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“No Tax Exemption for Enemy Property: Supreme Court Clarifies Applicability of Enemy Property Act”
Bysclaw
Mar 3, 2024
By sclaw
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Gujarat Municipalities Act, 1963 — Gujarat Municipalities (Conduct of Elections) Rules, 1994 — Rule 7A(1) — Election affidavit — Non-disclosure of immovable property — Construction of Rule requiring disclosure of assets of “myself, my spouse and dependents” — Held, the comma after “myself” is a mere listing comma and does not create any distinction or exclusion — the word “of” governs all three categories collectively — a candidate is required to disclose immovable property held by the candidate, the spouse, and dependents, including property held solely by the spouse — The appellant’s failure to disclose property standing solely in her husband’s name accordingly amounted to non-disclosure in breach of the Rule.
Jul 5, 2026
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Remission — Premature release of life convicts — Applicable policy — Conflict between Haryana’s 2002 Policy (dated 12.4.2002) and 2008 Policy (dated 13.8.2008) — Source of power — Held, the 2002 Policy, being in substance and effect referable to Article 161 of the Constitution of India (papers to be routed to the Governor for orders), is constitutional in origin, notwithstanding that it does not expressly recite the source of power — The 2008 Policy, by contrast, expressly invokes Sections 432 and 433 of the Code of Criminal Procedure, 1973 and makes the Chief Minister the deciding authority, and is thus statutory in character — A policy traceable to a statute cannot override or supersede the exercise of the constitutional power under Article 161, that power being distinct, independent and uninfluenced by any statutory power — The purported “supersession” of the 2002 Policy by the 2008 Policy is accordingly untenable in law qua convicts governed by the 2002 Policy — Appellant held entitled to the benefit of the more liberal 2002 Policy.
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