Just a moment...

Top
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
By Case ID:

When case Id is present, search is done only for this

Sort By: ?
Even if Sort by Date is selected, exact match will be shown on the top.
RelevanceDate
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        Note

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>Validity of Auroville (Emergency Provisions) Act, 1980 upheld, not violating Constitution.</h1> <h3>SP. MITTAL ETC. Versus UNION OF INDIA AND OTHERS</h3> SP. MITTAL ETC. Versus UNION OF INDIA AND OTHERS - 1983 AIR 1, 1983 (1) SCC 51, 1983 (1) SCR 729 Issues Involved:1. Definition and Scope of Religion and Religious Denomination2. Legislative Competence of Parliament3. Violation of Articles 25, 26, 29, and 30 of the Constitution4. Violation of Article 14 of the Constitution5. Allegation of Mala FidesDetailed Analysis:1. Definition and Scope of Religion and Religious DenominationThe judgment explores the complex nature of defining 'religion' and 'religious denomination.' The court acknowledges that religion is a term that is 'hardly susceptible of any rigid definition.' It is described as a system of beliefs or doctrines conducive to spiritual well-being, which may include rituals and observances. The court refers to previous judgments, such as the Shirur Mutt case, to highlight that religion extends beyond mere beliefs to include practices. The court also defines a 'religious denomination' as a group with a common faith and organization, designated by a distinctive name.2. Legislative Competence of ParliamentThe petitioners argued that the Auroville (Emergency Provisions) Act, 1980, falls under Entry 32 of List II (State List), making it beyond the legislative competence of Parliament. The court, however, concluded that the Act does not pertain to the incorporation, regulation, or winding up of a corporation but rather to the management of Auroville, which is a secular activity. The court held that even if the subject matter is not covered by any specific entry in List I or List III, it would fall under the residuary entry 97 of List I, thereby affirming Parliament's legislative competence.3. Violation of Articles 25, 26, 29, and 30 of the ConstitutionThe petitioners contended that the Act violated their rights under Articles 25 (freedom of conscience and religion), 26 (freedom to manage religious affairs), 29 (protection of interests of minorities), and 30 (right of minorities to establish and administer educational institutions). The court examined the teachings of Sri Aurobindo and concluded that they do not constitute a religion but rather a philosophy. Therefore, neither the Society nor Auroville could be considered a religious denomination. Even if they were, the Act did not interfere with religious practices but only took over the management of Auroville, a secular activity.4. Violation of Article 14 of the ConstitutionThe petitioners argued that the Act was discriminatory and violated Article 14, as it singled out Sri Aurobindo Society for hostile treatment. The court held that the unique circumstances surrounding Auroville, including substantial government grants and international involvement, justified treating it as a class by itself. The court referred to previous judgments that allow for reasonable classification and concluded that the Act did not violate Article 14.5. Allegation of Mala FidesThe petitioners alleged that the Act was passed with mala fide intentions, influenced by individuals with personal grievances. The court rejected this argument, stating that allegations of mala fides are easier to make than prove. The court found no evidence to support the claim that the Act was passed at the behest of any individual with ulterior motives.ConclusionThe court dismissed the writ petitions, upholding the validity of the Auroville (Emergency Provisions) Act, 1980, and concluding that it did not violate Articles 14, 25, 26, 29, and 30 of the Constitution. The court emphasized that the Act was a necessary intervention to ensure the proper management of Auroville, a secular cultural township with significant national and international importance.

        Topics

        ActsIncome Tax
        No Records Found