, and the body of Wangdi Sherpa was recovered—The son of the deceased filed a claim petition under Section 166 of the Motor Vehicles Act, 1988, claiming rash and negligent driving—The owner of the vehicle contested the claim, arguing that the vehicle was properly maintained and mechanically fit—The Appellant Insurance Company denied liability, arguing that rash and negligent driving had not been proven—The Learned Motor Accidents Claims Tribunal determined that the deceased was forty-six years old and earning Rs. 10,000 per month—The compensation was computed in favor of the r...

The writ petition challenges the order dated 14.02.2023, which reduced the penalty of dismissal from service to compulsory retirement with compulsory retirement benefits—The petition explores the jurisdiction and scope of Rule 11 of the Sikkim Government Servants' (Discipline and Appeal) Rules, 1985—The petitioner was imposed a penalty of dismissal of service on 25.09.2018, and filed a Writ Petition No.4 of 2018 challenging the failure of respondents to accept his notice for voluntary retirement or resignation—The writ petition was allowed to be withdrawn on 27.09.2018, as the compliance report stated that the Disciplinary Authority had imposed a penalty of dismissal of service on the petitioner—The petitioner made a representation to the Chief Minister to review the order, and on 27.02.2019, the respondent no....

On 31-08-2005, a car accident involving a Maruti 800 killed the Claimant's son, Junar Lucksom, and three of his neighbors—The vehicle was recovered, but the victim's documents remained untraced—The Claimant filed a petition under Section 166 of the Motor Vehicles Act, 1988, seeking compensation of Rs. 20,15,000/-—The Appellant contested the claim, arguing that rash and negligent driving could not be established and that the insurance policy was a 'Private Car Liability Policy'—The Respondent No.3 contested the claim, arguing that all the vehicle's documents were valid and effective at the time of the accident—The Learned Motor Accidents Claims Tribunal settled all issues in favor of the Claimant, concluding that the accident was due to the rash and negligent driving of the driver—The...

Protection of Children from Sexual Offences Act, 2012—Sections 5(n)—The appeal questions the findings of the Gangtok Court of the Learned Special Judge (POCSO Act, 2012), Gangtok, in Sessions Trial Case No.51 of 2019 (State of Sikkim vs. Txxxxx Rxx)—The Appellant was convicted of offences under Section 5(n) and Section 9(l) of the Protection of Children from Sexual Offences Act, 2012, and sentenced to rigorous imprisonment for a term of twenty years with a fine of Rs. 5,000/-—The facts leading to the indictment include a FIR lodged by a school teacher, a FIR registered under Section 10 of the POCSO Act, and endorsed by an Investigating Officer—The Appellant entered a plea of 'not guilty' and claimed trial—The Prosecution argued that the allegations against him were untrue and that the victim'...

Protection of Children from Sexual Offences Act, 2012—Sections 3(a)—I.A. No.01 of 2024 is an application for bail and suspension of sentence for a young man convicted under Section 376(1) of the Indian Penal Code, 1860 and Section 3(a) of the Protection of Children from Sexual Offences Act, 2012—The petitioner, aged 27 years, is a married man with a baby and elderly parents—The petitioner's senior counsel argues that the DNA paternity test failed to determine the biological father of the alleged foetus, and the age of the victim remains unproved—The petitioner has a prima facie good case on merits, and the petitioner should be given due consideration and his sentence suspended—The petitioner's additional public prosecutor argues that the petition for bail should not be considered, as the age of ...

Motor Vehicles Act, 1988—Section 166—The appeal arises from MACT Case No.13 of 2013, dated 21-11-2023, where compensation of Rs. 43,78,080/- was granted to the Claimants-Respondents No.1 and 2, the mother and brother of the deceased—The deceased, Bhanu Sharma, was an employee of the Rural Development Department, Government of Sikkim, and was travelling in a private Maruti Alto 800 owned by his brother Indra Mani Sharma—The accident occurred on 2001-2023, and the cause was rash and negligent driving on the part of Indra Mani Sharma—The insurance policy was valid from 17-06-2022 to 16-06-2023, covering 20-01-2023—The Claimants contested the claim, arguing that there was no evidence to indicate rash and negligent driving as the cause of the accident—The MACT determined that the policy covered a third...