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LAW AND CONSTITUTIONAL AFFAIRS - June 2022

Jun 2022

Apr 06, 2023

Searches Conducted before June, 2015 Will Also Come under Amendment in Section 153C of Income Tax...

  • The Supreme Court delivered a landmark verdict as it ruled that searches conducted before June 1, 2015 would also come under the amendment brought by the Finance Act 2015 in Section 153C of the Income Tax Act, 1961.
  • The Bench of Justice M. R. Shah and Justice C. T. Ravikumar passed the orders on a bunch of 115 applications filed by the Revenue Department against the Delhi High Court order of 2014 in the PepsiCo India Ltd vs Assistant Commissioner of Income Tax case.
  • The High Court had given a restrictive meaning to the words used in Section 153C in the case PepsiCo India Ltd vs Assistant Commissioner of Income Tax.
  • The High Court had held that the word used in the Section could not be confused as "relates to" or "refers to". If photocopies of a document were seized from a person, it cannot be said that the document "belongs" to that person, as the originals were with someone else.
  • Modifying the High Court order, the Supreme Court ruled that Section 153C allowed the Revenue department to proceed against a party other than the person who was being searched, if incriminating articles against the 'other' person were found during the search.

Apr 05, 2023

Supreme Court Rejects Petitions Alleging Misuse of Central Agencies by UoI

  • The Supreme Court denied to entertain a batch of petitions which were submitted by political parties who had alleged the central investigating agencies like Directorate of Enforcement (ED) and the Central Bureau of Investigation (CBI) were being misused by the Centre for clamping down and arresting the opposition leaders and other citizens critical of the current ruling dispensation.
  • The petitioners argued that action against dissent and disagrement with the government is but a gross violation of the fundamental right of citizens.
  • A division bench comprising of Chief Justice D. Y. Chandrachud and Justice J. B. Pardiwala said that they have no interest to entertain the petition.
  • The bench added that it cannot issue general directions without a factual context. The bench however said that it can intervene in an individual case only.
  • The bench added that the political leaders have no special privileges and cannot claim a higher immunity than ordinary citizens.

Apr 03, 2023

Supreme Court Gives Nod to Revised Guidelines for Law Clerks Working on Short-term Contractual As...

  • The Supreme Court gave its approval to revised guidelines for engaging law clerk-cum-research associates on short-term contractual assignments in the Apex Court.
  • As for the engagement concerned, these law clerks will be engaged on a short-term contractual assignment which shall begin after the Court reopens post summer vacation and would conclude by the end of the following year's summer vacation.
  • It is, however, important to note that the term can be extended for the next year on the satisfaction and approval of the Judge with whom the law clerk is attached or the senior-most Judge of the Committee of Judges on Law Clerks.

Apr 02, 2023

Justice T. S. Sivagnanam Appointed as Acting Chief Justice of Calcutta HC

  • Justice T. S. Sivagnanam was appointed as the acting Chief Justice of the Calcutta High Court as incumbent Chief Justice, Justice Prakash Shrivastava demitted office.
  • The Supreme Court Collegium had in February recommended the appointment of Justice Sivagnanam as Chief Justice of the Calcutta High Court, and not Acting Chief Justice.
  • Justice Sivagnanam completed his B.Sc. at Loyola College, Chennai and B.L. from Madras Law College. He enrolled in the Bar Council of Tamil Nadu in September 1986. He was appointed as an additional judge of the Madras High Court in March 2009 and was made permanent two years later. He was transferred to Calcutta High Court on October 25, 2021.

Supreme Court States Section 37 NDPS Act should not be Interpreted Literally

  • The Supreme Court held that despite the stringent conditions provided under Section 37, the undue delay in trial can always be a ground for granting bail to an accused who had been charged under the Narcotics Drugs and Psychotropic Substances Act 1985 (NDPS Act).
  • The Court as per Section 37 NDPS Act, can grant bail to the accused person only after being satisfied that there are reasonable grounds for believing that he is not guilty of such offence and that he is not likely to commit any offence while on bail.

Apr 01, 2023

CJI Chandrachud Disapproves Plea Seeking Exemption for Female Lawyers from E-filing

  • In a plea filed by the Madhya Pradesh High Court Bar Association, the Supreme Court affirmed mandatory e-filing in Debts Recovery Tribunals (DRTs) and Debts Recovery Appellate Tribunals (DRATs).
  • The bench comprising CJI D. Y. Chandrachud, Justice P. S. Narasimha and Justice J. B. Pardiwala expressed their disapproval of presumption in the plea that women practitioners would need an exemption to the rule of mandatory e-filing.
  • The plea challenged the notification issued by the Ministry of Finance, which amended Rule 3 of the Debts Recovery Tribunals and Debts Recovery Appellate Tribunals Electronic Filing (Amendment) Rules, 2023.
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