Supreme Court Weekly Digest With Subject/Statute Wise Index [February 1 to 11]

Armed Forces Tribunal Act, 2007Armed Forces Tribunal Act, 2007; Section 31 - The recruitment was not confined to the priority / reserved class rather it was open for general category also in case vacancies remain available. The Recruitment application(s) clearly establishes that the appellants have applied as a general category candidate(s) against the surplus seats/vacancies remaining unfilled after considering the priority/reserved quota for relatives of servicemen/ex-servicemen, etc. In a situation, when they have not claimed any enrollment/recruitment on the basis of relationship with servicemen/ex-servicemen, there was no occasion for them to submit any relationship certificate. The discharge/dismissal of the appellants from service is vitiated on grounds that they have actually not produced any relationship certificate for selection/recruitment as they never applied in the reserved category. The discharge/dismissal order of the appellants is certainly invalid for want of nonconsideration of the plea taken by the appellants. (Para 17, 24) 2024 LiveLaw (SC) 102Armed Forces Tribunal Act, 2007; Section 31 - It was not the case of the respondents ever that the vacancies on which the appellants have been enrolled/recruited were only for the alleged reserved category and not for general category. Subsequent improvement in defence and supplementing reasoning of discharge/dismissal which is not contained in the order impugned is not permissible in law. (Para 23) 2024 LiveLaw (SC) 102Caste Certificate Maharashtra Scheduled Castes, Scheduled Tribes, Denotified Tribes (Vimukta Jatis), Nomadic Tribes, Other Backward Classes and Special Backward Category (Regulation of Issuance and Verification of) Caste Certificate Act, 2000; Section 3 & 4 - The Caste Certificate issued by the Competent Authority under Section 4 would be valid subject to the verification and grant of Validity Certificate by the Scrutiny Committee. The certificate attains finality only if it is authenticated with a Validity Certificate. (Para 5) 2024 LiveLaw (SC) 99Central Excise Act, 1944Central Excise Act, 1944; Section 11B - It entitles any person claiming refund of any duty of excise and interest to make an application for refund of such duty and interest before the expiry of one year from the relevant date (prior to 12.05.2000, it was six months instead of one year). (Para 9.2) 2024 LiveLaw (SC) 90Central Excise Act, 1944; Section 11BB - It provides for interest on delayed refund. It says that if any duty ordered to be refunded under sub-section (2) of Section 11B to any applicant is not refunded within three months from the date of receipt of the application under subsection (1) of that section, there shall be paid to such applicant interest at such rate not below five percent and not exceeding thirty percent per annum as for the time being fixed by the Central Government, by notification in the Official Gazette. (Para 9.3) 2024 LiveLaw (SC) 90Chartered Accountants Act, 1949Chartered Accountants Act, 1949; Section 29A and 21A(4), Chartered Accountants (Procedure of Investigation of Professional and Other Misconduct and Conduct of Cases) Rules, 2007; Rule 9(3)(b) - Rule 9(3)(b) of subordinate legislation challenged as being ultra vires, on the ground that it exceeds the Rule making power under Section 29A(2)(c) of the parent Act. The power to make rules generally for carrying out the provisions of the Act is found in Section 29A(1). Section 29A(2) is only illustrative and should not be construed as limiting the scope of the general power of the Central Government to make rules under Section 29A(1). Even if specific topics are not explicitly listed in the statute, the formulation of rules can be justified if it falls within the general power conferred, provided it stays within the overall scope of the Act. The impugned Rule 9(3)(b) falls within the scope of the general delegation of power under Section 29A(1). Hence the Impugned Rule is not ultra vires the Parent Act. (Para 34 & 37) 2024 LiveLaw (SC) 101Principle of 'Generality vs Enumeration' - Where a statute confers particular powers without prejudice to the generality of a general power already conferred, the particular powers are only illustrative of the general power, and do not in any way restrict the general power. The illustrative list of subjects set out in Section 29A(2) cannot be read as exhaustive since the legislature has deployed the expression 'without prejudice to the generality of the foregoing provisions' before enumerating the specific heads for exercising the rule-making power. (Para 32) 2024 LiveLaw (SC) 101Chartered Accountants (Procedure of Investigation of Professional and Other Misconduct and Conduct of Cases) Rules, 2007; Rule 9(3)(b) and The Chartered Accountants Act, 1949; Section 21A(4) and 29A - Rule 9(3)(b) of subordinate legislation challenged on the ground of being 'ultra vires' to Section 21A(4) of the parent Act. In cases where the Board disagrees with the...

Supreme Court Weekly Digest With Subject/Statute Wise Index [February 1 to 11]

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