Court : Supreme Court of India
..... it has got all the trappings of a statutory prescription, unless it becomes contrary to either a rule or an act. a change, if any, can only be brought forth by way of an amendment and nothing else. such an amendment even if it is permissible can be tested on the touchstone of article 14 of the constitution of india. it ..... it is true that a candidate may not have a vested right to the post, however, it cannot be confused with a right to be considered in accordance with law. a law which enables a candidate to get a post cannot be changed to facilitate another group of persons, since the candidate acquires a vested right to be considered in accordance ..... the power of the selection committee, and in turn the same ought not to have been followed by it. the division bench has committed an error in wrongly applying the law to the facts of the case. learned senior counsel for the appellants has pressed into service the following decisions, while seeking an order of reversal. tej prakash pathak & ors .....
Tag this Judgment!Court : Supreme Court of India
..... for the purposes of the union" was mentioned as entry no.36 of list-ii of the seventh schedule of constitution. by section 26 of constitution (seventh amendment) act, 1956, entry no.33 of list-i and entry no.36 of list-ii were deleted and entry no.42 of list-iii of seventh schedule of the ..... local authority, but as a judicial authority which is concerned, and concerned only, to see whether the local authority have 10 [1948]. 1 kb22336 contravened the law by acting in excess of the powers which parliament has confided in them. the appeal must be dismissed with costs.43. the wednesbury principle was first introduced to indian ..... discrimination being caused to similarly situated parties, and the judgment rendered by the division bench in the case of smt. madhuri srivastava (supra) lays down the correct law. thus, the full bench upheld the classification and negated the challenge made to the said classification. the relevant paragraphs of the impugned judgment are reproduced hereunder :- before .....
Tag this Judgment!Court : Supreme Court of India
..... amended by constitution (fourth amendment) act and after the amendment, the amended provision read as follows: the constitution (fourth amendment) act amended clause (2) and inserted a new clause (2-a). the amended clause (2) and the new clause (2-a) are in these terms: 31. (2) no property shall be compulsorily acquired or requisitioned save for a public purpose and save by authority of a law ..... of private property in the course of military operations. the police power fetters rights of property while eminent domain takes them away. power of taxation does not necessarily involve a taking of specific property for public purposes, though analogous to eminent domain as regards the purposes to which the ..... private property in the public interest e.g. in connection with health, sanitation, zoning regulation, urban planning and so on from the power of taxation, by which the owner of private property is compelled to contribute a portion of it for the public 198 purposes and from the war power .....
Tag this Judgment!Court : Supreme Court of India
..... respondents, contended that the revisional authority did not exceed its jurisdiction in exercising suo motu powers under section 34 of the vat act. by referring to notifications issued at or about the relevant time amending schedule c and the 20 decision in sonic electrochem (supra), he sought to argue on the merits of the determination made ..... at this stage to reproduce the material part from the revisional order passed in respect of the assessment year 2004-05, below: i, xxxxxxx, dy. excise & taxation commissioner-cum- revisional authority, kurukshetra called for the assessment record of m/s godrej sara lee ltd., pipli holding tin xxxxxxx for the assessment year 2004-05. shri ..... of the tribunal in a similar case or on the basis of law declared by the high court or the supreme court. (2) the state government may, by notification in the official gazette, confer on any officer not below the rank of deputy excise and taxation commissioner, the powers of the commissioner under sub-section (1) .....
Tag this Judgment!Court : Supreme Court of India
..... state of m.p., air1976sc2250 central coal fields ltd., vs. bhubaneswar singh, air1984sc1733and several other decisions this court has upheld the amendments made to the respective acts subsequent to the decision of a court of law thereby removing the basis of the judgment. (e) in state of himachal pradesh vs. narain singh, (2009) 13 scc165 ..... and stamp duties to be collected. thus, the entries on levy of taxes are specifically mentioned. therefore, per se, there cannot be a conflict of taxation power of union and the state. contentions on behalf of the union of india:12. in this context, learned asg appearing for union of india sri natraj ..... , relating to the power to tax. in hoechst pharmaceuticals ltd. vs. state of bihar, air1983sc1019 ( hoechst pharmaceuticals ltd. ), it has been categorically held that taxation is considered as a distinct matter for purposes of legislative competence. 3811.12. having regard to the aforesaid discussion, we now answer the points for consideration. while .....
Tag this Judgment!Court : Supreme Court of India
..... employment injury and to make provision for certain other matters in relation thereto. the employees' state insurance act is a social security legislation and the canons of interpreting a social legislation are different from the canons of interpretation of taxation law. the 10 courts must not countenance any subterfuge which would defeat the provisions of social legislation and ..... number. however, thereafter, by the impugned judgment and order the high court has allowed the appeal preferred by the respondent herein taking the view that amendment to section 1 of the esi act by which sub- section (6) of section 1 came to be inserted w.e.f. 20.10.1989, the same shall not be applicable ..... that the high court has materially erred in allowing the appeal and setting aside the demand notices even for the period post 20.10.1989 by holding that amendment to section 1 by inserting sub-section (6) shall not be applicable retrospectively. 3.1 it is vehemently submitted that the high court has not properly .....
Tag this Judgment!Court : Supreme Court of India
..... which are allowed to be converted as personal motor vehicles, and on second hand personal motor * substituted vide h.p. motor vehicles taxation (amendment) act, 2004. * substituted vide h.p. motor vehicles taxation (amendment) act, 1999. 6 vehicles which are to be registered in the state of himachal pradesh for the first time, used or kept for use ..... the provisions in the central enactment. manifestly unjust or glaringly unconstitutional:42. the legislatures of the state have not only the power to make laws on the taxation to be imposed on motor vehicles as also the passengers and goods being transported by motor vehicles but also the power to lay down principles ..... is enumerated in the state list. article 246 is reproduced hereunder: (1) notwithstanding anything in clauses (2) and (3), parliament has exclusive power to make laws with respect to any of the matters enumerated in list i in the seventh schedule (in this constitution referred to as the union list ). (2) notwithstanding anything .....
Tag this Judgment!Court : Supreme Court of India
..... list of other backward classes ' in the year 1995) which got recognised and notified as the scheduled tribes in the year 2003 by the scheduled castes and scheduled tribes orders (amendment) act 2002; (c) the communities which got recognised and notified for inclusion in the 'central list of other backwards classes' in the year 1995, namely, 'bhujel', 'gurung', ' ..... on the ground of place of birth, race or ethnicity. (b) in the year 1989, the i.t. act, 1961 was extended to sikkim by the finance act, 1989. under the said amendment, any law corresponding to the i.t. act, 1961 which was in force in the state of sikkim stood repealed. of course, since parliament had no competence ..... nexus with the object sought to be achieved; (v) it is contended that by way of the amendment, one single class of persons, namely, the citizens of india, are sought to be treated differently for the purpose of taxation; (vi) it is urged that to exclude the old indian settlers from the exemption under section 10(26aaa .....
Tag this Judgment!Court : Supreme Court of India
..... union of india and others16, wherein in the context of levy of service tax by section 65(105)(zm) read with section 65(12) of the finance act, 1994, as amended, banking and financial services were brought to tax. in the context of the said enactment, this court deemed it appropriate to distinguish between financial lease and operating ..... on loans and advances, and not any other interest, be it interest earned on investment or interest payable on delayed payment of the discounted bill of exchange.18. taxation depends upon the language of the charging section and what is brought to tax within the four corners of the charging section. therefore, one should be careful and ..... the findings of fact by the itat, while applying the strict parameters. in the present case, the high court did not frame a specific substantial question of law and thus, the interference with the findings of fact is unwarranted. this is not to say that the tax authorities are not entitled to examine the surrounding facts .....
Tag this Judgment!Court : Supreme Court of India
..... .1 if the claim of the appellant on the basis of the survivorship under the hindu succession act is accepted in that case it would tantamount to amend the law. it is for the legislature to amend the law and not the court. 96.2 now so far as the reliance placed upon the decision of this court in the case of madhu kishwar ..... that not to grant the benefit of survivorship to the daughter in the property of the father can be said to be bad in law and cannot be justified in the present scenario, unless section 2(2) of the hindu succession act is amended, the parties being member of the scheduled tribe are governed by section 2(2) of the hindu succession ..... act. it is observed and held by this court in the case of mohan koikal (supra) that when there is a conflict between the law and equity, the law would prevail. equity can only supplement the .....
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