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Observing that certain provisions of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 were challenged for being ultra vires, the Court granted interim relief by restricting the Commissioner of Income Tax (Appeals) from passing any coercive order against Anil Ambani.
‘The classification between the Indian and foreign employee is based on the economic duress which is caused to the Indian employees, if they are mandated to contribute to the fund/scheme irrespective of quantum of salary they draw, which is absent in case of the foreign employees for the reason that they come to India for employment for shorter period of 2 to 5 years.”
“To cancel the candidature of otherwise eligible candidates, on sole grounds of issuance date, deprives the petitioners of their fundamental rights under Articles 14 and 16 of the Constitution of India and actually runs contrary to the object sought to be achieved by providing reservations in public employment”
“If any of the personnel not fully fit, he will either not be able to protect himself or his colleagues in a battle or he will run the risk of killing innocent people especially if his eyesight is weak and he cannot distinguish between uniforms, etc.”
“It is often said that health is a human right and, therefore, a prerequisite in the overall development of a nation, which is achieved through the intervention of human beings. Health is described as a state of complete physical, mental, and social well-being of an individual.”
The Court further clarified that only the tax on ‘minimum tariff’ has been held unconstitutional and not the tax collected on the consumption of electricity.
“A majority of NLUs established across various States in India have adopted domicile-based reservation policies …emphasising the promotion of legal education both at the national and regional levels.”
The Court relied upon the decision of the Supreme Court in a case where a similar amendment of by State of Rajasthan was held ultra vires Article 14 and Article 246 of the Constitution due to the doctrine of public policy being vague and uncertain.
The Ordinance has taken birth from the womb of social justice, and it nowhere depicts arbitrariness.
“Though, the power of judicial review keeps a check and balance on the functioning of the public authorities and is exercised for better and more efficient and informed exercise of their powers, such power has to be exercised very cautiously keeping in mind that such exercise of power of judicial review may not lead to judicial overreach, undermining the powers of the statutory authorities”
“The framework of the Customs Act clearly reflects the legislative intent to establish a distinct and unique procedure for the exercise of arrest powers by a customs officer”
“By excluding persons engaged in cleaning of excreta with the help of protective gear from the definition of ‘manual scavengers’, has deprived them of the benefits pertaining to rehabilitation, scholarships, etc. for which they are equally eligible.”
The Court clarified that there may be cases of arbitrary exercise of power under the anti-profiteering mechanism by enlarging the scope of the proceedings beyond the jurisdiction or on account of not considering the genuine basis of variations in other factors such as cost escalations on account of which the reduction stands offset, skewed input credit situations etc.
“Regulations and Byelaws framed under Section 204 IBC clearly provide checks and balances. Therefore, it cannot be said to be confirmation of excessive or unbridled power”
“The petitioner herein, which has filed the present writ petition, is only a proprietorship firm and not a citizen and therefore cannot claim protection of Article 19(1)(g) of the Constitution.”
“It is settled law that the Act provides a complete machinery for assessment or re-assessment of tax and the assessee is not permitted to abandon that machinery to invoke jurisdiction of the High Court under Article 226 of the Constitution.”
“IBC does not suffer from any manifest arbitrariness to violate Article 14 of the Constitution”
Supreme Court also sought assistance from Attorney General for India, R. Venkataramani.
The issue under consideration was whether the ABC Rules, 2023 unjustly exclude individual veterinarians from the animal birth control programme, thereby infringing upon their constitutional rights.
“Fiscal legislation having uniform application to all registered persons, cannot be said to be violative of Article 19(1)(g) of the Constitution and the question of such statutory provision being violative of Article 302 of the Constitution and in teeth of Article 13 of the Constitution of India does not arise at all.”