Municipal Corporations – Standing Committee – Tenure and Continuance – High Court dismissed the writ petition asserting that the Standing Committee does not continue after the term of the Corporation expires – Supreme Court upheld the High Court's decision – The Standing Committee cannot function beyond the tenure of the Corporation as per the Maharashtra Municipa...
Municipal Taxation – General Tax Exemption – Appellant sought exemption from general tax for properties used for public worship or charitable purposes under Section 132(1)(b) of the Gujarat Provincial Municipal Corporations Act, 1949 – Supreme Court held that exemption under Section 132(1)(b) applies only when tax is computed based on annual rateable value under Sections 129-133,...
Motor Vehicle Accident – Compensation – Enhancement – The appellant sustained serious injuries in a motor vehicle accident leading to lifelong disabilities – Tribunal dismissed the claim on technical grounds – High Court awarded Rs. 13,34,000/- – Appellant sought enhancement – Supreme Court considered severity of injuries, disabilities, and future needs &n...
Pension Scheme – Applicability and Retrospective Implementation – Appeals by the State of Uttar Pradesh against High Court's decision to grant revised pay structure and pensionary benefits to employees of the Uttar Pradesh Avas Evam Vikas Parishad (Board) as per a new pension scheme brought into force from January 1, 1996 – Supreme Court upheld the High Court's decision, ...
Income Tax – Withholding Tax Certificate – Interpretation of Section 197 of the Income Tax Act, 1961 – The Delhi High Court examined whether the denial of a Nil withholding tax certificate to SFDC Ireland Limited by the Commissioner of Income Tax was justified. The petitioner, a resident of Ireland, argued that the payments received from SFDC India for the sale of standardized, n...
Taxation – Rebate of Duty – Limitation Period – Appellant filed claims for rebate of duty paid on exported goods beyond the period prescribed under Section 11B of the Central Excise Act – Supreme Court held that the limitation period of one year under Section 11B is applicable to rebate claims under Rule 18 of the Central Excise Rules – The parent statute’s prov...
Tariff Orders – Truing Up – Amendment Not Permissible – High Court held that it is not permissible to amend the tariff order made under Section 64 of the Electricity Act, 2003, during the truing up exercise – A tariff order is quasi-judicial in nature and becomes final and binding unless amended or revoked under Section 64(6) or set aside by the Appellate Authority – ...
Jurisdiction – The petitioner invokes the extraordinary jurisdiction under Article 226 of the Constitution to challenge the validity of termination orders based on suppression of material facts regarding criminal conviction. The court considers the validity of the termination and its legal implications.
Facts – The petitioner, a teacher, faced a criminal case resulting in conviction...
Consumer Law – Insurance Claim – Repudiation – National Commission's Error – The National Commission exceeded its jurisdiction by interpreting the insurance policy's nature, altering its coverage scope beyond the repudiation grounds – State Commission dismissed the claim without adequate examination of policy terms – Appeal allowed – Orders of both...
Environmental Law – Felling of Trees – Aarey Forest – Permission sought for the felling of trees in Aarey Forest for the construction of a metro car depot – The Supreme Court permitted Mumbai Metro Rail Corporation Limited (MMRCL) to apply to the Tree Authority for felling 84 trees needed for the shunting segment of the car depot project – Court emphasized the need fo...