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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.

Arbitration and Conciliation Act, 1996 – Section 34 – Micro, Small and Medium Enterprise Development Act, 2006 – Section 19 – While challenge to award under section 34 of the Arbitration Act, 1996 – Pre-deposit of 75% of the awarded amount under section 19 of the MSMED Act, 2006 is a mandatory requirement.

SUPREME COURT OF INDIA DIVISION BENCH M/S TIRUPATI STEELS — Appellant Vs. M/S SHUBH INDUSTRIAL COMPONENT AND ANOTHER — Respondent ( Before : M. R. Shah and B.V. Nagarathna, JJ.…

Land Acquisition Act, 1894 – Section 18 – Maharashtra Industrial Development Act, 1961 – Sections 32(2) and 34 – Acquisition of land – Enhancement of compensation – Future use of the acquired land cannot be the main criteria to determine the compensation for the lands acquired

SUPREME COURT OF INDIA DIVISION BENCH RAMRAO SHANKAR TAPASE — Appellant Vs. MAHARASHTRA INDUSTRIAL DEVELOPMENT CORPN. AND OTHERS — Respondent ( Before : M.R. Shah and B.V. Nagarathna, JJ. )…

Service Matters

Service Law – Public servant – Removal to compulsory retirement – Corrupt charges – – Fraud by way of fraudulent withdrawal in 85 RD accounts and by way of non-credit of deposits in 71 RD accounts and defrauded a sum of Rs.16,59,065 – Mere deposit of defrauded amount no lenient view – Dismissal converted compulsory retirement

SUPREME COURT OF INDIA DIVISION BENCH UNION OF INDIA AND OTHERS — Appellant Vs. M. DURAISAMY — Respondent ( Before : M.R. Shah and B.V. Nagarathna, JJ. ) Civil Appeal…

What is required to be considered is what was under challenge before the Tribunal as well as the High Court – and not the subsequent reduction of penalty by the CIT(A) – Therefore, it cannot be said that the appeal before the High Court at the instance of the Revenue challenging the order passed by the ITAT was not maintainable in view of CBDT circular.

SUPREME COURT OF INDIA DIVISION BENCH LATE SHRI GYAN CHAND JAIN THROUGH LR — Appellant Vs. COMMISSIONER OF INCOME TAX-I — Respondent ( Before : M.R. Shah and B.V. Nagarathna,…

Joint Family Property – Gift deed – A Hindu father or any other managing member of a HUF has power to make a gift of ancestral property only for a ‘pious purpose’ and what is understood by the term ‘pious purpose’ is a gift for charitable and/or religious purpose. Therefore, a deed of gift in regard to the ancestral property executed ‘out of love and affection’ does not come within the scope of the term ‘pious purpose’

SUPREME COURT OF INDIA DIVISION BENCH K.C. LAXMANA — Appellant Vs. K.C. CHANDRAPPA GOWDA AND ANOTHER — Respondent ( Before : S. Abdul Nazeer and Krishna Murari, JJ. ) Civil…

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