Supreme Court Legal News A retrospective provision in a tax act which is “for the removal of doubts” cannot be presumed to be retrospective, even where such language is used, if it alters or changes the law as it earlier stood. M.M. Aqua Technologies Ltd. v. Commissioner of Income Tax, Delhi-III Decided on 11th August, 2021 For full textclick here

Justice P.B. Suresh Kumar (High Court of Kerala) From the judgment in Vincy Divakaran v. State of Kerala

A husband’s licentious disposition disregarding the autonomy of the wife is a marital rape, albeit such conduct cannot be penalised, it falls in the frame of physical and mental cruelty. Jusice A .Muhamed Mustaque (High Court of Kerala) From the judgment in XXX v. XXX

Since an adjudication of the plea of res judicata requires consideration of the pleadings, issues and decision in the ‘previous suit’, such a plea will be beyond the scope of Order 7 Rule 11 (d), where only the statements in the plaint will have to be perused.:SC issues guiding principles for deciding an application under Order 7 Rule 11(d) CPC Srihari Hanumandas Totala v. Hemant Vithal Kamat & Ors Decided on 09th August, 2021 For full textclick here

The constitutional right of the petitioners to hold and enjoy property would indeed include the right to cut and transport trees standing on their private property, subject to any statutory restrictions. Right of the petitioners cannot be taken away except with the authority of law. Justice N. Nagaresh (High Court of Kerala) From the judgment in Ammini v. State of Kerala