-Report by Asma Khan

The Honourable Apex Court in the case of Amit Singh Vs. Ravindra Nath Pandey & Ors. Etc., upheld the decision of both the single and division bench of the Allahabad High Court and held that the list of seniority prepared in 2005 has no stance and must be quashed.

FACTS

The appellant and the respondents both were appointed to the post of Assistant Consolidation Officers (hereinafter referred to as the ACOs) in the year 1997-1998 respectively. The appellants were appointed as direct recruits on 18th August 1997 whereas the respondents were promoted on 16th December 1997. The promoters were promoted to the post of ACOs whereas the direct recruits were directly appointed to the post of ACOs through the Uttar Pradesh Subordinate Services Selection Commission and were given seniority over the promoters because of the seniority list of 29th July 2005. The promoters filed a petition before a single judge in the High Court of Allahabad claiming that they should be given seniority over the direct recruits as per Rule 8(3) of the U.P. Government Servants Seniority Rules, 1991. The learned judge observed that seniority should be given based on the 1991 rules and quashed the 29th July 2005 list which gave seniority to direct recruits and held that promotions should be given superiority over direct recruits. The direct recruits then appealed to the Division Bench of the High Court of Allahabad, Lucknow and the division bench on 4th September 2014 upheld the order of the single judge but also held that the State must apply the rota system in case the direct recruits or the promoters are appointed in the same year.

The appellant, that is, the direct recruits appealed to the apex court. 

APPELLANT’S CONTENTION 

The learned counsel for the appellant contended that when the direct recruits were appointed to the post of ACOs, the promotees had not even entered the Cadre and so the 2005 list of seniority was right in placing direct recruits above the promotees and the 1991 rules had an overriding effect and so cannot be applied here. He also contended that the Division Bench of Allahabad High Court was not right in applying the rota system for the recruitment of the same year. He also contended that the promoters would be promoted retrospectively if the decision of the bench of the High Court is taken into consideration. He referred to the case Uttaranchal Forest Rangers’ Assn. (Direct recruit ) and Ors. V. State of UP and Ors.

RESPONDENT’S CONTENTION 

The respondent contended that the order of the single bench and the division bench should not be interfered with because both the direct recruits and the promotions were recruited in the same year.

JUDGEMENT 

As per Rule 8(1) of the 1991 Rules, if recruitments are made in the same year for promotions and direct recruits then seniority would depend upon the date of order of substantive appointment and it shall be in the order in which their names are arranged. Further, if appointments are made by direct recruitment and promotion on the result of any one selection, then seniority will be in a cyclic order, that is, the promoter will be Senior. Therefore, if the ratio is 1:1 then the first post will go to a promoter and the second to a direct recruiter. 

New rules were issued on 25th March 1992 and they had an overriding effect on the existing rules and orders. Rule 3 (m) of the 1992 rules laid down “Year of recruitment” shall amount to “12 months starting from 1st day of July”. Further, rule 5 provided that 33% of posts would be filled by promotions and 66% by direct recruits.

A combined list shall be prepared as per Rule 18 and rule 19 (2) states that when both appointments are made in the same year then it shall be made from both sources and it is mandatory to prepare a combined list. As per Rule 19(3), names must be arranged in cyclic order if appointments are made by both direct recruitment and promotion. 

The court further observed that 1992 rules shall have supersession over other rules and orders. The court relied on the case of Pawan Pratap Singh and others V. Relevant Singh and Ors. As per this case, the date on which the selection procedure starts or the advertisement of the post is issued is the date of selection and if this process is not followed then it would be inconsistent with both articles. 14 and 16 of the Constitution of India. The apex court in this case held that seniority cannot be determined as per the date of vacancy and cannot be given retrospectively because it would affect those employees who were already appointed. 

As per the 1992 rules, the year of recruitment in the present case is from 1st July 1997 to 30th June 1998. On 15th September 2003, a combined seniority list was prepared based on 1992 rules but the list of 25th July 2005 changed it. The Court observed that the list of 25th July was in contravention of rules 18 and 19 of 1992 rules because the 2005 list provided seniority to direct recruits over the promotees and as per the rules if appointments are made both by direct recruitment and by promotion then a combined shall be prepared and selections must be made from both the sources. 

The court further pointed out the case of Uttaranchal Forest Rangers Assn. which was relied upon by the appellants and observed that in this case the promoters were appointed in 1991 and the direct recruits were appointed in 1990 and so 1992 rules did not apply here. 

-Report by Akshita Singh

The Supreme Court, in M/S POLYFLEX (INDIA) PVT. LTD. V THE COMMISSIONER OF INCOME TAX & ANR, held and has appropriately set aside the request passed by the ITAT and has indeed restored the proposal passed by the assessing official denying the deduction asserted under Section 80-IB of the IT Act, henceforth declaring the appeal declared to be dismissed.

FACTS OF THE CASE:  

 In its production facility in Pune, the appellant produces “polyurethane foam,” which is ultimately used to make car seats. Deduction was requested under Income Tax Act (also known as the “IT Act”) Section 80-IB in the appellant’s income tax return for the assessment year 2003–2004. Because the appellant is a “manufacturer of polyurethane foam seats,” which is covered by entry 25 of the IT Act’s Eleventh Schedule, the assessing officer denied the appellant’s request for deduction under Section 80-IB of the IT Act. As a result, the appellant was declared ineligible for the deduction. Although different sizes/designs of polyurethane foam are used to make car seats, it is the appellant’s stance that the finished product—an automobile seat—is distinct from the polyurethane foam and does not, therefore, fall under entry 25 to the Eleventh Schedule of the IT Act. The assessing officer rejected the claim, noting that because “polyurethane foam” is made of polyol, isocyanate, and other ingredients, Section 80-IB(2)(iii) of the IT Act prohibits the appellant-company from receiving the benefit of the deduction as it manufactures or produces the items listed in the list in the Eleventh Schedule of the IT Act.

To challenge the assessment order, the appellant filed an appeal with the Commissioner of Income Tax (Appeals) (abbreviated “CIT(A)”). The CIT(A) upheld the assessing officer’s decision. The CIT(A) noted that because the two chemicals, Polyol and Isocyanate, employed in the production of polyurethane foam seat assemblies were the essential components of polyurethane foam, the case would naturally come under the guidelines enumerated in the Eleventh Schedule. The Appellant filed an appeal with the Income Tax Appellate Tribunal (also known as “ITAT”) in opposition to the CIT(A)’s ruling. The ITAT overturned the assessment order as well as the CIT(A) order and granted the appellant’s appeal, noting that polyurethane foam was used as an automobile seat and was neither produced as a final product nor an intermediate product nor a by-product by the appellant, so it does not fall under entry 25 to the Eleventh Schedule of the IT Act. As a result, the appellant was eligible to claim a deduction under Section 80-IB. The High Court specifically noted in the impugned judgment and order that what the appellant manufactures is polyurethane foam in different sizes/designs and that there is no further process undertaken by the appellant to convert it into automobile seats, so polyurethane foam being manufactured by the appellant falls in entry 25 to Eleventh Schedule, therefore, the appellant shall not be entitled to any relief under the ITAT order.

APPELLANT’S CONTENTION: 

When the ITAT allowed the appeal and determined that the appellant was entitled to claim a deduction under Section 80-IB of the IT Act after appreciating all of the evidence on file, taking into account the process used by the appellant, and considering the fact that the end product was an automobile seat, Shri Preetesh Kapur, appearing on behalf of the appellant, has argued that this decision did not require interference from the High Court. He further asserted that entry 25 of the Eleventh Schedule refers to “latex foam sponge and polyurethane foam” and did not refer to “latex foam sponge and polyurethane foam preparations” or items or articles made from the aforementioned foam. There is a specific entry for that, such as entries 2 and 3, where it is specifically mentioned “tobacco and tobacco preparations and cosmetics and toilet preparations,” according to the argument made. Therefore, it was proposed that the appellant shall be entitled to a deduction under Section 80-IB of the IT Act because the polyurethane foam used as an ingredient in the end product, an automotive seat, loses some of its original properties.

RESPONDENT’S CONTENTION:

When speaking on behalf of the revenue, Shri Balbir Singh vehemently asserted that the appellant manufactures and sells polyurethane foam in a diverse range of sizes and designs, which is ultimately used by the assembly operator to manufacture seats of cars and other vehicles as an ingredient after going through the moulding and other manufacturing processes, therefore, the appellant cannot be producing and selling car seats. It was asserted that the polyurethane foam that was being produced and sold was made utilizing the chemicals polyol and isocyanate.

DECISION:

The court held that the final product manufactured by the appellant was automobile seats merely because the appellant uses the chemicals and ultimately what was being manufactured is polyurethane foam and the same is used by assembly workers after the process of moulding as car seats. The appellant itself must carry out a further step in the car seat manufacturing process. Other than providing or selling polyurethane foam in various sizes, forms, and shapes that may ultimately be used as end products by others as car seats or automobile seats, the appellant does not appear to have engaged in any additional processes therefore, according to Section 80-IB(2)(iii), the appellant is not eligible for the benefit under Section 80-IB of the IT Act. 

The Indian Institute of Legal Studies (IILS) is inviting submissions by the way of a Call for Papers for its Volume 9, Issue 1.

ABOUT

The Indian Institute of Legal Studies was established in the year 2010. Acknowledged as one of the best law colleges in India, Indian Institute of Legal Studies is settled in the cradle of the quaint Himalayas and picturesque surroundings assimilating nature and education, a combination which is a rarity in itself.

A cardinal requirement of an academic life is the requirement of a platform for exchange of intellectual ideas and expression of opinions. Indian Institute of Legal Studies has provided such a platform in the form of IILS Law Review having an ISSN Number 2320-5318. It is a peer reviewed journal acclaimed for original ideas and academic honesty. The Journal is currently soliciting submissions for Volume 9, Issue 1 (March) 2023.

ELIGIBILITY

It focuses on issues related to various aspects of laws and emerging trends of socio-legal issues. Submissions from academicians, practitioners, students, researchers, and experts from within the intellectual and scholastic society would be accepted. It has a strong preference for articles that assert and defend a well-reasoned position. Submissions can be in the form of Articles, Notes, Comments, and Book reviews.

SUBMISSION GUIDELINES

  • Citation Format: The citation format to be followed is The Blue book (20th Ed.). In keeping with the same, speaking footnotes are discouraged. This mode of citation must be strictly followed otherwise the paper shall not be considered for publication. No references/endnotes permitted.
  • The submission must be the original work of the authors. Any form of plagiarism will lead to rejection. Research Articles with similarity index up to 10% shall be taken into consideration by the Editorial Board. The contributors are to send their plagiarism report while submitting their final manuscript.
  • Submissions must be made in MS Word Format (doc)/(docx) only with Times New Roman font (Main text: size 12 and 1.5 spacing; footnotes: size 10 and single-spaced). Headings are to be in all caps and subheadings in title case.
  • Abstract: Every submission should be accompanied by an abstract of 250-300 words describing the relevant conclusions drawn in the manuscript.
  • Co-authorship (up to 2 authors) is permitted.
  • Biographical Information of Authors: Details with biographical information of the authors must be given in the footnote of Author’s Name including the following details: Designation, E-mail address, Postal Address, Name and Address of Institution, Course (if applicable), Academic Year.
  • The authors are advised to adhere to British English throughout the length of their manuscript.
  • Submission of the abstract and full article shall be made by sending an e-mail at iils.lawreview.5318[at]gmail.com

IMPORTANT DATES

  • Last date for Abstract submission: November 30, 2022 (In addition to the Abstract, each submission should contain a separate file containing the following information:- The topic of the Article, The Author’s name, A short (one-page) CV of the author, contact details including e-mail address, phone number, and postal address.)
  • Intimation of the selection of Abstract: December 10, 2023
  • Last date for full paper submission with plagiarism report: January 10, 2023
  • Intimation of the selection of Full Paper: January 20, 2023

CONTACT DETAILS

For any queries or clarifications, reach out at: iils.lawreview.5318@gmail.com

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GNLU is organizing an essay writing competition on Expansion of the Reservation System in India the occasion of Constitution Day.

ABOUT

The Gujarat National Law University is a public law school and a National Law University established under the Gujarat National Law University Act, 2003 in the state of Gujarat.

GNLU Centre for Constitutional and Administrative Law (CCAL) is celebrating Constitution Day on 26th November 2022 by conducting an Essay Competition.

TOPIC

Expansion of the Reservation System In India and the Constitutional Framework.

ELIGIBILITY

Only for UG & PG Law students.

SUBMISSION GUIDELINES

  • Manuscripts must be the result of original research.
  • Submissions of previously published works will not be accepted.
  • Manuscripts should be submitted in Times New Roman with font size 12, line spacing 1.5’; justified, with margins of 1.5 to the left and 1.0 on all sides.
  • The submission should be made in text files or files in .doc or .docx format (such as from Microsoft Word or Open Office). We do not accept files in pdf format.
  • Citation style to be followed is Oscola (4th Edition).
  • The word limit of the article is 3000-5000.
  • Co-authorship upto 2 persons allowed.

PRIZES

  • 1st Prize to Best Essay: 10,000 (INR) Cash Prize .
  • 2nd Prize to Second Best Essay: 5,000 (INR) Cash Prize.
  • 3rd Prize to Third Best Essay: 3,000 (INR) Cash Prize.

DEADLINE

November 26, 2022

CONTACT DETAILS

In case of any queries, please contact ccal@gnlu.ac.in

https://docs.google.com/forms/d/e/1FAIpQLScl_FnfoujDkaVeaBMTQcjoY10ntubFxqIHYnRDwyuoTVS3iA/viewform

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About the Legal Internship Opportunity

 Mukund P Unny is looking for research interns to work with him for a period of around three-four months. 

Roles and Responsibilities

  • Work will mostly involve research.  
  • Subjects will range across the spectrum – from constitutional law to commercial laws to criminal law.

Location

Remote

Duration

Three-four months. 

Application Procedure

Candidates can send their resumes to mukundunny@yahoo.com.

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About the internship

The Office of the Chief Justice of India Dr. Justice D.Y. Chandrachud is accepting applications for internships on a rolling basis for internships starting mid-February onwards.

Eligibility

4/5th year students of 5 Year Law Course or 2/3rd year students of 3 Year Law Course.

Duration

Please note that the internship is for a minimum duration of 6 weeks.

Last date to apply

Applications for the Feb-March cycle close on 8 December 2022. The internship application must be submitted at least 10 weeks before the beginning of the desired period of internship.

Application Procedure

Applications are being accepted only through the form.

Any other queries related to internships can be addressed to applications.dyc@gmail.com.

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Chambers of advocate Arundhati Katju is looking to hire junior associates in Delhi.

Job Description

The junior associate’s role involves all aspects of litigation: preparation of briefs, drafting, research and filing, client interaction, and court appearances.

The chamber has a general litigation practice with civil, criminal and commercial cases, mainly at the Delhi High Court and Supreme Court with some trial court work as well.

Requirements

  • The candidate should have prior litigation experience is a must.
  • The candidate should have 2-4 years PQE.

Positions

Two

Location

New Delhi.

Remuneration

As per industry standards.

Interested candidates can fill this form.

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International Law and Policy Society, NLUO is conducting an Essay Writing Competition and inviting submissions for the same by November 30, 2022.

ABOUT

The International Law and Policy Society (ILPS) has been established to provide through research, working papers, publications, seminars, conferences, projects, and engagement, a platform for intellectual dialogue on contemporary issues of international law and foreign policy.

While the world is divided by borders, the geopolitical happenings of countries in the contemporary era of globalisation continue to impact all international players.

The International law and Policy Society at NLUO, recognising the fact that ideas and opinions are bulletproof and must flow across borders brings forth the present Essay Writing Competition with an aim to encourage law and policy-oriented discourse around the numerous issues of international importance and India’s stance towards these issues. 

ELIGIBILITY

  • This competition is open to undergraduate and postgraduate students from all disciplines.
  • Submissions from Scholars, Academicians, Journalists, Policy Makers, Research Scholars, and NGOs are also welcome.
  • The maximum number of Co- authors is limited to 2.

THEME

  • Iran’s Anti- Hijab & India’s Pro- Hijab Protests, liberation from oppression: A feminist Perspective.
  • Need for a Global framework for outer space regulations: In the light of SpaceX Starlink project.
  • The Russia- Ukraine Conflict and India’s diplomatic policy stance of Proactive neutrality.
  • Free Trade Agreements in modern economic paradigm: The India-UK FTA deal.
  • Prosecution of Journalists & Repression of Media Freedom, in light of recent Global events.
  • International Framework against Cartelization of energy supply in International Markets.
  • Growing Religious Intolerance and the role of international forums to carve a way out.
  • Application and legality of ICCPR regarding Content Moderation and Censorship on Social Media Platforms: A Human Rights Perspective.

SUBMISSION GUIDELINES

  • The submission shall be the original work of the author dealing with public international law and foreign policy. The submissions must focus on current developments in these fields and must be analytical in nature.
  • A maximum similarity of 10% is allowed. Non-adherence to this rule shall result in the rejection of the article summarily.
  • The submission must have a clear and concise structure along with clear Headings and sub-headings.
  • A submission should have 1000 to 1200 words.
  • The manuscripts must be in “docx” format. The text must be in Times New Roman, have 1.5 line spacing, font size 12 and justified.
  • Citations should be given in the hyperlinks.
  • The file name of the Submission should be the title of the Essay.

FEES

  • INR 150 for a single author
  • INR 250 for co-authorship.

PRIZES

  • 1st Prize: INR 3,000
  • 2nd Prize: INR 2,000
  • 3rd Prize: INR 1,000
  • The best three submissions will feature on the ILPS Blog.
  • E-Certificate of appreciation shall be awarded to the top entries of the competition.

IMPORTANT DATES

  • Registration Open:10th November 2022
  • Registration Closes:30th November 2022
  • Last Date for Submitting Manuscripts:10th December 2022
  • Declaration Of Results:15th January 2023

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UPES, School of Law, Dehradun is inviting submissions through a call for blogs for its Society for Constitutional Law & Human Rights blog.

ABOUT

The University of Petroleum & Energy Studies, commonly known and doing business as UPES, is a private university in Dehradun.

The SCLHR Blog is a student-edited, peer-reviewed and an open-access blog maintained by the Society for Constitutional Law and Human Rights. SCLHR seeks to provide a platform that promotes and sustains informed discussion and dialogue on emerging issues in the field of Constitutional Law and Human Rights.

They further welcome original contributions to widen the scope of the Constitutional study for our readers through their creative and informative research works. Keeping the objective of our society, they highly encourage our authors to explore critical and multidisciplinary perspectives on Constitutional developments in and beyond India.

Hence, with the above objectives in mind, we welcome all submissions on the field of Constitutional Law and Human Rights subject to the following guidelines.

ELIGIBILITY

Students, researchers, academicians, legal practitioners, and those who are enthusiastic to engage in academic discourse.

THEME

  • Understanding the essence of election laws and its mechanism in India.
  • Comparative Constitutionalism
  • Judicial Independence inclusive of Judicial Review
  • Public Health and equity through lens of Constitution

SUBMISSION GUIDELINES

  • The article should be an original work of the author and not under consideration for publication in any other journal or blog.
  • All submissions will undergo a mandatory plagiarism check. The plagiarism percentage should not exceed 20%.
  • Co-authorship is allowed up to one author for the articles.
  • The word limit for submissions is about 1500 words exclusive of endnotes.
  • All documents/sources must be cited in the hyperlink format, and the authors must use endnotes and not footnotes wherever the document to be cited is not publicly available.
  • The format for citation will be Bluebook 20 th Edition.
  • The content should be written in the font style of Times New Roman with a font size of Line Spacing is to be maintained at 1.5.
  • Authors must include their full name and the details of their institution/organization along with their submission.
  • The Editorial Board shall review the article and get back to the authors within a few weeks of acknowledging their submission.
  • The copyright over the articles shall automatically be transferred to the University through the Editorial Board.
  • The SCLHR Editorial Blog follows a 2-tier review process. Therefore, the authors can expect a response from the Editorial Board regarding their submission status within 8- 12 working days from the date of acknowledgement.
  • Please ensure that the submissions to SCLHR Blog which are under review, must not be submitted to any other forum for review/publication.
  • Articles: Authors can submit articles on the themes of Constitutional law and Human Rights below-mentioned. The articles must aim to analyze the issue comprehensively and further, they encourage originality and a creative outlook in the analysis of the issue.
  • Case Comments: Authors can choose to analyze a judgement/judgement of Constitutional relevance aiming to understand the substance of the pleadings before the Courts and the impact of the Court’s understanding of Constitutional Law.
  • Legislation Reviews: Authors can analyze the Constitutionality of a legislation or various executive actions within India. Alternatively, authors can also choose to analyze legislations outside India which have a significant impact on the understanding of Constitutional law within India.

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MNLU Aurangabad and Finnlex Law LLP are organizing a Workshop on Legal Aspects of MSMEs and Start-ups, to be held on December 3 and 4, 2022.

ABOUT

Finnlex Law LLP is a full-sized law firm, corporate and management consultants with multi-disciplinary teams having global exposure, expertise, and knowledge to cater to the legal, business, accounting, and management needs of clients by delivering the most effective, cost-efficient, and tailored solutions for all legal and enterprise related issues across the globe.

Their consultants provide end-to-end enterprise setup and enterprise management services advisory, accounting, auditing, banking, legal, and all corporate and commercial law-related services with 24/7 support.

They specialized in the formation, facilitating, and advising of MSMEs and start-ups.

ELIGIBILITY

Entrepreneurs, MSMEs, Startups, professionals, and students.

TOPICS

  • Legal Aspects of MSMEs and Start-ups
    • Funding, Investments, FDI, ODIRBI, and FEMA compliance
    • Marker Study and Branding
    • Labour and HR compliance
    • Pre-Incorporation contracts, Enterprise set-up, and compliance
    • Due-Diligence, MSME, and Start-Up Registration and importance
    • Taxation, GST, and TDS compliance for MSME and Start-ups
    • Basics of Intellectual property, Franchising
    • Corporate Restructuring, Mergers, amalgamations, and Acquisitions

SPEAKERS

  • Prof. (Dr.) K.V.S Sarma, Hon’ble Vice-Chancellor, Maharashtra National Law University (MNLU) Aurangabad.
  • Dr. P. Bhaskara Mohan Advocate, High Court of judicature, Telangana, Arbitrator and Conciliator, Former Judicial Member, National Company Law Tribunal (NCLT).
  • M.V. Sudhir Kumar, Assistant Director, MSME Development Institute.
  • M. Vijaya Kumar, Advocate & IPR Attorney, Former Technical Member, Intellectual Property Appellate Board (IPAB).
  • Krishna Kupacchi, Practicing Company Secretary, Trainer National Stock Exchange.
  • Dr. K. Rajendra, Economist & Business Consultant.
  • Dr. A. Sridhar, Practicing Company Secretary.
  • CS Palval Vikram Reddy, Chief Financial Officer, Google Properties Pvt. Ltd., Former Chairman ICSI, HYD- Chapter.
  • CA N.G. Srinath, Chartered Accountant in Practice.
  • Adapa V Subba Rayudu, Advocate & Business Consultant.

DETAILS

  • INR 500 for Students
  • INR 2000 for Individuals / StartUps / MSME’s
  • Payment Details: GooglePay/PhonePay; Finnlex Law LLP; 98496 99222.

PERKS

  • A certificate of participation will be provided to all the participants.
  • Special Hand-outs

DEADLINE

December 1, 2022

CONTACT DETAILS

In case of any queries, please contact +91 98496 99222+91 99080 99555, OR info@finnlex.com

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