Tag: Constitution of India
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Guest Post – The IPL vis-à-vis Article 226: Is it Time to Characterize the Event?
[The following post is contributed by Sujoy Chatterjee who is an Advocate in New Delhi and an alumnus of the National Law University Jodhpur (’13)] Cricket enthusiasts are lauding the tough stand taken by the Supreme Court of India (SC) against the Board of Control for Cricket in India (BCCI) regarding the recent spate of
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Delhi High Court on Constitutionality of Court Fee Amendment
96 800×600 Normal 0 false false false EN-US JA X-NONE /* Style Definitions */ table.MsoNormalTable {mso-style-name:”Table Normal”; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:””; mso-padding-alt:0in 5.4pt 0in 5.4pt; mso-para-margin:0in; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:”Times New Roman”;} [The following post is contributed by Gunjan Chhabra, who is an associate with Singhania & Partners, LLP and a graduate of Amity
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Constitutional Validity of Regulatory Regime for CIS Upheld
Earlier this week, a single judge of the Calcutta High Court in Rose Valley Real Estate & Construction Ltd v. Union of India upheld the constitutional validity of certain sections of the SEBI Act (including section 11AA) and certain provisions of the SEBI (Collective Investment Scheme) Regulations, 1999 (the CIS Regulations). Specifically, a challenge was
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Petition on Composition of the Securities Appellate Tribunal
Normal 0 false false false EN-US JA X-NONE /* Style Definitions */ table.MsoNormalTable {mso-style-name:”Table Normal”; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:””; mso-padding-alt:0in 5.4pt 0in 5.4pt; mso-para-margin:0in; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:Cambria;} (The following guest post is contributed by Amit Agrawal, Advocate, regarding a petition filed before the Delhi High Court. Amit is representing the petitioner, although the
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The Constitution Bench elides repugnance and occupied field
That the title of this post is a part of Indian constitutional law is explained by the fact that the validity of tax and commercial legislation is often challenged on the ground that it conflicts with a similar legislation enacted by another legislature. Often the challenge is on the basis of legislative competence, and this
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Singur Land Act Held to be Unconstitutional
Last year, the West Bengal legislature enacted the Singur Land Rehabilitation and Development Act, 2011 with a view to return land to the owners from whom it was previously acquired for purpose of establishing a manufacturing plant for Tata Motors. Since the project was stalled and subsequently relocated to another state, the issue pertains to
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Retailers Assoc. v. Union: Bombay High Court on Service Tax
/* Style Definitions */ table.MsoNormalTable {mso-style-name:”Table Normal”; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-parent:””; mso-padding-alt:0in 5.4pt 0in 5.4pt; mso-para-margin:0in; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:”Times New Roman”; mso-ansi-language:#0400; mso-fareast-language:#0400; mso-bidi-language:#0400;} In a previous post, I had briefly mentioned the judgment of a Division Bench (D.Y. Chandrachud and A.V.Mohta, JJ.) the Bombay High Court, where the constitutional validity of service tax
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Developments in Taxation: Constitutionality of Service Tax; and Tax Planning through the “Mauritius Route”
The Bombay High Court has, in the past few weeks, decided two important issues: one pertaining to direct taxation, and the other to indirect. A Division Bench headed by Justice D.Y. Chandrachud has upheld the constitutional validity of service tax on renting of immovable property, as reported by Legally India. The arguments raised by the Petitioners
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UDF at Mumbai and Delhi airports
A Division Bench of the Supreme Court today declared that the User Development Fee [“UDF”] charged by the private operators of the Mumbai and Delhi airports is ultra vires. The judgment, reported as Consumer Online Foundation v Union of India, contains several observations that are crucial in ascertaining the proper scope of the public-private model
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Territorial Nexus Revisited: GVK Industries v. Union of India
st1:*{behavior:url(#ieooui) } We have previously discussed issues surrounding the application of the “territorial nexus” doctrine to income tax law in several posts (here, here, here and here). In its recent decision in GVK Industries v. Union of India, a Constitution Bench of the Supreme Court has confirmed that the doctrine applies to Parliamentary laws. The
