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System Default is the standard excuse given by the Department when it comes to giving refunds

 High Court of Bombay Observed System Default is the standard excuse given by the Department when it comes to giving refunds.

Title : Matrix Publicities and Media India Pvt. Ltd. v. Deputy Commissioner of Income Tax Circle16(1), Mumbai & Ors

Decided on : 25th October 2023

Case No. : W.P (L) No.16764/2023

CORAM : HON’BLE Mr K. R. SHRIRAM, HON’BLE Ms NEELA GOKHALE

Introduction

The bench of Justice K. R. Shriram and Justice Neela Gokhale has observed that the excuse used is that the system under the control of the Centralized Processing Centre (CPC), Bangalore, has some issues and, therefore, amounts are not being released to assesses. Interest is payable by law until the date of refund, and the Department does not realize that it is public money that is used to pay interest. That is a waste and a burden on the exchequer.

Facts of the Case

The Petition is restricted to seeking refund amount of Rs.19,69,46,789/- for Assessment Year 2020-21. But it appears amount payable is Rs.19,79,40,376/- and Mr. Singh has nothing to dispute this amount. Mr. Singh relies on affidavit of reply of one Mr. Parmanand Pravin Darade, Assistant Commissioner of Income Tax16(1), Mumbai affirmed on 20th October 2023.

“A copy of this order be sent to the PMO, the Hon’ble Finance Minister GOI, the Hon’ble Law Minister GOI, the Central Board of Direct Taxes and to the Attorney General for India for information and necessary action”.

Case Analysis and Decision

The department sorted out its technical issues, totally unrelated to any substantial legal issue, nevertheless contravening the fundamental right of Petitioner to receive undisputed amount of refund, the present proceedings would not have crept into the litigation arena.

The Court ordered Respondents either by itself or through CC shall ensure that the amount is credited to Petitioner’s account on or before 4th November 2023 with interest up to the date of payment in accordance with law.

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Written by- Nimisha Sunny

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Bata questioned the status of such salesman as ‘workman’ under the Industrial Disputes Act 1947 and consequently as ‘employee’ under the MRTU & PULP Act.

High Court of Bombay on Bata’s  status of such salesman as ‘workman’ under the Industrial Disputes Act 1947 and consequently as ‘employee’ under the MRTU & PULP Act.

Title : M/s. Bata India Ltd v. Mr. Yellappa Satyappa Patil

Decided on :01 November,2023

Case No. : W.P. No. 1815/2016

CORAM : HON’BLE MR. SANDEEP V. MARNE

Introduction

Labour Court has however held those salesmen as workmen under the provisions of Industrial Disputes Act and ‘employees’ under MRTU & PULP Act and held the complaints to be maintainable. In two sets of complaints, Bata is before this Court challenging findings on preliminary point of status of salesman as workman.

Facts of the Case

Accordingly, by Notification dated 02 February 2007, the State Government granted permission to Bata to keep its retail outlets open for 07 days in a week and during extended working hours subject to various conditions.

Bata accordingly issued notices to the employees employed in the showrooms in November 2007 giving them intimation about the permission granted by the State Government. Bata prepared a duty chart with a view to man its showrooms during the extended hours for keeping them open for 07 days in a week. It appears that some of the salesmen in the showrooms were not willing to accept the sudden change in the working hours.

Courts analysis and decision

Bata unsuccessfully challenged Labour Court’s decision in revision before the Industrial Court and upon dismissal of its revisions, has filed Writ Petition . In rest of the cases, the Labour Court not only held the Complainants to be workmen but proceeded to set aside the termination orders by directing reinstatement with 50% back wages.

Appellant Court could not find any error in the orders passed by Labour Court holding the termination of employees to be illegal. The Industrial Court has rightly rejected the Revisions filed by the Bata challenging the relief of reinstatement granted by the Labour Court.

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Written by- Nimisha Sunny

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State to ensure rigorous enforcement of prohibition of slow moving vehicles on Delhi NCT expressways – Delhi High Court

Coram : Chief Justice Sanjeev Narula

 

Order date : 17th October, 2023

 

Introduction :

 

A PIL was filed in the hon’ble Delhi High Court to address concerns over slow moving vehicles on the expressway prohibiting high-speed throughfare.

 

Facts:

 

The PIL filed by the petitioner stated that the purpose of the expressway is deteriorated when the slow moving vehicles clogs the roads and also jeopardizes public safety. The PIL intrinsically connects the right to safer travel with that of broad interpretation of right to life and personal liberty.

It was observed that the genesis of the PIL can be traced back to the petitioner’s personal experiences who has been commuting in the Delhi-Gurugram Expressway which is a segment of NH-48. The petitioner claims that the presence of slow moving vehicles in the expressway has significantly increased and has caused multitude of accidents resulting in loss of life and property damage. The petitioner had approached various authorities such as the National Highways Authority of India (NHAI) who has confirmed the prohibition of slow moving vehicles. NHAI came with an agreement with DCP- Gurugram (respondents 5) which stated that vehicles like tractors, carts, and two-three wheelers are explicitly barred.

NHAI reports between 2017-2022 produced data that 31 fatalities have been caused because of slow moving vehicles along with 137 grave accidents in the expressway. The petitioner also refers to the HC of Karnataka which refrained  two wheelers to use highways and insisted on using the service roads. The petitioner has filed the PIL on the ground that there is a lack of adherence to traffic norms and road regulations.

Courts Analysis and Judgement:

The court took cognizance of the issue and stated that it is of utmost importance to ensure that traffic rules and regulations are strictly enforced. The court also noticed that the NHAI has observed the alarmingly increasing slow moving vehicles in the expressway causing frequent accidents.

It was stated that that the prohibition of two-wheelers, three-wheelers, tractors and animal driven vehicles are done primarily to ensure the safety of all road users and use the express way effectively. It has been noted that there is a regulatory framework for providing safety measures but the problem persists in the enforcement and adherence.

The court directed the state to rigorously enforce the existing prohibitions with respect to slow moving vehicles. In furtherance, it was held that providing an additional specific lane would be filled with complexities upon the policy considerations.

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Written by- Sushant Kumar Sharma

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