Entertainment Tax – Discrimination Based on Language – Article 14 Violation – Andhra Pradesh levied 24% entertainment tax on Hindi films while levying only 10% on Telugu films – Held: Classification based solely on language is arbitrary – No reasonable nexus with object of taxation – Violates Article 14 of the Constitution – Impugned notification struck do...
Service Law – Direct Recruitment vs. Promotion – Eligibility Criteria – Appellant, a degree-holder Junior Engineer, challenged the appointment of diploma-holder JEs as Assistant Engineers by direct recruitment – Contended that degree-holders had legitimate right to be considered for promotion ahead of diploma-holders – Held: Recruitment rules permitted diploma-holders...
Litigation – Duty of Candour – Clean Hands Doctrine – Litigant must come to court with true, complete, and candid disclosure of facts – Courts are not to grant relief to a party who suppresses material facts or misleads the court – Held: A litigant who pollutes the stream of justice or touches the fountain of justice with tainted hands is not entitled to any relief, i...
Service Law - Headmaster Recruitment – Requisite Teaching Experience – Experience as Lab Assistant/Teacher Grade-III under Subordinate Service Rules does not satisfy 1970 Rules – Posts of Headmaster governed by Rajasthan Educational Service Rules, 1970 requiring Bachelor’s degree + B.Ed./equivalent and specified teaching/admin experience in higher classes – Experience...
Taxation Law - Revisional Power – Reasonable period where statute silent – Section 21 PGST Act – High Court quashed revision notice issued 5½ years after assessment – Held: Even if no express limitation is provided, revisional jurisdiction must be exercised within a “reasonable period” gathered from the statutory scheme – Ordinarily within 3 years; ...
Service Law – Pension – Counting of Work-Charged Service – Employee initially appointed in work-charge capacity and later regularized—Denied benefit of work-charged period for pensionary computation—Circulars dated 6.8.1993 and 9.8.1994 allowed counting of such service subject to option and refund of EPF contribution—Respondent claimed lack of notice and sought ...
Criminal Law – Murder - Conviction for lesser/different offence – Sections 222 & 464 CrPC – Validity of convicting under Section 306 IPC when charged under Section 302 IPC – The High Court altered conviction to Section 306 though the charge was under Section 302 – Held: Permissible under Sections 222(2) and 464 CrPC where facts proved reduce the offence to a &ldqu...
Recruitment – Cut-off marks – Judicial review – High Court cannot direct lowering of cut-offs – Employer/Expert body has prerogative to fix rational, category-wise cut-offs; courts will not intermeddle absent arbitrariness – Held: Cut-offs @ General 71, OBC 56, SC/ST 20 were rational; direction to lower cut-offs set aside [Paras 10-11].
Reserved vacancies – F...
Labour Law - Bus conductor’s Dismissal - Departmental Enquiry – Challenge limited to findings/quantum – Consequence – Workman did not dispute legality or fairness of enquiry – Held: Labour Court could not re-open factual findings or dilute punishment on “misplaced sympathy”; interference with guilt finding and penalty was impermissible [Paras 7, 10].
Mi...
Land Acquisition – Sections 4, 6 and 11A of the Land Acquisition Act, 1894 – Planned Development and Airport Expansion – Rehabilitation Claims – Limitation for Award – The Court considered four connected matters arising from Delhi High Court decisions dismissing challenges to acquisition of land at Mahipalpur and Nangal Dewat for planned development of Delhi and for e...