Taxation Law – Income Tax Act – Section 148 Reassessment – The High Court of Delhi adjudicated the validity of reassessment proceedings initiated against Seema Gupta under Section 148 of the Income Tax Act, 1961. The Court examined the discrepancies between the reasons provided to the petitioner and those recorded by the respondent, as well as the overall legality and justificati...
Family Pension – Work-Charged Employee – Appellant's deceased husband was engaged as a Muster Roll employee and later appointed to the work-charged establishment – Deceased remained a work-charged employee until his demise – Work-charged employees not covered under M.P. Civil Services (Pension) Rules, 1976 – Board had adopted National Pension Scheme for work-charg...
Classification of Employees as Workmen – Industrial Disputes Act, 1947 – Section 2(s) – Interpretation by Industrial Tribunal – Challenge in High Court – High Court upholds Tribunal’s classification of certain employees as ‘workmen’ under the Act. Tribunal found that these employees primarily performed manual, skilled, and unskilled work, contrary to...
Service Law - Delhi Police Constable's dismissal for unauthorized absence - Tribunal dismissing Original Application (OA) for lack of merits - Review application filed - Tribunal recalling previous order and relisting OA for re-hearing - Petitioner challenging findings of Enquiry Officer, Disciplinary Authority (DA), and Appellate Authority (AA) - Charges include transfer, false complaint, fai...
Service Law – Assured Career Progression Scheme – Applicability – Appellants sought application of ACP Scheme retrospectively from August 9, 1999, as was done for State Government employees – BSEB adapted ACP Scheme effective from April 5, 2005 – Scheme not applicable to public undertakings or autonomous institutions unless specifically adapted – No malafide or ...
Service Law – MACP Scheme – Applicability and Implementation Date – MACP Scheme implemented with effect from 1st September 2008, not 1st January 2006 – MACP Scheme provides financial upgradation to the immediate next grade pay in the hierarchy of the pay bands, not the next promotional post – Decision based on Sixth Central Pay Commission recommendations and governmen...
Social Welfare Legislation – ESI Act – Applicability to BCCI – Whether BCCI qualifies as "shop" under the ESI Act – High Court and ESI Court held BCCI's activities to be systematic commercial activities – BCCI's primary objective to promote cricket does not exempt it from ESI Act – Liberal interpretation of "shop" under social welfare...
Contract Law – Tender Process – Uniform Bidding – GST Rates – High Court directed the appellant to clarify GST rates and HSN codes in the tender document to ensure fair competition – Supreme Court held that no statutory or public duty exists requiring the appellants to indicate the HSN code – Bidder's responsibility to quote correct GST rate [Paras 1-48].
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Constitutional Law – Right of Persons with Disabilities – The downgrading of seniority of a physically disabled candidate transferred to his home district was held to be arbitrary, unreasonable, and discriminatory – Supreme Court emphasized that any rule or executive instruction affecting seniority of disabled persons, when transferred for their benefit, would violate Articles 14...
Industrial Disputes – Retrenchment – Principle of law that re-employment of retrenched workmen does not entitle them to claim continuity of service applies only to bona fide retrenchments – The retrenchment followed by an offer of re-employment on new terms and conditions found not bona fide – Tribunal and High Court set aside retrenchment orders and reinstated employees wi...