Land Acquisition – Urgency Clause – Justification for invocation – Compliance with conditions – The petitioners challenged the acquisition proceedings on the ground that urgency was invoked without justification and without fulfilling the requirement of paying 80% compensation before taking possession – Held: Invocation of urgency clause was justified as the project a...
Civil Writ - Reservation in Advocates’ Association Elections – No Legal Mandate – High Court Lacks Power Under Article 226 – Petitioners sought 50% reservation for SC/ST and backward communities in the Bengaluru Advocates Association elections, citing Article 14 – Supreme Court in Fozia Rahman v. Bar Council of Delhi and SCBA v. B.D. Kaushik had invoked Article 142 to...
Taxation Law - Entry Tax – Constitutional validity of the West Bengal Tax on Entry of Goods into Local Areas Act, 2012– Single Judge’s Judgment Set Aside – The Single Judge, relying on overruled precedents, declared the Entry Tax Act, 2012 unconstitutional—The Supreme Court in Jindal Stainless Ltd. v. State of Haryana held that the compensatory tax theory was not a va...
Service Law – Recruitment – Two-Child Norm – Relaxation for Widows – The petitioner's candidature for the post of School Lecturer was rejected due to having more than two children after 01.06.2002 – The petitioner contended that a disabled child should not be counted under the two-child norm as per the notification dated 28.02.2011 – The respondents argued t...
Preventive Detention – Procedural Safeguards – Compliance with KAAPA – The petitioner, wife of the detenu, challenged the detention order issued under Section 3(1) of KAAPA on the ground that legible copies of relied-upon documents were not furnished to the detenu – The detaining authority argued that all documents were duly provided – The Court, upon verifying the or...
Service Law – Discrimination in Allowances – Parity with Police Personnel – Violation of Articles 14 and 16 of the Constitution – Writ Petition Allowed – Petitioners, Warders and Head Warders under the Home (Jail) Department, were initially granted Kit Maintenance Allowance and Ration Money Allowance under the 15th June 2017 notification, similar to police, fire, and ...
PIL - Tax Governance – Challenging modifications in the utility for e-filing income tax returns - Filing Utilities – Section 87A Rebate – Modifications to the e-filing utility restricted assessees from claiming a rebate under Section 87A of the Income-tax Act, 1961, during the assessment year 2024-25 – Petitioners argued that such restrictions violated Articles 265 and 300A...
Writ Petition – Fake Encounter – NHRC Recommendations – CBI Inquiry and Compensation - – Petitioner sought a CBI inquiry into the alleged fake encounter killing of five persons on 5th May 2006 – NHRC had initially recommended a CBI inquiry in its order dated 26th September 2012 – Ministry of Home Affairs (MHA) initially conveyed no objection to a CBI inqui...
Civil Writ - Judicial Officers – Super-Time Scale and Selection Grade – Delay in Implementation – Directions Issued – The Supreme Court approved the SNJPC recommendations for increasing Selection Grade District Judges to 35% and Super-Time Scale District Judges to 15% of cadre strength, effective from 01.01.2020 – Several High Courts delayed implementation citing proc...
Taxation Law - Income Tax – Reassessment Proceedings – Rule Against Reopening Same Issue Twice – The petitioner’s income for AY 2017-18 was previously reassessed under Section 147 read with Section 144B based on allegations of undervaluation of shares – The assessment order passed on 29.03.2022 accepted the petitioner’s explanation and made no additions – ...