Monday, 25 May 2015

Opinion: Decriminalising Attempt to Commit Suicide- A Take on the Penal Provision

This post is based on a brief part of the paper published in Statute Law Review (citation 10.1093/slr/hmv003)

The sad end to the grief- stricken life (life, in technical sense) of Aruna Shanbaug has reopened the debate of euthanasia, Right to commit suicide, assisted- suicide amongst various other issues related to our Criminal Justice System before our society and policymakers. This post is concerned, within its thin ambit, with the issue of whether decriminalising the only suicide related provision in the Indian Penal Code, which is § 309, would be a legally sound step.
It is submitted that the efforts have been undertaken by the Parliament, are mistaken even if the intention is right. To understand the argument, it would be essential and prudent to understand the origins of suicide as an offence and an offence under IPC.

Origins of Suicide as an Offence and in Context of IPC
At common law suicide was a form of homicide. In the words of Hawkins, “homicide properly so called is either against a man’s own life or that of another.”[1] While wilful homicide was felony, in cases of suicide chattels of the guilty were forfeited to the Crown.[2]
While suicide per se is not defined in the Indian Penal Code, however, by referring to Lord Macaulay’s Indian Penal Notes one can understand Macaulay interpreted Suicide to be a “self- murder”.[3]
The interpretation is also clearly borne out from the provisions defining ‘culpable homicide’[4] and ‘murder’[5] since these provisions hold killing as an offence without stating any qualification that person killed and person killing cannot be the same person. Therefore, merely by repealing § 309[6], suicide as an offence of self- murder would still remain.

distinction between “An Act Forbidden by Law” as opposed to “An Act Made Punishable by Law”
Here, it is important to distinguish between ‘an act forbidden by law’ as against ‘an act made punishable by law’. The issue arises as to why while Indian Penal Code forbids culpable homicide/ murder and punishes it, the latter provision, i.e. for punishing (different from forbidding) suicide is not there with respect to suicide cases.
The answer can be found in the decision in the case of Chikkam Ammiraju And Ors. v. Chikkam Seshamma And Anr,[7] where the Court opined that it is simply due to the fact that there is no one left to be punished and consequently, the case is beyond the Court’s jurisdiction.

Conclusion
Therefore, in light of the above discussion, it is submitted that there is a need to study the statutory framework, else every step sought to be taken (how mighty be the intentions), would be rendered redundant.






[1] Pleas of the Crown, Book I, Chapter 9.
[2] ‘Law and Morality’, edited by Louis Bloom Cooper and Gravin Drewry, pp. 201-7 (1976).
[3] Indian Penal Code with Notes by W. Morgan and A.G. MacPherson, Harvard Law School Library, pp. 273, 276
[4] S. 299, Indian Penal Code 1860 states, “Whoever causes death by doing an act with the intention of causing death, or with the intention of causing such bodily injury as is likely to cause death, or with the knowledge that he is likely by such act to cause death, commits the offence of culpable homicide.”
[5] S. 300, Indian Penal Code 1860 states, “Except in the cases hereinafter excepted, culpable homicide is murder, if the act by which the death is caused is done with the intention of causing death…”
[6] S. 309, Indian Penal Code 1860 states, “Whoever attempts to commit suicide and does any act towards the commission of such offence, shall he punished with simple imprisonment for a term which may extend to one year or with fine, or with both.”
[7] (1917) 32 MLJ 494, para 16. (Chief Justice John Wallis in Majority Opinion)

Monday, 30 March 2015

Test to Determine the Real Purpose of the Activities of an Educational Institution

Queen’s Educational Society v. Commissioner of Income Tax
 CIVIL APPEAL NO.5167 OF 2008

Recently, the Supreme Court delivered an important ruling on the “exemptions” claimed by the Educational institutions u/section 10 (23C) (iiiad) of the Income Tax Act 1961. Under the challenge were rulings from the Punjab and Haryana High Court[1] taking one view, and another other from the Uttarakhand High Court opting for the opposite view. The latter judgment was overruled in the present case. Though the provision in question in Punjab and Haryana Case was s. 10 (23C) (vi), but the provision, for the purposes of this post, was same in the material and relevant purposes to that u/s. 10 (23C) (iiiad).

The provision, whose interpretation was in question in the present case, runs as follows:
“Section 10: In computing the total income of a previous year of any person, any income falling within any of the following clauses shall not be included-
(23C) any income received by any person on behalf of –
(iiiad) any university or other educational institution existing solely for educational purposes and not for purposes of profit if the aggregate annual receipts of such university or educational institution do not exceed the amount of annual receipts as may be prescribed...”


A.    Issues
The important questions for interpretation that arose before the Supreme Court were:
   (a)    What if an educational institution makes profit in a previous year, would that make the educational institution, an institution existing only for profit purposes?
  
   (b)   What if an Educational institution makes profit in successive years,[2] and that excess profit is spent for Institutional Requirements only, would that take the Institution out of the purview of exemption?

B.     Judgment of the Court
On Issue (a)
The Court, firstly, answered the true interpretation of the phrase “for educational purposes” and “not for profit purposes”, for which it sought to construe the meaning of term “for” as used in the provision. So, the predominant object of the activity undertaken was referred to, which in essence means that an activity when done reference to something as end, is an activity done for that purposes. The Court held, therefore, that if the activity is not pervaded by profit motive but is carried primarily for serving the charitable purposes, the activity is not for profit. The Court, relying on the case of CIT v. Surat Art Silk Cloth Manufacturers Associations,[3] held exemption clause does not require that the activity must be carried on in such a manner that it does not result in any profit as that would be not only be difficult but also reflect unsound principle of management. Mere occurrence of incidental surplus, would not make the institution existing for the purposes of making profit.

On Issue (b)
In the case of American Hotel and Lodging Association Educational Institute v. CBDT,[4] the Court laid down the test for ascertaining the object of an institute, in the context of application of the surplus generated to an Institution, as the following:
In order to ascertain whether the institute is carried on with the object of making profit or not it is the duty of the prescribed authority to ascertain whether the balance of income is applied wholly an exclusively to the objects for which the applicant is established... The test is—the nature of activity. If the activity like running a printing press takes place it is not educational. But whether the income/profit has been applied for non-educational purpose has to be decided only at the end of the financial year.”[5]
In the impugned judgment of the Uttarakhand High Court, the Court had earlier overruled the ITAT order, which had allowed exemption to the Educational Institute on the ground that earlier, the assessee (institution) trust was initially running the school in a rented building and had generated the surplus, i.e. the excess of the receipts over expenditure. The ITAT had reasoned that the assessee had acquired its own property, computers, library, sports equipment etc. for the benefit of the students and no part of such surplus was utilized by the members of the society for their own benefit. So, such surplus was held to not come within the ambit of denying exemption u/s 10(23C) (iiiad) of the Act.
The Supreme Court in the present case, was unequivocal in its opinion when, while overruling the Uttarakhand High Court, it stated:
The final conclusion [of the High Court] that if a surplus is made by an educational society and ploughed back to construct its own premises would fall foul of Section 10(23C) is to ignore the language of the Section and to ignore the tests laid down in the Surat Art Silk Cloth case, Aditanar case and the American Hotel and Lodging case. It is clear that when a surplus is ploughed back for educational purposes, the educational institution exists solely for educational purposes and not for purposes of profit.” [emphasis mine]

  So, in the end what matters is as to for what purpose the surplus is spent, and not whether surplus is generated year after year (as wrongly advocated by the CIT, Chandigarh, whose order was set aside in the upheld judgement of the Punjab and Haryana High Court in the present case).

Observations on the ‘Presumption of Profit- oriented activity, unless otherwise shown’ concept
The Court also referred to the observations made in the cases of Sole Trustee, Loka Shikshana Trust[6] and Indian Chamber of Commerce[7] where were on the lines that if a trust consists of carrying on business with no restrictions on them making profits, then, the court would presume that the activity is undertaken for profit purposes, unless otherwise shown.
The Court reiterated the disagreement over such presumption being made and quoted, the observations made in the case of Surat Art Silk Cloth Manufacturers Associations (supra) where the Court had held that it is not necessary that there must be a provision in the constitution of the trust or the institution that the activity shall be carried on no profit or loss basis. So, even if there is no such express provision, the nature of the charitable purpose/ manner in which the activity is carried on/ surrounding circumstances may clearly indicate that the activity is not propelled by a dominant profit motive.






[1] Judgment in the case of Pine Grove International Charitable Trust v. UOI, (2010) 327 ITR 273.
[2] See para 20 of the present case, where the para 6 of the overruled order passed by the Chief, CIT is quoted. The order was set aside by the Punjab and Haryana High Court and this judgment was upheld in the present case.
[3] (1980) 121 ITR 1.
[4] (2008) 301 ITR 86.
[5] Ibid, paras 29, 30.
[6] (1975) 101 ITR 234.
[7] (1976) 1 SCC 324.

Thursday, 5 March 2015

Opinion: Constitutionality Challenge to the Formation of Anti- Land Grabbing Cells and Courts by the Tamil Nadu Government

Constitutionality Challenge to the Formation of Anti- Land Grabbing Cells and Courts

Recently, the Madras High Court[1] quashed the establishment of special anti-land grabbing police cells and courts to investigate and try such cases. The Government has, consequently, appealed to the Supreme Court against this judgment. However, it is to be noted that the constitution of Special Courts to try particular type of cases was quashed not because it was bad in law, but since the constitution of Special Cells is quashed, as a natural corollary, the constitution of Special Courts is also liable to be quashed, as no purpose would be served by keeping such Special Courts in existence.
The present post deals with the issue relating to the Article 14 Constitutional challenge of the Ordinance leading to the formation of Special Cells and analyse whether the judgment can sustain in the Supreme Court.

A.    Decision of the Court
The main objection that the Court had was with respect to the absence of any definition disclosing any principle or guideline, to guide the Special Cells (constituted to deal with land grabbing cases) in selecting the class of offence, cases or class of cases for investigation. The discretion, in the Court’s view, was entirely left with the Anti Land Grabbing Cells to pick and choose cases according to their choice. The Court, in other words, found that the term "land grabbing" does not pass the first step of Reasonable Classification Test, i.e., of providing an intelligentia differentia, as it is not properly defined.
It repelled the contention of the Respondents that there is no unfettered discretion since certain offences under the IPC, i.e., Section 447 (Criminal Trespass), Section 420 (Cheating), Section 506 (Criminal Intimidation), Chapter XXVII (offences against property) and XXVIII (offences relating to documents and property marks)  etc., would clearly be attracted in case of land grabbing. The Court was partly influenced by the presence of the definition of the term “land grabbing” in the A.P. Land Grabbing (Prohibition) Act, 1982, which in the present case was not present.
As a necessary corollary to this holding, the Madras High Court also held that in the absence of any specific guideline/norms/yardstick, the possibility of misuse cannot be ruled out. While recognising that validity of a statute cannot be tested solely on the ground that it is capable of getting misused, it stated that since the investigation is done by police personnel in the rank of Inspectors of Police and therefore, such a presumption cannot be drawn.

B.    Anwar Ali Judgment
The first issue in the present case related to the violation of Equal Protection of laws aspect of Article 14 where the Court had employed the classic test of reasonable classification as employed in the case of State of West Bengal v. Anwar Ali Sarkar[2] that provided for a three- step checking mechanism to justify any differential treatment to pass the rigours of Article 14. The test lays down that in order to justify any such treatment, firstly, it has to be shown that there is a classification done on some intelligent and reasonable grounds, secondly, such classification should be done with a view to achieve an object and lastly, the classification should have a nexus with the object.[3]
The Madras High Court had extensively quoted independent opinions of the judges in the case of Anwar Ali case and concluded that the decision of the Supreme Court in that case was based on the consideration that there was no yardstick or measure for grouping either of persons or of cases or of offences by which the cases could be decided which are outside the purview of the Special Act and the Act has left the matter entirely to the unregulated discretion of the provincial Government.
In that case, the State of West Bengal launched criminal prosecution against Mr. Anwar Ali Sarkar by trying him before the Special Court. The impugned legislation had stated:
Section 5 (1): A Special Court shall try such offences or classes of offences or cases or classes of cases, as the State Government may, by general or special order in writing, direct.
There were divergences in the majority opinions itself. For instance, Das, J. had found the phrase “cases” to be unconstitutional, since it gave an unfettered and completely submitted to the whims of the State of Bengal’s power to decide on individual cases, whether to send such cases for disposal in special courts or not. He was of the opinion that phrases “class of offences”, “offences” and “class of cases”, would have certain common parameters, like if offence of theft is committed more regularly, then, such cases could be dealt by the Special Courts, as a separate class based on an intelligentia basis can be found. Whereas, in individual cases, there is no such consideration, since every individual’s life is important, though there might be considerations like, the person killed maybe a politician of high ranks or murder maybe committed in such a gruesome manner so as to shock the conscience of the whole society. But that does not take away from the ultimate harm caused.
Others in the majority felt that absence of any parameter to decide which cases are to be submitted to the Special Courts, constitutes arbitrary powers to the State and consequently, violating the equal protection clause. Here, it is important to realise that the State contended that there is a rational basis or an intelligentia differentia, i.e., which was cases that needed quick disposal. As Das, J. aptly opined:
In order to be a proper classification so as not to offend against the Constitution it must be based on some intelligible differentia which should have a reasonable relation to the object of the Act as recited in the Preamble...”[4]
In other words, the object itself cannot be the basis of classification, for absence any peculiar circumstance, each and every case requires a speedy trail. Therefore, object is separate from the basis of classification.

C.    Analysis of the Court’s Reasoning
There seems to be a potent challenge to the judgment of the High Court in the Supreme Court, since there is a rational basis for classifying the “land grabbing” cases separately from the other cases by understanding the term as a generic term and by doing so, the objection of the Court regarding the lack of any proper definition would be addressed.
It must be noted that mere absence of a proper definition is not always a basis to strike down a provision. In cases like, V.C. Shukla v. State (Delhi Administration),[5] where a challenge was put forward with regard to the constitutional validity of the Special Courts Act under Articles 14 and 21, an argument was put forward  that separate group of high offices for the purpose of expeditious criminal action to be taken by Superior Courts is unreasonable and cannot be termed as valid classification and no rational basis for separately classifying emergency offenders existed. The Hon'ble Supreme Court of India repelled the said submission and held that persons holding high public or political offices is self-explanatory and admits of no difficulty and that mere absence of definition of the expression would not vitiate the classification made by the Act and since such persons [basis of classification] are in a position to take major decisions regarding social, economic, financial aspects of life of the community and other far-reaching decisions on the home front as also regarding external affairs and if their actions are tainted by breach of trust, corruption or other extraneous considerations, they would damage the interests of the country [object of the law, therefore, is to protect the interests of the country, while nexus is the position of power held by such people].
In the present case, as stated earlier, the term “land grabbing” can be seen as a generic term (class of cases/ offences) encompassing different/ separate violations of IPC like criminal trespass, Cheating, Criminal Intimidation, offences against property, offences relating to documents and property marks. Whereas, the object can be taken as quick investigation of cases of such nature, of which as many as 1887 complaints have been received (including against members of political parties) in the last 5 years. Furthermore, the petitioner itself had admitted that there is an intention to investigate validly purchased lands (as claimed by the petitioner) made by members of political parties.[6] Even though it has been stated by the petitioner that the ruling party, under the guise of being a State, is on a witch- hunt against its oppositions, still it is the State that has officially viewed the several complaints received on land grabbing,  as cases involving powerful people abusing power to commit criminal offences and escape legal sanctions.[7] This further gives a cause/ object for quick investigation.
It is left to be seen that what the Supreme Court decides but surely an interesting reasoning would be on the cards.




[1] R. Thamaraiselvan v. Government of Tamil Nadu and Ors., W.P. Nos. 18872, 21126, 25876, 25877, 26773, 26883, 27215, 27216, 27436, 27502, 27503, 27504, 27505 of 2011 and W.P. Nos. 8227, 8261, 10185, 10198, 10775, 25834, 26956, 26957, 28060 of 2012, 4476/2014, 24925/2013, 28413/2014, 31673/2014, 20481/2014 and W.P. (MD). No. 19726 of 2014.
[2] AIR 1952 SC 75.
[3] ibid, Das, J. at para 58.
[4] Para 22, Das, J.
[5] 1980 Supp SCC 249.
[6] Para 7, present case.
[7] Para 10.1, present case.

Friday, 27 February 2015

Power of High Court to Waive off any need to Surrender for filing Revision

Vivek Rai & Anr. v. High Court of Jharkhand


Facts: 

Petitioners have been convicted under Section 498-A of the IPC and Sections 3 and 4 of the Dowry Prohibition Act. Appeal against the conviction was dismissed. The petitioners filed a revision petition before the High Court but the same was not registered on account of impugned Rule 159 of the Jharkhand High Court as failed to surrender to custody.

Rule 159 of the High Court of Jharkand Rules, 2001 reads:

““In the case of revision under Sections 397 and 401 of the Code of Criminal Procedure, 1973 arising out of conviction and sentence of imprisonment, the petitioner shall state whether the petition shall be accompanied by a certified copy of the relevant order. If he has not surrendered the petition shall be accompanied by an application seeking leave to surrender within a specified period. On sufficient cause if shown, the Bench may grant such time and on such conditions as it thinks and proper. No such revision shall be posted for admission unless the petitioner has surrendered to custody in the concerned Court (emphasis).”
The petition has been filed under Article 32 of the Constitution of India seeking to declare Rule 159 as violative of Articles 14 and 21 of the Constitution and provisions of Sections 397 and 401 of the Code of Criminal Procedure, 1973. Earlier the Division Bench of the Jharkhand High Court has upheld the validity of the Rule and the special leave petition was dismissed by the Court against the said judgment.

Issues:

  • Whether the requirement for surrendering to custody as a condition precedent for registration of the Revision petition is violative of Sections 397 and 401 of CrPC?
  • Whether the failure to mention the power of the High court to order exemption from such surrender makes it legally infirm?

Brief Answer:
  •  No. The rules are in consonance with the CrPC provisions.
  • No. Failure to mention does not take away the inherent power of the High Court and the same has to be assumed in the impugned rule.
Court’s reasoning:
  •  It is an established practise that a revision against Conviction and sentence is filed after an appeal is dismissed and the convicted person is taken into custody in court itself. According to the Court, the object of the Rule is to ensure that a person who has been convicted by two courts obeys the law and does not abscond. They therefore hold that the provision is not arbitrary in nature and is merely a procedure to regulate the procedure of the Court. The Apex Court relied on Judgments including the Nanavati case[1] wherein the an identical provision of Order XXI Rule 5 of the Supreme Court Rules was challenged and held to be valid.  The Apex Court in that case had opined that the rule reflected the pre-existing practise of the Supreme Court and the High Courts. The provision read:
“When the petitioner has been sentenced to a term of imprisonment, the petition shall state whether the petitioner has surrendered. Unless the court otherwise orders, the petition shall not be posted for hearing until the petitioner has surrendered to his sentence”
     Supreme Court Rules also contain a similar provision in Order XXI Rule 6. 
  •      Mere exclusion of the exemption power does not affect the inherent power of the Court to order such a remedy. The Court stated the High Court is not helpless in such situations even though the Rule does not specify that it can grant exemption in certain cases. They hold that such an exception as also found in the Supreme Court Rules has to be read into the High Court Rules.

Analysis:

While the reasoning of the Court in the first issue is logical and is supported by appropriate case laws, the second issue has been dealt with in a single with broad statements. The challenge was to a specific Rule of the High Court which had been created in 2001 to the exclusion of such an exemption which is clearly provided in other High Court Rules as well as the Supreme Court. In such a scenario, it can be argued that the later in time creation had deliberately tried to negate any such usage. Although one might argue that the High Court under its inherent power[2] can consider the grant of such remedy, the question in this case was limited to the infirmity of the specific Rule of the High Court. The Rule did not include such a power and should have been considered in opposition to the current regime.






[1] KM Nanavati v. State of Bombay, (1961) 1 SCR 297.
[2] Section 482, Code of Criminal Procedure, 1973.