Taxation – Business expenditure – Non-resident – Lull in business vs cessation – Assessee, a French drilling company with ONGC contract till 1993, maintained continuous correspondences and bid activity with ONGC during 1993–1998, ultimately securing a fresh contract in October 1998 (formalised January 1999) – Held: Such sustained efforts show intention to carry ...
Writ - Service Law - Disability Rights – Functional Requirements – Visually Impaired Candidates – Rejection of Appointment – Reasonable Accommodation – Posts identified as suitable for blind candidates under Section 33 of the RPWD Act – Petitioners (visually impaired) were selected through examination for post of Junior Executive (Law), Common Cadre and Finance ...
Urban Development – Building Plan Sanction – Transferable Development Rights (TDR) – Retrospective Application of Setback Norms – Modified Plan Submitted in 2014 – BBMP Rejected on Grounds that it Violated Post-2017 Rules Capping Setback Relaxation at 25% – Single Judge Allowed Petition Citing Application Date as Relevant – Division Bench Held: Plan Must C...
Service Law – Recruitment – Eligibility Criteria – AICTE Regulations, 2019 – Application to Ongoing Process – Recruitment Notice Issued on 25.02.2020 Without Mention of AICTE Norms – Government Adopted 2019 Regulations Before Last Date of Application – Clause 1.4(g) Mandates Corrigendum Where Interviews Not Held – Held: Regulations Framed Under Statu...
Banking Law – Priority of Secured Creditors – Sections 26E SARFAESI Act and 31B RDB Act – Mortgage created in 2011 by borrower in favour of petitioner bank – Subsequent attachment of same property by SDM, Jaunpur in 2015 for recovery of dues of Food and Civil Supply Department – Held: Illegal – Statutory charge of secured creditor has overriding effect – S...
Land Acquisition – Market Value – Section 26 of the 2013 Act – Determination based on sale instances – Reference Court justified in enhancing compensation by applying statutory criteria – Six genuine sale deeds in vicinity produced by claimant; three highest-value transactions averaged as per Explanation 2 to Section 26(1)(b) – 10% annual escalation added to bri...
Land Acquisition – Urgency Clause – Invocation of Section 17(1) and Dispensation of Section 5A – Acquisition for residential colony by Gorakhpur Development Authority – State invoked urgency powers under Section 17(4) to bypass Section 5A inquiry – Held: Acquisition for 'planned development' or 'housing' cannot routinely bypass Section 5A – Gover...
Constitutional Law – Tenth Schedule – Expelled Legislators – Deemed Membership – Writ petition challenges legal fiction created by Explanation (a) to Paragraph 2(1) of Tenth Schedule whereby expelled members are deemed to continue as members of their original political party – Petitioners argue this interpretation exposes expelled members to party whip despite cessati...
Specific Relief – Readiness and Willingness – Attorney Holder’s Testimony – Plaintiff (NRI) neither signed the agreement of sale nor the plaint and did not enter the witness box – Suit was filed and prosecuted by subsequent attorney holder who lacked personal knowledge of the transaction – Held: In absence of testimony by plaintiff or original attorney holder, r...
Arbitration – Section 9 – Interim Protection – Attachment of Cargo – Demurrage Claim – Maintainability – Petitioner (shipowner) sought attachment of 1600 MT rice cargo and security of USD 296,326.74 for demurrage under a charter party with 1st respondent – Cargo carried from Kakinada to Ho Chi Minh City under fixture note dated 12.03.2021 – Delay at ...