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An entity is required to be tested on three parameters namely, (a) financial, (b) functional, and (c) administration for its inclusion as ‘other authority’ in Article 12 of the Constitution.
Delhi High Court elucidated the treatment of subscription fees vis-à-vis royalties and technical services under both the Double Taxation Avoidance Agreement (DTAA) and the Income Tax Act and clarified the distinction between income from subscription fees and payments for intellectual property rights or technical consultancy services.
The interpretation of the term other authority has evolved over a period of time where the judicial dictum, at various instances has decided for inclusion or exclusion of various authorities under Article 12 of the Constitution of India.
Punjab and Haryana High Court clarified that right to lien is provided to employees of government/statutory bodies as per applicable rules, and the same was not a fundamental right to be read in every employment.
The tests laid down in Ajay Hasia v. Khalid Mujib Sehravardi, (1981) 1 SCC 722 were not fulfilled, hence, the Association is not ‘State’ within Article 12.
Under Article 226 of the Constitution of India, a writ cannot be issued against a Government- entity which has been subsequently privatized and no longer performs any public duty.
“The writ petition, while initially deemed maintainable, has since become non-maintainable due to the privatization of Air India Limited. This development has rendered it beyond this Court’s jurisdiction to issue any writ, order, or direction against the respondents.”
A person who is residing in South India does not know the geography of Delhi and if recruited as civil defence volunteer, and in case of emergency he will get lost in Delhi instead of reaching to the place where emergency has occurred
Even though petitioners have claimed that deduction of an amount of their contribution to the Society is permitted by the Ministry of Finance and that the land to run the Society is allocated by the Government, we find that purpose to provide aid in the form of sanction and land to the Society is to enable it to function smoothly to the benefit of its members. However, this does not establish that these functionaries are being run by the Air Force or the Central Government.
Delhi High Court: In an appeal filed challenging the judgment passed by the Single Judge whereby the writ petition of
Karnataka High Court: While deciding the instant writ petition wherein an elected member of Federation of Karnataka Chambers of Commerce
Bombay High Court: In total 4 writ petitions were filed against Air India Ltd./AIL (‘respondent’) by the AIL employees (‘petitioners’),
Kerala High Court: P.V. Asha, J. allowed the writ petition questioning status of IDBI Bank as “State” under Article 12 of the
Kumar Kartikeya’s Article 12 Overview: This well-researched work provides an exposition of the judicial interpretation of the concept of “State” in Article