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“No Tax Exemption for Enemy Property: Supreme Court Clarifies Applicability of Enemy Property Act”
Bysclaw
Mar 3, 2024By sclaw
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Patna Municipal Corporation Act, 1951 — Sections 146, 423 and 488(1) — The Patna Municipal Corporation imposed a royalty on advertisements, which was later increased — The respondents challenged this imposition, arguing it was a tax without legislative backing — Whether the royalty imposed by the Corporation was a tax and if it was legally enforceable without legislative sanction — The Corporation argued that the royalty was agreed upon by the parties and was not a tax — They contended that the enhancement of the rate was within their rights — The respondents argued that the imposition was a tax, which required legislative sanction, and the Corporation had no authority to levy it — The Division Bench quashed the enhancement, ruling that the Corporation had no power to impose the tax without legislative backing — The Court found that the royalty was not a tax but a fee agreed upon by the parties — It held that the Corporation’s actions were within the scope of the agreement — The Court distinguished between royalty and tax, emphasizing that royalty is based on an agreement, not statutory provision — The Court upheld the imposition of royalty as per the agreement but noted that the enhancement in rates was not challenged effectively — The judgment of the Division Bench was set aside.
Oct 21, 2024
sclaw
Citizenship Act, 1955 — Section 6A — Special provisions as to citizenship of persons covered by the Assam Accord — The case involves the constitutional validity of Section 6A of the Citizenship Act 1955, which grants citizenship to certain migrants from Bangladesh to Assam —The main issues include whether Parliament had the legislative competence to enact Section 6A, and if Section 6A violates Articles 6, 7, 14, 29, and 355 of the Constitution — Petitioners argue that Section 6A is unconstitutional as it conflicts with Articles 6 and 7, adopts unreasonable cut-off dates, and violates Articles 14, 29, and 355 — Respondents contend that Section 6A is within Parliament’s legislative competence under Article 11 and does not violate the Constitution — The judgment addresses the legislative competence of Parliament, the reasonableness of cut-off dates, and the impact on Assamese cultural identity — The court examines the historical context of citizenship provisions, the legislative intent behind Section 6A, and the scope of judicial review under Article 14 — The court analyzes the constitutional provisions on citizenship, the legislative objective of Section 6A, and the balance between legislative intent and constitutional mandates —The court concludes that Section 6A of the Citizenship Act is constitutional and does not violate the cited Articles of the Constitution.
Oct 21, 2024
sclaw
Child Marriages — Restraint of — The petitioner, an NGO, argues that despite the Prohibition of Child Marriage Act, child marriages remain prevalent in India —They seek stronger enforcement and support systems for child brides —The main issue is the failure of authorities to prevent child marriages and the need for effective guidelines and enforcement mechanisms — The petitioner highlights the high rate of child marriages, the ineffectiveness of Child Marriage Prohibition Officers (CMPOs), and the need for comprehensive support for child brides — The Union of India attributes child marriages to societal perceptions and economic pressures, and outlines various government programs aimed at reducing child marriages —The court acknowledges the persistence of child marriages and the need for stronger enforcement and support systems — The court emphasizes the socio-economic determinants of child marriage and the need for a multi-faceted approach to address the issue — The court refers to various laws and international conventions that recognize child marriage as a violation of human rights — The court calls for comprehensive measures, including legal enforcement, judicial measures, community involvement, awareness campaigns, and support systems for child brides.
Oct 21, 2024
sclaw