Month: January 2023

Service Matters

Selection list for the posts of Assistant Radio Officers in the Uttar Pradesh Police Radio Department. – held and direct that the seniority of the candidates including the appellants should be determined treating the entry into the cadre of both sets of candidates (i.e. promotees and direct recruits) on 30th January 1996 and the seniority position should be recast on that basis.

SUPREME COURT OF INDIA DIVISION BENCH SUSHIL PANDEY AND ANOTHER — Appellant Vs. STATE OF U.P. THR. PRINCIPAL SECRETARY (HOME) AND OTHERS — Respondent ( Before : Ajay Rastogi and…

Himachal Pradesh Motor Vehicles Taxation Act, 1972 – Section 3A(3) – Levy of Additional Special Road Tax – Constitutional Validity – Tax imposed under Section 3A(3) is regulatory in character and is not a penalty – 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 on which taxes on vehicles are to be levied –

SUPREME COURT OF INDIA FULL BENCH THE STATE OF HIMACHAL PRADESH AND OTHERS — Appellant Vs. GOEL BUS SERVICE KULLU ETC. ETC. — Respondent ( Before : Sanjay Kishan Kaul,…

Income Tax Act, 1961 – Sections 158BC, 158BD and 158BFA – Payment of interest – Assessee are liable to pay the interest under Section 158BFA of the Income Tax Act for late filing of the return under Section 158BC of the Income Tax Act, in absence of any notice under Section 158BC upon the assessee-persons other than searched persons.

SUPREME COURT OF INDIA DIVISION BENCH K.L. SWAMY — Appellant Vs. THE COMMISSIONER OF INCOME TAX AND ANOTHER — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ. )…

Insurance – Fire Policy – Loss of material, stock, and machinery – Reinstatement value – HELD the complainant shall be entitled to the reinstatement value and not the depreciated value – NCDRC has mis-interpreted and mis-read the Clause 9 – NCDRC has seriously erred in observing and holding that the insurance company shall be liable to pay the depreciated value only and not the reinstatement value

SUPREME COURT OF INDIA DIVISION BENCH M/S OSWAL PLASTIC INDUSTRIES — Appellant Vs. MANAGER, LEGAL DEPTT N.A.I.C.O. LIMITED — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ. )…

Lapse of acquisition proceedings – Appeal against – As the possession was taken over by the acquiring body and was handed over to the beneficiary, any possession by the petitioners thereafter can be said to be encroachment and the encroachers cannot be permitted to take the benefit of the provisions of Section 24(2) of the Act, 2013

SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF HARYANA AND OTHERS — Appellant Vs. SUSHILA AND OTHERS — Respondent ( Before : M.R. Shah and S. Ravindra Bhat, JJ.…

Lapse of acquisition proceedings – Recorded owner never came forward to receive the compensation and therefore the same was lying unpaid – Therefore, unless and until the right and title of the original writ petitioner was established the High Court has materially erred in entertaining the writ petition

SUPREME COURT OF INDIA DIVISION BENCH GOVT. OF NCT OF DELHI AND ANOTHER — Appellant Vs. BHAGRATI AND ANOTHER — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ.…