Tag: Gauhati High Court

Retired AFC Employees Win Supreme Court Battle for Higher Gratuity Payout
29Dec By The Legal ChamberNo Comments
Supreme Court

Retired AFC Employees Win Supreme Court Battle for Higher Gratuity Payout

The Supreme Court held that under the AFC’s Staff Regulations, the gratuity ceiling for employees is linked to notifications issued by the State Government. Consequently, AFC employees are entitled to the enhanced gratuity limit prescribed by the Government of Assam, as the regulations incorporate such external ceilings for employee benefit. Facts Of The Case: The Assam Financial Corporation Limited (AFC) appealed against a High Court judgment favouring its retired employees. The employees, who retired between 2018–2019, had been paid gratuity under AFC’s internal regulations, which had a ceiling of Rs. 7 lakhs as per a 2012 office order. They contended that they were entitled to a higher gratuity ceiling as per the Payment of Gratuity Act, 1972, which was aligned with the enhanced...
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Supreme Court Rules: Time-Barred Tax Assessments Cannot Be Revived
28Oct By The Legal ChamberNo Comments
Supreme Court

Supreme Court Rules: Time-Barred Tax Assessments Cannot Be Revived

The Supreme Court held that Section 21 of the Assam General Sales Tax Act, 1993, which permits a four-year extension for assessment with the Commissioner's sanction, applies only where no assessment was ever made within the original limitation period. It cannot be invoked to resurrect an assessment that was already completed and subsequently declared time-barred under Section 19. The Court emphasized a strict interpretation of fiscal statutes, ruling that the revenue cannot tax a subject by inference if the case falls outside the provision's four corners. Facts Of The Case: The case involved M/s. Shiv Steel challenging reassessment orders for the financial years 2003-2004, 2004-2005, and 2005-2006 under the Assam General Sales Tax Act, 1993. The initial assessments for these years were c...
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Supreme Court Says No :Can You Change Your Mind After Cashing the Cheque?
9Oct By The Legal ChamberNo Comments
Supreme Court

Supreme Court Says No :Can You Change Your Mind After Cashing the Cheque?

The Supreme Court dismissed the appeal, upholding the rejection of a time-barred review petition. It affirmed the legal principle that a party cannot "approbate and reprobate"—they cannot accept a benefit under an order and later challenge it. A party who voluntarily accepts compensation with full knowledge is bound by their conduct and cannot subsequently resile from it. Facts Of The Case: In a motor accident claim case concerning the death of Priyank Chand, the Motor Accident Claims Tribunal awarded a total compensation of approximately Rs. 11.82 lakh to his legal heirs: his mother (Urmila Chand, the appellant), his wife (Sonu Chand), and his two minor children. Upon a joint application filed by all claimants, including Urmila, the Tribunal passed a disbursement order on 21.04.2015. As...
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Supreme Court :No Time Bar for Railways to Recover Penalty on Misdeclared Cargo Under Section 66 of Railways Act
18Jun By The Legal ChamberNo Comments
Supreme Court

Supreme Court :No Time Bar for Railways to Recover Penalty on Misdeclared Cargo Under Section 66 of Railways Act

The Supreme Court of India held that demand notices for misdeclaration of goods under Section 66 of the Railways Act, 1989, can be raised by railway authorities even after delivery of goods. The Court clarified that Section 66 does not specify a stage for imposing such charges , distinguishing it from Sections 73 and 78, which relate to punitive charges for overloading and require recovery before delivery. The Court also stated that the High Court's reliance on Jagjit Cotton Textile Mills v. Chief Commercial Superintendent N.R. was erroneous as that case pertained to overloading and Section 54, not misdeclaration under Section 66. Facts Of The Case: The case involves appeals filed by the Union of India against M/s Kamakhya Transport Pvt. Ltd. and others, stemming from a judgment ...
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Supreme Court Slams Assam Police Over Encounters, Calls for Independent Inquiry
13Jun By The Legal ChamberNo Comments
Supreme Court

Supreme Court Slams Assam Police Over Encounters, Calls for Independent Inquiry

The Supreme Court set aside the High Court's judgment and directed the Assam Human Rights Commission (AHRC) to conduct an independent inquiry into alleged police encounters, emphasizing adherence to PUCL guidelines. The Court mandated public notice for victims, confidentiality of identities, and the provision of legal aid, reinforcing the AHRC's role in upholding human rights and ensuring accountability. Facts Of The Case: Arif Md. Yeasin Jwadder, the appellant, brought an appeal against the Gauhati High Court's judgment dated January 27, 2023, which dismissed PIL No. 86/2021. The PIL sought records of alleged fake encounters in Assam, registration of FIRs against police officials, and independent investigations in compliance with the guidelines laid down in People's Union for Civil Li...
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