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Expression ‘date of this Notification’ means date of publication in Official Gazette – Foreign Trade (Development and Regulation) Act, 1992 — Section 3 — Notification — Publication in Official Gazette — Essential requirement for enforceability — Delegated legislation requires publication for accessibility, notice, accountability and solemnity — Not an empty formality but transforms executive decision into law — Strict compliance with publication requirement is a condition precedent — Law must be promulgated or published in a recognisable way. (Paras 16, 17, 18, 19) Insolvency and Bankruptcy Code, 2016 — Section 60(5)(c) — Jurisdiction of Adjudicating Authority — Declaration of title to trademark — NCLT exceeded its jurisdiction by declaring title to trademark “Gloster” in favour of the Successful Resolution Applicant (SRA) while adjudicating an application under Section 60(5) of the IBC, as the issue of trademark title was a highly contentious dispute beyond the scope of insolvency proceedings and not directly related to the CIRP. Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 — Building and Other Construction Workers’ Welfare Cess Act, 1996 — Applicability — Cess could not be levied or collected before the constitution of Welfare Boards, as their constitution is a condition precedent for the implementation of these Acts. Haryana Development and Regulation of Urban Areas Act, 1975 — Section 3(3A) — Amendment Act, 2020 — Retrospective validation of actions — Power to grant license includes power to modify, suspend, revoke, or delicense — Delicensing of land for commercial purposes after it was initially licensed for residential use is permissible. Factories Act, 1948 — Section 59(2) — Overtime wages calculation — “Ordinary rate of wages” — Includes basic wages plus all allowances worker is entitled to, excluding only bonus and overtime wages — Compensatory allowances like House Rent Allowance (HRA), Transport Allowance (TA), Clothing and Washing Allowance (CWA), and Small Family Allowance (SFA) are includible.

Maharashtra Land Revenue (Extraction and Removal of Minor Minerals) Rules, 1968 – Rule 4A – – The object and purpose of Rule 4A would be permitting the family of Vadar community to continue their traditional profession of stone crushing by hand by extracting the stone up to 200 brass annually without payment of any fee or royalty – Rule 4A is not meant for the lease for commercial use.

SUPREME COURT OF INDIA DIVISION BENCH MAHARASHTRA RAJYA VADAR SAMAJ SANGH — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : M.R. Shah and M.M. Sundresh, JJ.…

Income Tax Act, 1961 – Section 45(4) – Capital gains – Assets revalued and the credit into the capital accounts of the respective partners can be said to be “transfer” and which fall in the category of “OTHERWISE” and therefore, the provision of Section 45(4) inserted by Finance Act, 1987 w.e.f. 01.04.1988 shall be applicable.

SUPREME COURT OF INDIA DIVISION BENCH THE COMMISSIONER OF INCOME TAX – 23 — Appellant Vs. M/S. MANSUKH DYEING AND PRINTING MILLS — Respondent ( Before : M.R. Shah and…

Acquisition of land – If there is a large tract of land under acquisition but is capable of being used for the purpose for which smaller plots are used and is situate in a fully developed area with little or no requirement of any further development to be made, there would be no need for deduction of the value.

SUPREME COURT OF INDIA DIVISION BENCH STATE OF MADHYA PRADESH AND ANOTHER — Appellant Vs. RADHESHYAM AND OTHERS — Respondent ( Before : S. Abdul Nazeer and Krishna Murari, JJ.…

Gujarat Provincial Municipal Corporations Act, 1949 – Sections 129 and 132 – Exemption from payment of general tax – – correct to hold that provisions from Section 141AA to Section 141F form a complete code when tax has to be computed and paid on the carpet area method, and for such computation, reference cannot be made to the provisions of Sections 129 to 133 which relate to property tax payable on annual rateable value.

SUPREME COURT OF INDIA DIVISION BENCH PARIVAR SEVA SANSTHA — Appellant Vs. AHMEDABAD MUNICIPAL CORPORATION — Respondent ( Before : Sanjiv Khanna and J.K. Maheshwari, JJ. ) Civil Appeal No.…

Service Matters

Service Law – Dismissal – CISF Constable – Gross negligence and dereliction of duty – – Desirability of continuing the constable in the Armed Forces is certainly questionable and the Disciplinary Authority could not be expected to wear blinkers in respect of his past conduct while imposing the penalty of dismissal from service on him

SUPREME COURT OF INDIA DIVISION BENCH UNION OF INDIA AND OTHERS @PPELLANT Vs. SUBRATA NATH — Respondent ( Before : Dr. Dhananjaya Y. Chandrachud, CJI. and Hima Kohli, JJ. )…

Electricity Act, 2003 – Sections 61, 62 and 63 – Determination of tariff – – The Electricity Act 2003 seeks to distance the State Governments from the determination and regulation of tariff, placing such power completely within the ambit of the Appropriate Commissions

SUPREME COURT OF INDIA FULL BENCH THE TATA POWER COMPANY LIMITED TRANSMISSION — Appellant Vs. MAHARASHTRA ELECTRICITY REGULATORY COMMISSION AND OTHERS — Respondent ( Before : Dr. Dhananjaya Y. Chandrachud,…

A & C act 1996 – The court at the referral stage can interfere only when it is manifest that the claims are ex facie time-barred and dead, or there is no subsisting dispute – In the context of issue of limitation period, it should be referred to the Arbitral Tribunal for decision on merits – Similar would be the position in case of disputed “no claim certificate” or defence on the plea of novation and “accord and satisfaction”

SUPREME COURT OF INDIA DIVISION BENCH M/S. MEENAKSHI SOLAR POWER PVT. LTD. — Appellant Vs. M/S. ABHYUDAYA GREEN ECONOMIC ZONES PVT. LTD. AND OTHERS — Respondent ( Before : B.R.…

Acquisition of land – Development charge – Land owners, whose land has been utilized 40 years back, now cannot be compelled to pay the development charge for the development which has already taken place, only for a parcel of land to which they have not given compensation up to decades.

SUPREME COURT OF INDIA DIVISION BENCH THE REVENUE DIVISIONAL OFFICER AND ANOTHER — Appellant Vs. ISMAIL BHAI AND OTHERS — Respondent ( Before : S. Abdul Nazeer and J.K. Maheshwari,…

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