Category: Constitution

Shri Jagannath Temple Act, 1954 – Section 4(d1) – Shri Jagannath Temple Act, 1955 – Section 31 – Antitemple activities – Stopping of nitis/pujas/seva and misbehavior/misconduct HELD This Court have to authorize the Chief Administrator of the Temple, for the time being, to take appropriate steps against such servitors/incumbents, who create obstruction in seva/puja/niti and are involved in misbehavior and misconduct against the employees of the Temple Administration or with devotees

MRINALINI PADHI — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : Arun Mishra, M.R. Shah and S. Ravindra Bhat, JJ. ) Writ Petition (Civil) No. 649…

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Motor Vehicles Act, 1988 — Sections 166, 168 — Compensation — Assessment of annual income of deceased/claimant on the basis of Income Tax Returns — Whether the ITR of the previous year alone, or the average of the previous two/three years, is to be taken — Held, no hard and fast formula governs computation of annual income; ITRs, being statutory documents, are an important reference point, but a bifurcation must be made between salaried and self-employed individuals — (i) For salaried individuals, the ITR of the previous year alone ordinarily suffices, since the financial impact of a promotion or salary revision is best reflected in that year’s return; where the deceased had not completed a year in a promoted position, or had not filed a return for that period, the Court may rely on the promotion letter and other corroborative financial statements; (ii) For self-employed persons/those running their own business, the average of the ITRs for up to the previous three years is to be taken as the reference point, having regard to the inherent income fluctuation in such professions — In assessing self-employed income, the surrounding circumstances to be additionally considered include: (a) the nature of the business (including geography and category); (b) its growth pattern and the impact of the death on the business; (c) its potential/future growth, including capital-intensive businesses profitable only at scale; (d) the possibility of negative income in initial years not reflecting the true financial standing; and (e) any other relevant factor — The date of filing of an ITR is also relevant, since income may be inflated after the death/injury; such returns call for closer scrutiny against surrounding financial statements, though they are not to be excluded outright merely for being filed post-death, if adequately supported.