National Insurance Co. Ltd. v. Swaran Singh

3 SCC 297Reported decision2004#8385 most cited

What is National Insurance Co. Ltd. v. Swaran Singh authority for?

An insurer can avoid liability by proving not only that the driver lacked a valid license but also that the breach was willful and fundamental to the accident. The insurer bears the onus of proving such a willful breach.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2022.

Also referred to as

National Insurance Co. Ltd. v. Swaran Singh · Motor Vehicles Act · Section 149(2)(a)(ii) · insurer liability · valid driving license · willful breach · onus of proof

Judgments citing National Insurance Co. Ltd. v. Swaran Singh

Principal Commissioner of Income Tax 5, Kolkata vs. Shyam Kumar Baid

ITAT/10/2022HC Calcutta29 Aug 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 14Section 166

…ce Company Limited versus Swaran Singh4, the Hon’ble Supreme Court held as hereunder: “110. The summary of our findings to the various issues as raised in these petitions is as follows: 4 (2004) 3 SCC 297 9 (i) x x x x x (ii) An insurer is entitled to raise a defence in a claim petition filed under Section 163-A or Section 166 of the Motor Vehicles Act, 1988, inter alia, in terms of Section 149(2)(a)(ii) of the said Act. (iii) The breach of policy condition e.g. disqualification of the driver or invalid driving license of the dr…

Principal Commissioner of Income Tax - 2 vs. M/. Visakha Container Terminal Pvt Ltd

ITTA/419/2018HC Telangana08 Oct 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

…th and bodily injury are covered. 19. Even otherwise if the facts of the case is considered in the light of the law laid down by the Hon'ble Supreme Court in the matter of National Insurance Co. Ltd. v. Swaran Singh and Others reported in (2004) 3 SCC 297, wherein the Hon'ble Supreme Court while dealing with the issue of fake licence, has held as under :- “110. The summary of our findings to the various issues as raised in these petitions is as follows: (i) Chapter XI of the Motor Vehicles Act, 1988 providing compulsory insurance of vehicles against third party risks is a social…

B.T. Patil and Mahalaxmi Joint Venture vs. Principal Commissioner of Income Tax

ITA/100001/2016HC Karnataka13 Mar 2017

Bench: H.B.PRABHAKARA SASTRY,VINEET KOTHARI

Section 173Section 30

…he insurance company to pay the compensation amount to the appellant claimant with liberty to recover the same from the tractor owner, in view of the consistent view taken in that regard by this Court in National Insurance Co. Ltd. v. Swaran Singh (2004) 3 SCC 297, Mangla Ram v. Oriental Insurance Co. Ltd, (2018) 5 SCC 656, Rani v. National Insurance Co. Ltd, (2018) 8 SCC 492 and including Manuara Khatun v. Rajesh Kumar Singh, (2017) 4 SCC 796. In other words, the High Court should have partly allowed the appeal preferred by Respondent 2. The appellant may, therefore, succeed in getting reli…

Pr.Commissioner of Income Tax vs. Multiplex Capital Ltd

ITA/612/2016HC Delhi19 Aug 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

…d 4.— No owner or person in charge of a motor vehicle shall cause or permit any person who does not satisfy the provisions of section 3 or section 4 to drive the vehicle.” 56.18. Reliance was placed on National Insurance Co. Ltd. v. Swaran Singh (2004) 3 SCC 297 in which the Supreme Court held the insurance company not liable where the driver was not holding any licence and was consciously allowed by the owner to drive the MAC. APP. Nos.616/2016, 594/2016, 612/2016 & 615/2016 Page 24 of 75 vehicle. Relevant portion of the said judgment is reproduced hereunder:- ―84. We have analysed the relevan…

M/S. Lotus Buildtech Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee

ITA 5837/DEL/2013[2008-09]Status: DisposedITAT Delhi17 Jun 2016AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rakesh Gupta, AdvFor Respondent: Ms. Sulekha Verma, CIT DR
Section 132(1)Section 143(2)Section 143(3)Section 153ASection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER, AND SHRI L.P. SAHU, ACCOUNTANT MEMBER, ITA Nos. 5836 & 5837/Del /2013 [Assessment Years: 2007-08 & 2008-09] & CO. No. 169/Del/2014 ITA Nos. 6361 /Del /2013 [Assessment Years: 2007-08] M/s Lotus Buildtech Ltd. Vs. The D.C. I.T. 910, Ansal Bhawan, K.G. Marg Central Circle-14 New Delhi New Delhi PAN : AABCL 1549 B ITA Nos. 6361 /Del /2013 [Assessment Years: 2007-08] The D.C. I.T. Vs. M/s Lotus Buildtech Ltd. Central Circle-14 910, Ansal Bhawan, K.G. Marg New Delhi New Delhi PAN : AABCL 1549 B…

M/S. Lotus Buildtech Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee

ITA 5836/DEL/2013[2007-08]Status: DisposedITAT Delhi17 Jun 2016AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rakesh Gupta, AdvFor Respondent: Ms. Sulekha Verma, CIT DR
Section 132(1)Section 143(2)Section 143(3)Section 153ASection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER, AND SHRI L.P. SAHU, ACCOUNTANT MEMBER, ITA Nos. 5836 & 5837/Del /2013 [Assessment Years: 2007-08 & 2008-09] & CO. No. 169/Del/2014 ITA Nos. 6361 /Del /2013 [Assessment Years: 2007-08] M/s Lotus Buildtech Ltd. Vs. The D.C. I.T. 910, Ansal Bhawan, K.G. Marg Central Circle-14 New Delhi New Delhi PAN : AABCL 1549 B ITA Nos. 6361 /Del /2013 [Assessment Years: 2007-08] The D.C. I.T. Vs. M/s Lotus Buildtech Ltd. Central Circle-14 910, Ansal Bhawan, K.G. Marg New Delhi New Delhi PAN : AABCL 1549 B…

M/S. Lairy Distributors Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessees stand allowed on legal grounds Nos

ITA 6947/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Jan 2016AY 2006-07

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Shri Ramesh Chandra, CIT-DR
Section 143(3)Section 153C

…ti Devi (1996) 6 SCC 44 para 9; (iv) Divisional Controller, KSRTC v. Mahadeva Shetty (2003) 7 SCC 197, 206 (para 23); --decision applicable to facts of the case is not to be treated as a precedent: as held in (i) National Ins. Co. Ltd. v. Swarna Singh (2004) 3 SCC 297. --observation or simply what was done in a given case, without laying down the law cannot be read as a precedent, as held in Common Cause v. Uol (2004) 5 SCC 222, 223 (para 6)}. --Judgment to be applied should not be per incuriam: as held in Mukesh K. Tripathi v. Sr. DM LIC (2004) 8 SCC 387 396 (para 23). --Judgment to be applied should not be ‘su…

Commissioner of Income Tax vs. Bharti Cellular Ltd

The appeals are disposed of in above terms

ITA/893/2010HC Delhi19 Dec 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…l Passi and Kamla cases. We are in full agreement with the views expressed therein and see no reason to take a different view.” 19. Also, a three Judge Bench of the Supreme Court in National Insurance Company Limited v. Swaran Singh & Ors., (2004) 3 SCC 297 again emphasised that the liability of the insurer to satisfy the decree passed in favour of the third party was statutory. It approved the decision in Sohan Lal Passi (supra), Kamla (supra) and Lehru (supra). Para 73 and 105 of the report are extracted hereunder: “73. The liability of the insurer is a statutory one. The liability of the in…

Commissioner of Income-Tax-I vs. A.P. Industrial Infrastructure Corporation Ltd

ITTA/443/2013HC Telangana24 Sept 2013

The Commissioner of Income Tax IV vs. Prefab Gratings Limited

ITTA/321/2013HC Telangana07 Aug 2013

Bench: Honourable Mr. Justice Manish Choudhury Judgment & Order (Cav) Date : 24-05-2019

For Respondent: MRMIJANUR RAHMAN
Section 166Section 173

…f the insured, in that the insured was aware or had noticed that the licence was fake and he thereafter also, allowed that person to drive. 23. In a three-Judge Bench decision in National Insurance Co. Ltd. vs. Swaran Singh and others, reported in (2004) 3 SCC 297, the Supreme Court after considering many earlier decisions on a number of issues including on validity of driving licence qua liability of the insurer under Section 149(2)(a)(ii), Motor Vehicles Act, 1988, summarized its findings in para 110 of the judgment as under :- “110. The summary of our findings to the various issues as raised in these pe…

The Commissioner of Income Tax vs. Sri S. Nanda Gopal Reddy

In the result, this appeal is allowed in part

ITTA/264/2013HC Telangana12 Jul 2013
Section 166

…M.A. No. 264 of 2013 per se make the insurance company liable? 12. This Court in National Insurance Co. Ltd. [National Insurance Co. Ltd. v. Swaran Singh, (2004) 3 SCC 297 : 2004 SCC (Cri) 733] has noticed the defences available to the insurance company under Section 149(2)(a)(ii) of the Motor Vehicles Act, 1988. The insurance company is entitled to take a defence that the offending vehicle was driven by an unauthorised person or the person driving the vehicle did not have a valid driving licence. The onus woul…

The Commissioner of Income Tax (Central) vs. Rajapushpa Properties

In the result, the appeal stands dismissed

ITTA/244/2013HC Telangana11 Jul 2013
For Appellant: M/s. Ashutosh Anand, Advocate
Section 149Section 166Section 39Section 66

…iving license. It is contended that in view of the finding of the Tribunal the liability should not have been fastened upon the appellant-Insurance Company. In support of his contention, learned counsel has relied on the decisions reported in (2004) 3 SCC 297 (para 84); (2010) 1 JCR 450 (Jhr.) and (2009) 3 JCR 351 (Jhr.) (para 5). 9. It is canvassed that there was contributory negligence of the deceased in the accident, since he was travelling in the tempo carrying 10-12 passengers which had the capacity to carry three (3) passengers as stipulated in the 4. R/C Book. It is submitted…

CIT vs. Motiwala & Sons

The appeals are disposed of in above terms

ITA/34/2011HC Delhi22 Sept 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE SIDDHARTH MRIDUL

…l Passi and Kamla cases. We are in full agreement with the views expressed therein and see no reason to take a different view.” 19. Also, a three Judge Bench of the Supreme Court in National Insurance Company Limited v. Swaran Singh & Ors., (2004) 3 SCC 297 again emphasised that the liability of the insurer to satisfy the decree passed in favour of the third party was statutory. It approved the decision in Sohan Lal Passi (supra), Kamla (supra) and Lehru (supra). Para 73 and 105 of the report are extracted hereunder: “73. The liability of the insurer is a statutory one. The liability of the in…