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Criminal Law

Essentials for Abetment of Suicide

 22-Aug-2024

Source: Madhya Pradesh High Court

Why in News?

Recently, the Madhya Pradesh High Court in the matter of Khairu @ Satendra Singh Rawat v. the State of Madhya Pradesh and Others has held that to constitute a charge for abetment of suicide there must be an actual intention and mere occasional harassment, or misbehavior does not amount to abetment of suicide.

What was the Background of the Khairu @ Satendra Singh Rawat v. the State of Madhya Pradesh and Others Case?

  • In this case, Vandana (deceased) was the wife of Vikram, found dead hanging from a ceiling fan with Saree's help.
  • First Information Report (FIR) was filed against a person (petitioner in this case) and against the husband for abetting the suicide by the relatives of the deceased and were charged under Section 34 and Section 306 of Indian Penal Code, 1860 (IPC).
  • It was alleged that the petitioner and the husband used to misbehave with the deceased and the husband used to manhandle the deceased after intoxication.
  • The case was presented before the Trial Court where it was held that the petitioner and the co accused (Vikram) are liable under the charges to harass and instigate the deceased to commit suicide.
  • Aggrieved by the decision the petitioner preferred a criminal revision to the Madhya Pradesh High Court on the ground that there were no intentional instigations or acts done to abet the suicide.

What were the Court’s Observations?

  • The Madhya Pradesh High Court referred to various landmark cases to conclude the decision of this case.
  • The Madhya Pradesh High Court noted that the overt act of accused person must be of such a nature where the victim had no option but to commit suicide.
  • It was further added by the High Court that even assuming the petitioner misbehaved with deceased, the conduct does not fall within "incitement" or "instigation".
  • The Madhya Pradesh High Court followed by the above the observations overturned the decision of the Trial Court and held that the charges framed against the petitioner and the co accused holds no prima facie evidence and therefore accepted the Criminal Revision.

What is Abetment of Suicide?

About:

  • Section 306 of IPC deals with the Abetment of suicide whereas the same provision has been covered under Section 108 of the Bharatiya Nyaya Sanhita, 2023(BNS).
  • It states that if any person commits suicide, whoever abets the commission of such suicide, shall be punished with imprisonment of either description for a term which may extend to ten years, and shall also be liable to fine.
  • A bare reading of above provision would demonstrate that for an offence under Section 306 of IPC, there are twin requirements, namely, suicide and abetment to commit suicide.
  • Commission of suicide is not made punishable not because it is not culpable, but because the person responsible would have departed from this world before he can face any indictment.
  • Whereas abetment of commission of suicide is viewed very seriously by law.

History

  • During the ancient times India has the tradition of Sati, where a Hindu women used to burn herself on the death of her husband.
  • This tradition was considered the purest form of ending a woman’s life.
  • To eliminate such practices in the name of tradition, the provisions of suicide were added.
  • Further the ill treatments by the in-laws for not bringing dowry and due to harassment and cruelty on woman by the husband or by the in laws leads to introduction of abetment of suicide.

Position under IPC

  • The punishment for abetment of suicide is given under Section 306 of the IPC as
  • If any person commits suicide, whoever abets the commission of such suicide, shall be punished with imprisonment of either description for a term which may extend to ten years, and shall also be liable to fine.

Position under BNS

  • The punishment for abetment of suicide is given under Section 108 of the BNS as
    • If any person commits suicide, whoever abets the commission of such suicide, shall be punished with imprisonment of either description for a term which may extend to ten years, and shall also be liable to fine.

What is Abetment?

  • About:
    • If any person compels, instigates, provokes someone to take his/her own life.
    • The act of abetment of suicide is a mental act of assisting and encouraging someone to commit suicide.
  • Legal Provision:
    • Section 45 of BNS and earlier Section 107 of IPC defined abetment as
    • A person abets the doing of a thing, who—
      • instigates any person to do that thing; or
      • engages with one or more other person or persons in any conspiracy for the doing of that thing, if an act or illegal omission takes place in pursuance of that conspiracy, and in order to the doing of that thing; or
      • intentionally aids, by any act or illegal omission, the doing of that thing.
    • Explanation 1: A person who, by wilful misrepresentation, or by wilful concealment of a material fact which he is bound to disclose, voluntarily causes or procures, or attempts to cause or procure, a thing to be done, is said to instigate the doing of that thing.
    • Explanation 2 : Whoever, either prior to or at the time of the commission of an act, does anything in order to facilitate the commission of that act, and thereby facilitates the commission thereof, is said to aid the doing of that act.
  • Landmark Judgements
    • Gangula Mohan Reddy v. State of Andhra Pradesh (2010): The Supreme Court in this case observed that
      • Abetment involves a mental process of instigating a person or intentionally aiding a person in doing of a thing.
      • Without a positive act on the part of the accused to instigate or aid in committing suicide, conviction cannot be sustained.
      • There has to be a clear mens rea to commit the offence.
      • It also requires an active act or direct act which led the deceased to commit suicide seeing no option and this act must have been intended to push the deceased into such a position that he committed suicide.
    • Sanju @ Sanjay Singh Sengar v. State of Madhya Pradesh (2002): The Supreme Court in this case observed that there was no evidence that the accused provoked, incited or encouraged deceased to commit suicide so, it cannot be presumed that deceased was so frightened that he had no option left except committing suicide and was compelled to do so.

What is the Position of Attempt to Suicide in Law?

  • Criminalization
    • The criminalization of attempt to suicide is based on two aspects:
      • Whether it was voluntary?
      • Whether it was abetted?
    • The Indian Legal System criminalizes any person who attempts to commit suicide which disturbs the public order.
    • It is considered a crime against the state and shall be punished with imprisonment for a term not exceeding 10 years under Section 309 of IPC
  • Demand for Decriminalization
    • The concept of punishing the tortured is often contested by various activists and jurists.
    • The concept does not promote suicide rather it promoted transition of a individual who has attempted suicide.
    • It can also be said that decriminalization will lead to more open discussions by the people who are suicidal or have such mental distress that it leads them to attempt suicide.
    • Decriminalization of attempts of suicide will increase the chances of healing of the person by taking medical help on time.
  • Euthanasia & Abetment of Suicide
    • The word Euthanasia is derived from the Greek words “eu” and “thanotos” which literally mean good death and is otherwise described as mercy killing.
    • It is further classified as Active and passive.
    • Abetment of suicide cannot be considered as good death rather it is an act where a person pushes someone to commit suicide by causing mental or physical or emotional distress.

Criminal Law

In Re: Right to Privacy of Adolescents

 22-Aug-2024

Source: Supreme Court

Why in News?

The Supreme Court recently directed all States and Union Territories to strictly enforce the Protection of Children from Sexual Offences (POCSO) Act,2012 and the Juvenile Justice (Care and Protection) Act, 2015,(JJ Act) to better protect victims of sexual offences.

  • This came in response to the State of West Bengal's failure to adequately care for a victim under these laws.
  • The Court specifically emphasized the need for immediate reporting of offenses to the Child Welfare Committee and Special Court, as mandated by Section 19(6) of the POCSO Act.
  • Additionally, the Court criticized the Calcutta High Court's suggestion to amend the POCSO Act to decriminalize consensual sex among older adolescents, rejecting the idea of exceptions for "non-exploitative" acts.

What was the Background of In RE: Right to Privacy of Adolescents?

  • The case involves a criminal appeal (no. 1451 of 2024) filed by the State of West Bengal against a judgment passed by the High Court of Judicature at Calcutta on 18th October 2023.
  • The original case concerned an accused who was convicted by a Special Judge under the Protection of Children from Sexual Offences Act, 2012 (POCSO Act) for offenses under Section 6 of the POCSO Act and Sections 363 and 366 of the Indian Penal Code,1860 (IPC).
  • The victim was a 14-year-old girl at the time of the incident.
  • The victim's mother filed a First Information Report (FIR) on 29th May 2018, stating that her daughter had left home on 20th May 2018, without informing anyone.
  • It was alleged that the accused, about 25 years old at the time, had enticed the victim to leave her house with his two sisters' help.
  • The victim gave birth to a female child, and the accused is admittedly the biological father of the child.
  • There was a significant delay in the investigation, with the accused being arrested on 19th December 2021.
  • The chargesheet was filed on 27th January 2022, charging the accused with offenses under the POCSO Act, IPC, and the Prohibition of Child Marriage Act, 2006.
  • The prosecution examined seven witnesses during the trial.
  • The victim claimed that she had married the accused and left her house of her own will. She expressed a desire to continue living with the accused.
  • The victim's mother produced the victim's birth certificate as evidence of her age.
  • The victim had been kept in Narendrapur Sanlaap home for some time before returning to her mother's house, after which she went back to live with the accused.
  • Medical evidence confirmed that the accused had physical relations with the victim, resulting in the birth of a child.
  • The accused was eventually released on bail after his arrest in December 2021.

What were the Court’s Observations?

  • The Supreme Court found that the Calcutta High Court's judgment contained irrelevant observations, introducing legally baseless concepts like "non-exploitative sexual acts" and "older adolescents" in relation to POCSO Act offenses.
    • The High Court erroneously exceeded its jurisdiction by acquitting the accused despite proven guilt by using powers under Article 226 and Section 482 of Code of Criminal Proceedure,1973 CrPC, .
  • The Supreme Court restored the conviction of the accused under Sections 376(2)(n) and 376(3) of the IPC and Section 6 of the POCSO Act, emphasizing that a sexual act against a 14-year-old cannot be termed "non-exploitative" regardless of the current circumstances.
  • The Court clarified that under Section 375 read with Section 376(2)(n) of the IPC, the offense is established notwithstanding any consensual relationship.
    • It reaffirmed that serious crimes like rape cannot be quashed due to a settlement between the offender and victim, By Gian Singh v. State of Punjab,2012.
  • The Supreme Court noted the State machinery's failure to implement Section 19(6) of the POCSO Act and relevant sections of the Juvenile Justice Act, which would have provided necessary care and protection to the victim.
    • This failure was deemed a violation of the victim's fundamental rights under Article 21 of the Constitution.
  • The Court directed all States and Union Territories to strictly implement the provisions Section 19(6) of the POCSO Act and Juvenile Justice Act to ensure proper care and protection of child victims.
    • It also mandated the creation of an expert committee to assist the victim and review support measures.
  • The Supreme Court recommends introspection and course correction by all stakeholders, including the judiciary, in handling POCSO Act cases.
    • It directed States to consider framing Rules for Section 46 of the Juvenile Justice Act, dealing with aftercare of children leaving institutional care.
  • The Court emphasized that failure to provide immediate aid and support to POCSO Act victims violates their fundamental rights under Article 21 of the Constitution, highlighting the need for a victim-centric approach in such cases.

What is Section 19(6) of POSCO?

  • Under Section 19(6) the Special Juvenile Police Unit or local police have a mandatory duty to report cases falling under the POCSO Act to specific authorities.
  • The authorities to be informed are:
    • a) The Child Welfare Committee
    • b) The Special Court, or
    • c) The Court of Session (where no Special Court has been designated)
  • This reporting must be done without unnecessary delay and within a maximum period of twenty-four hours from the time the matter comes to their attention.
  • The report must include:
    • a) Details of the matter (i.e., the alleged offense)
    • b) An assessment of the child's need for care and protection
    • c) Information on the steps already taken regarding the child's care and protection
  • This provision immediately considers the child's need for care and protection, making it a crucial part of the initial reporting process.
  • This reporting is a procedural mandate, ensuring that appropriate authorities are promptly involved in cases involving sexual offenses against children.
  • The provision serves to initiate legal proceedings and ensure the rapid implementation of child protection measures.

What is Child Welfare Committee under JJ Act,2015

About:

  • Chapter V, Section 27 of the Juvenile Justice (Care and Protection of Children) Act, 2015 deals with the Child Welfare Committee
  • Every district must have at least one Child Welfare Committee, constituted by the State Government, to handle matters related to children in need of care and protection.
  • Each Committee must consist of a Chairperson and four members, with at least one woman and one expert on children's issues. All members must receive induction training within two months of appointment.
  • Committee members must have specific educational qualifications in fields related to child welfare and at least seven years of experience in children's health, education, or welfare activities.
  • Individuals with a history of human rights violations, convictions of moral turpitude, or involvement in child abuse are ineligible for Committee membership.
  • Committee members are appointed for a maximum term of three years, and their appointment can be terminated by the State Government for misconduct, conviction, or failure to attend meetings regularly.
  • The Committee functions as a Bench with powers equivalent to those of a Metropolitan Magistrate or Judicial Magistrate of First Class under the Code of Criminal Procedure, 1973.
  • The District Magistrate serves as the grievance redressal authority for complaints about the Committee's functioning and conducts quarterly reviews of the Committee's performance

Power of Committee

  • Section 29 deals with Powers of Committee.
  • The Committee shall have the authority to dispose of cases for the care, protection, treatment, development and rehabilitation of children in need of care and protection, as well as to provide for their basic needs and protection.
  • Where a Committee has been constituted for any area, such Committee shall, notwithstanding anything contained in any other law for the time being in force, but save as otherwise expressly provided in this Act, have the power to deal exclusively with all proceedings under this Act relating to children in need of care and protection.

Function of Committee

  • Section 30 deals with the functions and responsibilities of the Committee.
  • The Committee is responsible for overseeing and receiving children presented before it, conducting inquiries into their safety and well-being, and authorizing appropriate care arrangements under the Act.
  • Committe may instruct Child Welfare Officers, probation officers, District Child Protection Units, or NGOs to carry out social investigations and submit reports.
  • The Committee has the authority to place children in foster care, ensure their care and rehabilitation through individualized plans, and select suitable registered institutions based on the child's needs.
  • The Committee is required to inspect residential facilities for children at least twice a month, certify surrender deeds, and ensure that parents have adequate time to reconsider.
  • It must make efforts to reunite abandoned or lost children with their families and declare orphaned, abandoned, and surrendered children legally free for adoption after proper inquiry.
  • The Committee can suo motu initiate cases with a decision from at least three members and is responsible for rehabilitating sexually abused children as reported under the Protection of Children from Sexual Offences Act, 2012.
  • The Committee must handle cases referred to by the Board, coordinate with police, labor departments, and other childcare agencies, inquire into child abuse complaints in care institutions, and ensure children receive appropriate legal services.

Inquiry by Committee

  • Section 36 deals with inquiry
  • The Committee shall hold an inquiry upon production of a child or receipt of a report under section 31.
  • The Committee may order a child to be sent to a children's home, fit facility, or fit person, and initiate a social investigation.
  • Children under six years who are orphaned, surrendered, or abandoned shall be placed in a Specialised Adoption Agency where social investigations must also be completed within fifteen days.
  • The Committee must pass a final order within four months of the child's first production.
  • For orphan, abandoned, or surrendered children, inquiry completion time is specified in section 38.
  • If a child is found to have no family or support, the Committee may send them to appropriate care facilities based on their age and needs.
  • The situation of children placed in care facilities or with fit persons/families shall be reviewed periodically by the Committee and also
  • The District Magistrate shall review case pendency and may direct the Committee to take remedial measures also review to the State Government, which may constitute additional Committees if needed and Committee must submit quarterly reports on case disposals and pendency to the District Magistrate.
  • If pendency remains unaddressed for three months after directions, the State Government shall terminate the Committee and constitute a new one.
  • The State Government shall maintain a standing panel of eligible persons for immediate appointment to a new Committee.
  • In case of delay in constituting a new Committee, the Child Welfare Committee of a nearby district shall assume responsibility.

Criminal Law

Right To Privacy of Rape Victim

 22-Aug-2024

Source: Supreme Court

Why in News?

A bench of Chief Justice of India DY Chandrachud, Justice JB Pardiwala and Justice Manoj Misra issued an injunctive order to restrain the circulation of the photographs and video clips of the rape victim.

  • The Supreme Court held this in the case of Kinnori Ghosh v. Union of India.

What is the Background of Kinnori Ghosh v. Union of India Case?

  • In the present case a writ was filed under Article 32 of the Constitution of India, 1950 (COI) by the members of the Bar following the rape and death of the lady doctor in a Hospital in West Bengal.
  • It is to be noted that following the above gruesome incident the name of the deceased and related hashtags have been widely published on electronic and social media platforms including Meta (Instagram and Facebook), Google (YouTube) and X (formerly Twitter).
  • Infact the photographs of the body of the deceased and the video clips of the deceased were circulating in the social media.
  • Thus, a writ petition was filed in order to restrain the above.

What were the Court’s Observations?

  • The Court held that the above acts were in violation of Nipun Saxena & Anr v. Union of India (2019).
  • Further, it was observed that a directive was also issued by the Union Ministry of Home Affairs on 16th January 2019 regarding the protection of privacy of rape victim.
  • Accordingly, the Court issued an injunctive order to prevent the circulation of the name, images and videos of the deceased from circulating in the social media.

What is Right to Privacy of Victim of Rape?

  • Right to Privacy under Article 21 of COI
    • Article 21 of the COI lays down that no person shall be deprived of his right to life or personal liberty except according to procedure established by law.
    • Right to privacy is nowhere defined expressly as a fundamental right. However, the Courts have overtime held that Right to Privacy flows primarily from Article 21 of the Constitution.
    • In the landmark judgment of Justice K.S. Puttaswamy & Anr v. Union of India & Others (2017), it was unanimously held by the Supreme Court that right to privacy is a fundamental right under Article 21.
    • However, it was also held in this case that right to privacy is not absolute and is subject to certain restrictions.
    • The Court held that the right may be restricted by State action that passes the following three tests:
      • Firstly, the State action must have a legislative mandate
      • Secondly, it must be pursuing a legitimate state purpose
      • Thirdly, it must be proportionate i.e. such state action must be the least intrusive of the available alternatives to achieve the ends.
  • Need to Protect Right to Privacy of Rape Victim
    • Notion of Victim- Shaming in our Society
      • Unfortunately, in our society victim despite being innocent is treated as a ‘pariah’ and ostracized from the society.
      • The offence of rape is attached to the ‘honour’ of the family and many of such cases go unreported due to such notions existing in the society.
      • Even after the complaint is recorded there is a high possibility that the victim would be harassed by the police and might be questioned in intimidating terms.
      • Even during the trial in the Court room, the victim is subjected to harsh cross-examination that sometimes leads to character assassination of the victim.
    • Difficulty for the victim to reintegrate in Society
      • A victim of rape often finds it difficult to get married, find a job or get integrated in the society like a normal human being.
      • Our criminal justice system lacks an adequate witness protection programme and thus, there is a greater need to protect the victim and protect her identity.
  • Directions in Nipun Saxena v. Union of India (2019)
    • A 2-judge bench of Supreme Court consisting of Justice Deepak Gupta and Justice Madan B. Lokur in this case laid down certain guidelines to be followed in order to protect the privacy of the victim of rape.
    • It is to be noted that these guidelines form the basis of directives issued by Union Ministry of Home Affairs issued on 16th January 2019.
S. No. Guidelines in Nipun Saxena Case
1.

No person shall print or publish in print, electronic, social media etc the

    • name of the victim or
    • disclose any facts even in remote manner that might lead to the victim being identified and should make the identity of the victim known to public at large.
2.

The identity of the victim shall not be disclosed even under the authorization of the next kin if the victim is:

    • Dead
    • Or of unsound mind

In these cases identity can be disclosed only if circumstances justify such disclosure and the same shall be decided by the competent authority which at present is Sessions Judge.

3. The First Information Report relating to offences under Section 376, 376A, 376AB, 376B, 376C, 376D, 376DA, 376DB and 376E of Indian Penal Code, 1860 (IPC) and other offences of POCSO shall not be put in public domain.
4. In case appeal is filed by victim under Section 372 of Criminal Procedure Code, 1973 (CrPC) it is not necessary for the victim to disclose his/her identity.
5. The police officer should ensure that the documents in which name of the victim is disclosed are kept in sealed cover
6. All the authorities to whom the name of the victim is disclosed by the investigating agency or the Court are duty bound to keep it a secret and not disclose it.
7. An application by next kin to authorise the disclosure of identity of the victim that is dead or of unsound mind shall be made under Section 228A (2) (c) of IPC should be made to the Sessions Judge until the social welfare institutions or organisations are identified.
8. In case of a matter under POCSO, disclosure of identity only permitted by Special Court if it is in interest of the child.
9.

All States/Union Territories to set up atleast ‘one stop centre’ in every district within one year.

What are the Relevant Legal Provisions Regarding Right to Privacy of Victim of Rape?

  • Provisions Under IPC and BNS
    • Section 228A of IPC: Disclosure of Identity of victim in certain offences
      • This was added in IPC vide Amendment Act No. 43 of 1983 with effect from 25th December 1983.
      • Clause 1 provides that
        • This Section applies to any person who prints or publishes
          • The name
          • Or any other matter which may make identity of any person known against whom the offences specified hereunder are committed.
      • The offences with regard to which this Section applies are:
        • Section 376
        • Section 376A
        • Section 376AB
        • Section 376 B
        • Section 376 C
        • Section 376 D
        • Section 376DA
        • Section 376DB
      • Such a person who commits the above shall be liable to punishment of two years and shall also be liable to fine.
      • Clause 1 above shall not apply where disclosure happens in following circumstances:
      • Printing or publication is by or under the order in writing of the officer in charge of police station or the police officer acting in good faith making investigation into the offence.
      • Printing or publication is by or with authorisation in writing of victim
      • where the victim is dead or minor or of unsound mind, by, or with the authorisation in writing of, the next of kin of the victim:
      • Proviso provides that authorisation provided for here should be given to anybody other than chairman or the secretary of any recognized welfare institution or organization.
      • Clause 3 provides for punishment where the proceedings with respect to above offences are printed or published without prior authorisation of the Court.
        • The punishment provided for here is imprisonment of 2 years and also fine.
      • The Explanation added here provides that printing of judgment of High Court and Supreme Court does not amount to an offence under this Section.
    • Section 72 of Bharatiya Nyaya Sanhita, 2023 (BNS)
      • This Section of BNS is a word-by-word reproduction of Section 228A of IPC.
  • Provisions Under Procedural Law
    • Section 327 of CrPC: Court to open
      • Clause 2 of Section 327 provides that trial of offences under Section 376, 376A, 376AB, 376B, 376C,376D,376DA,376DB of IPC shall be conducted in camera
      • There are two provisos attached to this provision:
        • Proviso 1: The presiding judge may on application made allow any particular person to have access to, to be or remain in the room or building used by the Court.
        • Provisio 2: The in camera trial shall be conducted as far as possible by a woman Judge or Magistrate.
      • Further, Clause 3 of Section 327 provides that it shall not be lawful to print or publish any matter relating to any such proceeding except with the previous permission of Court.
      • The proviso to this Section provides that the above ban can be raised subject to maintaining the confidentiality of name and address of the parties.
    • Section 366 of Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS)
      • Section 366 (2) is a reproduction of Section 327 (2) of CrPC.
      • The only difference is that in Section 366 (2) of BNSS the trial of the following offences shall be in camera:
        • Section 64 to Section 68 of BNS (related to rape)
        • Section 70, 71 of BNS (related to gang rape and repeat offenders)
        • Section 4,6,8,10 of Protection of Children from Sexual Offences Act, 2012 (POCSO).

Constitutional Law

Doctrine of Prospective Overruling

 22-Aug-2024

Why in News?

The Supreme Court of India, in a recent judgment, has rejected the plea for prospective overruling in Mineral Area Development Authority v. Steel Authority of India (MADA Judgment), which had clarified the legislative powers of States to tax mineral rights.

What are Facts of the Case?

  • Constitutional and Legislative Background:
    • The case revolves around Entry 50 of List II of the Seventh Schedule to the Constitution, which deals with taxes on mineral rights.
    • Regulation of mines and mineral development is enumerated under both the Union List (Entry 54 of List I) and the State List (Entry 23 of List II).
    • Parliament enacted the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR Act) under Article 246 of the Constitution.
  • Previous Judgments:
    • India Cement Ltd. v. State of Tamil Nadu (1990): A seven-Judge Bench held that royalty is a tax. It ruled that state legislatures lack competence to levy taxes on mineral rights as the subject matter is covered by the MMDR Act. The Court also held that royalty cannot be used by State legislatures as a measure of tax on mineral-bearing lands under Entry 49 of List II.
    • State of West Bengal v. Kesoram Industries Ltd. (2004): A Constitution Bench clarified that royalty is not a tax. It stated that the decision in India Cement stemmed from an inadvertent error.
  • State Actions Post India Cement Case and Kesoram Case:
    • Several State legislatures exercised powers to impose taxes on mineral-bearing land under Entry 49 of List II.
    • They used mineral value or royalty as the measure of tax.
    • Some states like Rajasthan and Uttar Pradesh imposed environment and health cess and fees for transporting coal and coal-dust from mines.
  • Legal Challenges:
    • The constitutional validity of these levies was challenged before various High Courts.
    • Grounds for challenge:
      • Beyond the legislative competence of State legislatures.
      • In violation of the law laid down in India Cement.
  • Referral to Larger Bench:
    • On 30th March 2011, a three-Judge Bench noticed the divergence between India Cement Case and Kesoram Case.
    • The matter was referred to a nine-Judge Bench to provide a decisive ruling on several questions related to legislative competence and interpretation of constitutional provisions.
  • MADA Judgment (July 2024):
    • The nine-Judge Bench of Chief Justice of India (CJI) D Y Chandrachud, Justices Hrishikesh Roy, Abhay S Oka, J B Pardiwala, Manoj Misra, Ujjal Bhuyan, S C Sharma, A G Masih and B V Nagarathna in Mineral Area Development Authority v. Steel Authority of India answered the referred questions on 25th July 2024 in the case of Mineral Area Development Authority v. M/S Steel Authority Of India & Ors.
      • Justice B V Nagarathna gave a dissenting opinion.
    • Majority bench overruled India Cement Case and subsequent decisions relying on it.
    • The Court held that States have legislative competence to tax mineral rights and mineral-bearing lands.
  • Current Proceedings:
    • After the MADA judgment, counsel for the assessees requested that it be given prospective effect.
    • The Court listed the matter for hearing submissions on whether the judgment should be applied prospectively.
    • The total amount due by the assessees (including public sector undertakings) to the governments was substantial, raising concerns about the financial implications of the ruling.

What were the Court’s Observations?

  • The court rejected the submission to give MADA Judgment prospective effect.
  • However, it laid down some conditions to balance the interests of states and assessees:
    • States cannot levy taxes under the relevant entries for transactions before 1st April 2005.
    • Payment of tax demands to be staggered over 12 years starting 1st April 2026.
    • Interest and penalties on demands for the period before 25th July 2024 to be waived for all assessees.
  • The bench also explained the application of doctrine of prospective overruling.

What is Doctrine of Prospective Overruling?

  • Definition and Purpose:
    • The doctrine of prospective overruling is applied when a court overrules a well-established precedent by declaring a new rule but limits its application to future situations.
    • The primary objective is to avert injustice or hardships that might arise from sudden changes in the law.
    • It allows for a smooth transition by correcting legal errors without unduly disturbing past transactions and relationships that were formed based on the previous legal understanding.
  • Origin and Development:
    • The doctrine originated in United States jurisprudence and was later adopted by the Indian Supreme Court.
    • In India, the doctrine was first applied in the landmark case of Golak Nath v. State of Punjab (1967).
    • The Supreme Court derives its power to apply this doctrine from Article 142 of the Indian Constitution, which allows the Court to make any order necessary for doing complete justice in any case before it.
  • Key Principles for Application:
    • It can be invoked only in constitutional matters.
    • It can be applied only by the Supreme Court, as it has the constitutional authority to declare law binding on all courts in India.
    • The scope of retroactive operation is left to the court's discretion, to be molded according to the justice of the cause or matter before it.
    • It is used to validate past actions taken under the overruled law.
    • The doctrine helps avoid reopening settled issues and prevents multiplicity of proceedings.
    • It provides time for affected entities and institutions to make appropriate adjustments to the new legal position.

What are Landmark Cases Related to Doctrine of Prospective Overruling?

  • Golak Nath v. State of Punjab (1967):
    • This case marked the first application of the doctrine in India.
    • The Supreme Court overruled its earlier decisions and held that Parliament could not amend the Constitution to abridge fundamental rights.
    • However, to avoid chaos, the Court applied the new rule prospectively, allowing past constitutional amendments to remain valid.
    • Chief Justice K. Subba Rao described it as a "pragmatic solution" to reconcile conflicting doctrines and enable smooth transitions in law.
  • Chevron Oil Company v. Huson (1971):
    • Although a U.S. case, it is significant as the Supreme Court of India has referred to it.
    • The U.S. Supreme Court laid down three factors for applying prospective overruling:
      • The decision must establish a new principle of law.
      • The court must weigh the merits and demerits of retroactive application.
      • The court must consider whether retroactive application would produce substantial inequitable results.
  • India Cement Ltd. v. State of Tamil Nadu (1990):
    • This case dealt with the legislative competence of states to impose cess on royalty.
    • The Court applied the doctrine of prospective overruling to protect state revenues and avoid the need for refunds of taxes collected under the invalidated legislation.
  • Managing Director, ECIL v. B Karunakar (1993):
    • This Constitution Bench decision upheld the prospective application of an earlier ruling that is Union of India v. Mohd. Ramzan Khan (1991) regarding the requirement to furnish inquiry reports to delinquent employees.
    • The Court reasoned that retrospective application would result in grave prejudice to the administration, outweighing the benefits to employees.
  • Municipal Council, Kota v. Delhi Cloth & General Mills Co. Ltd. (2001):
    • In this case, the Supreme Court upheld the legislative competence of a municipal council to levy a tax without giving the judgment prospective effect.
    • This illustrates the Court's reluctance to apply prospective overruling when affirming legislative powers.
  • Jindal Stainless Ltd. v. State of Haryana (2017):
    • A nine-judge bench overruled long-standing precedents regarding the impact of non-discriminatory taxes on free trade and commerce.
    • Despite arguments for prospective application, the Court gave its ruling retrospective effect.
    • This case further demonstrates the Court's approach to prospective overruling in tax matters, especially when upholding legislative competence.