Subordinate Legislation - The Legal Chamber

Supreme Court Relief for Companies: Tax Exemption for Vehicles Confined to Plant Premises

1Oct

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Supreme Court

Supreme Court Relief for Companies: Tax Exemption for Vehicles Confined to Plant Premises

The Supreme Court ruled that motor vehicle tax under the Andhra Pradesh Act is leviable only if a vehicle is used or kept for use in a "public place." It held that restricted industrial premises, inaccessible to the public, do not constitute a public place. Consequently, vehicles operating exclusively within such enclosed areas are not liable for the tax, and a rule creating a presumption of 'use' must be read in harmony with this charging section. Facts Of The Case: The appellant, M/s Tarachand Logistic Solutions Limited, was awarded a contract to operate within the enclosed central dispatch yard of the Visakhapatnam Steel Plant (RINL). Pursuant to this, it deployed 36 registered motor vehicles which, from April 1, 2021, were confined solely to operating inside this restricted premises,...

Supreme Court Rules: Govt Can’t Cancel Ongoing Job Recruitments Midway

This Supreme Court judgment reiterates that executive instructions, such as a New Recruitment Policy, cannot override or supplant statutory rules or rules framed under Article 309 of the Constitution. A recruitment process, once commenced under specific statutory rules, cannot be altered midway by executive fiat, as doing so amounts to changing the rules of the game after it has begun and violates principles of fairness and legitimate expectation. Facts Of The Case: The State of Tripura initiated a recruitment process for the post of Enrolled Followers in the Tripura State Rifles, conducted strictly under the Tripura State Rifles Act, 1983 and its corresponding Rules. The process, involving advertisements, physical tests, written exams, and interviews, had advanced significantly, with pr...

Supreme Court Empowers Pollution Boards to Levy Environmental Damages

The Supreme Court held that Pollution Control Boards can impose restitutionary and compensatory damages, including ex-ante bank guarantees, under Sections 33A and 31A of the Water and Air Acts. This power is distinct from punitive penalties and is grounded in the 'Polluter Pays' principle to remediate environmental damage. Facts Of The Case: The Delhi Pollution Control Committee (DPCC) issued show cause notices in 2006 to multiple entities, including residential and commercial complexes, for operating without the mandatory "consent to establish" and "consent to operate" under the Water (Prevention and Control of Pollution) Act, 1974 and the Air (Prevention and Control of Pollution) Act, 1981. As a condition for granting consent, the DPCC demanded the payment of fixed sums a...