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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.

Constitution of India, 1950 – Article 226 – Income Tax Act, 1961 – Section 148 – Challenging Re-opening of Assessment – Dismissal of Writ Petition by High Court without giving reasons -An order bereft of reasoning causes prejudice to the parties because it deprives them to know the reasons as to why one party has won and other has lost – Remanded to HC

SUPREME COURT OF INDIA DIVISION BENCH VISHAL ASHWIN PATEL — Appellant Vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 25(3) AND OTHERS — Respondent ( Before : M.R. Shah and B.V.…

Service Matters

Service Law – Regularization with all consequential benefits – There is no heavy financial burden upon the University and at the same time to strike a balance and considering the fact that the respective original writ petitioners have worked for more than 15 to 30 years, if it is ordered that the actual consequential benefits on regularization of their services are restricted to three years prior to filing of the writ petitions

SUPREME COURT OF INDIA DIVISION BENCH JAI NARAIN VYAS UNIVERSITY, JODHPUR AND ANOTHER — Appellant Vs. MUKESH SHARMA ETC. ETC. — Respondent ( Before : M.R. Shah and B.V. Nagarathna,…

In view of the difference of opinion expressed by two separate judgments, the Registry is directed to place the matter before Hon’ble the Chief Justice of India for appropriate orders/directions. CONTENTIONS rejection of the plaint under Order VII Rule 11 (d), for deciding the preliminary issue on pure question of law under Order XIV Rule 2(2) and for pronouncing a judgment on admission under Order XII Rule 6 being absolutely different and independent of each other

SUPREME COURT OF INDIA DIVISION BENCH SARANPAL KAUR ANAND — Appellant Vs. PRADUMAN SINGH CHANDHOK AND OTHERS — Respondent ( Before : Sanjiv Khanna and Bela M. Trivedi, JJ. )…

Income Declaration Scheme (IDS) – HELD sequitur to a declaration under the IDS does not lead to immunity (from taxation) in the hands of a non-declarant.held that immunity granted by a tax amnesty scheme in respect of liabilities under some enactments, did not afford protection against action under other enactments or laws:

SUPREME COURT OF INDIA DIVISION BENCH DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) CIRCLE 1(2) — Appellant Vs. M/S. M. R. SHAH LOGISTICS PRIVATE LIMITED — Respondent ( Before : Uday…

Environment (Protection) Act, 1986 – Section 3 – An establishment contributing to the economy of the country and providing livelihood ought not to be closed down only on the ground of the technical irregularity of not obtaining prior Environmental Clearance irrespective of whether or not the unit actually causes pollution.

SUPREME COURT OF INDIA DIVISION BENCH M/S PAHWA PLASTICS PRIVATE LIMITED AND ANOTHER — Appellant Vs. DASTAK NGO AND OTHERS — Respondent ( Before : Indira Banerjee and J.K. Maheshwari,…

Securities and Exchange Board of India Act, 1992 – Section 15Z – Appeal to Supreme Court – – A question of law may arise when there is an erroneous construction of the legal provisions of the statute or the general principles of law. In such cases, the Supreme Court in exercise of its jurisdiction of Section 15Z may substitute its decision on any question of law that it considers appropriate.

SUPREME COURT OF INDIA DIVISION BENCH SECURITIES AND EXCHANGE BOARD OF INDIA — Appellant Vs. MEGA CORPORATION LIMITED — Respondent ( Before : L. Nageswara Rao and Pamidighantam Sri Narasimha,…

Service Matters

Absorption and regularisation – When the employee were appointed on a fixed term and on a fixed salary in a temporary unit which was created for a particular project, no such direction could have been issued by the High Court to absorb them in Government service and to regularise their services –

SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF GUJARAT AND OTHERS — Appellant Vs. R.J. PATHAN AND OTHERS — Respondent ( Before : M.R. Shah and B.V. Nagarathna, JJ.…

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