Court : Patna
Decided on : Apr-22-1997
..... rules it is permissible to treat them as belonging to different classes. the only matter about which the court should satisfy itself is whether the cut off date has any rationale basis or not. secondly, there is distinction between liberalisation or revision of an existing scheme and its substitution by an entirely new scheme. the past retirees i.e. those retiring ..... basis and any division which classified them into two groups by introducing a cut off date would ordinarily violate the principle of equality in treatment unless there is a strong rationale discernible for so doing and the same can be supported on the ground that it will subserve the object sought be achieved. but in the case of a new scheme ..... basis and any division which classified them into two groups by introducing a cut off date would ordinarily violate the principles of equality in treatment unless there is a strong rationale discernible for so doing, in the case of new scheme in respect of which the retried employees have no vested right, the employer can restrict the same to certain class ..... the dates of superannuation. as such any revised scheme in respect of post retirement benefits, if implemented with a cut off date, which can he held to be reasonable and rationale in the light of article 14 of the constitution, need not be held to be invalid. it shall not amount to 'picking out a date from the hat' as was .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Dec-29-1997
Reported in : (1998)144CTR(AP)424; 230ITR536(AP); 99TAXMAN500(AP)
..... income assessed is ineligible in the first case whereas only the detected income is ineligible in the second case. we do not find any substance in this argument because the rationale behind the two sub-classifications of tax evaders are quite distinct. in the first case where notices are issued under ss. 142 and 148, as we have explained above, the ..... time granted in accordance with such notices if the time granted had not expired prior to the commencement of the scheme. it is only this construction which will satisfy the rationale that those who have been given an opportunity and have not availed the opportunity before the expiry of that period of opportunity, who will be debarred from another opportunity under ..... issued under ss. 142 or 148 and no return has been filed before the commencement of the scheme, a voluntary disclosure cannot be made in respect of that income. the rationale for this prohibition is that a person who has been given a second opportunity to file a return after his failure to return it voluntarily under s. 139 and has ..... rationale is that they did not avail of a second opportunity and should, therefore, not be given any opportunity under the scheme. they constitute a separate category of tax evaders whose .....Tag this Judgment!
Court : Gujarat
Decided on : Oct-14-1997
Reported in : (1998)1GLR25
..... , the orders were issued giving benefits to some of the retirees up to a particular date and denying the same benefits to the retirees prior to that date without any rationale or reasoning. therefore, in all those cases benefits of new policy to the pensioners from the dates of new policy on account of new orders were made available to all ..... basis and any division which classified them into two groups by introducing a cut-off date would ordinarily violate the principle of equality in treatment unless there is a strong rationale discernible for so doing and the same can be supported on the ground that it will subserve the object sought to be achieved but in the ease of a new .....Tag this Judgment!
Court : Karnataka
Decided on : Jun-02-1997
Reported in : ILR1998KAR1556
..... who have served as assistant judges, no such restriction of age has been provided in rule 6(2)(i)(a) and (b) of the said rules. there is obviously no rationale nor any reasonableness for introduction of this age bar in regard to appointment by promotion to the post of an assistant judge. the rule, is. therefore, arbitrary and it violates ..... looked into in the large interest of the public, and in that backdrop, it must be seen as to whether the qualification regarding the age prescribed has any nexus or rationale with the object sought to be achieved. if the entire matter is viewed in the background, what is stated above by me, in my view that the rule which prescribes .....Tag this Judgment!
Court : Allahabad
Decided on : May-29-1997
Reported in : AIR1998All145; (1997)3UPLBEC1942
..... preference. this question has alwaysbeen a vexed question. in jagdish saran's case(supra) justice krishna aiyer cautioned that thereservation must be kept in check by the demandsof competence. the rationale of reservation mustbe in the case of medical students, removal ofregional or class inadequacy like disadvantage.the delhi university had reserved 70 percent ofthe seats for its own students and .....Tag this Judgment!
Court : Allahabad
Decided on : Sep-25-1997
Reported in : AIR1998All111
..... the terms of and conditions appended with the tender notice for settling the rate contract. for better and clear understanding of the controversy it would be proper to mention the rationale and the background of the 'rate contract.' the state is engaged in various developmental activities. it has also to maintain and carry on various works of public utilities. to accomplish .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Jul-11-1997
Reported in : AIR1997SC3127; JT1997(6)SC637; 1997(5)SCALE90; (1997)8SCC522; Supp2SCR507
..... , inasmuch as the act itself having been given retrospective effect with effect from 1-11-1966 the date on which the state of haryana came into existence there is no rationale to apply the pre-existing rules to those employees who were members of the service before that date even after the pre-existing rule is being repealed by the act .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Apr-10-1997
Reported in : JT1997(5)SC677a; 1997(3)SCALE779; (1997)5SCC298; 3SCR834
..... respective departments. of course, it would be subject to the fulfillment of the qualifications prescribed for the post. since the government has not satisfied us as to have adopted this rationale, the appointment of selected candidates by pick and choose is an arbitrary exercise of the power. under these circumstances, the arbitrariness is writ large.5. accordingly, the recommendations in respect .....Tag this Judgment!
Court : Delhi
Decided on : Aug-08-1997
Reported in : 1997VAD(Delhi)883; 1997(2)ARBLR369(Delhi); 68(1997)DLT520; 1997(42)DRJ768
..... sites, which were delivered in time within the stipulated period of contract. by doing so, the arbitrator has misconducted himself and the entire proceedings.furthermore, arbitrator has failed to draw rationale nexus between the amount awarded and the loss alleged to have been suffered. the arbitrator has failed to appreciate that no evidence was led by the contractor in this regard .....Tag this Judgment!
Court : Delhi
Decided on : Apr-01-1997
Reported in : 1997IIIAD(Delhi)53; 1997CriLJ2559; 1997(4)Crimes1; 66(1997)DLT618; 1997(41)DRJ274; (1997)116PLR1; 1997RLR292
..... test of cross-examination, hence such a statement would fall within the purview of rule of written hearsay evidence. hence it cannot be held to be admissible in evidence. the rationale behind the said rule is that any statement which can not be subjected to the test of cross examination can not be read in evidence against a person it has .....Tag this Judgment!