Just a moment...

Top
Help
Upgrade to AI Search

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search

Powered by Weblekha - Building Scalable Websites

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

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 / NCLT & Others
  • 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
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
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
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 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
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    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
      Show All SummariesHide All Summaries
      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 :

        2013 (7) TMI 1018 - SC - Indian Laws

        📋
        Contents
        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

        Supreme Court Strikes Down Sections of Bombay Police Act The Supreme Court upheld the High Court's decision, declaring Sections 33A and 33B of the Bombay Police Act, 1951, as ultra vires Articles 14 and 19(1)(g) ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                          Supreme Court Strikes Down Sections of Bombay Police Act

                          The Supreme Court upheld the High Court's decision, declaring Sections 33A and 33B of the Bombay Police Act, 1951, as ultra vires Articles 14 and 19(1)(g) of the Constitution. The Court emphasized the need for the State to re-examine recommendations and consider alternative measures ensuring women's safety and dignity without imposing a complete prohibition on dance performances. All appeals were dismissed, and interim orders were vacated.




                          Issues Involved:
                          1. Constitutionality of Sections 33A and 33B of the Bombay Police Act, 1951.
                          2. Violation of Articles 14, 15, 19(1)(a), 19(1)(g), and 21 of the Constitution of India.
                          3. Legislative competence of the State of Maharashtra.
                          4. Reasonableness of restrictions imposed by the impugned legislation.
                          5. Classification of establishments under Sections 33A and 33B.
                          6. Impact on the livelihood of bar dancers.
                          7. Presumption of constitutionality and burden of proof.

                          Detailed Analysis:

                          Constitutionality of Sections 33A and 33B of the Bombay Police Act, 1951:
                          The impugned Sections 33A and 33B were challenged as being ultra vires Articles 14 and 19(1)(g) of the Constitution. Section 33A imposed a complete prohibition on dance performances in eating houses, permit rooms, and beer bars, while Section 33B exempted certain establishments like three-star hotels and gymkhanas. The High Court declared these sections ultra vires, holding that the classification lacked a rational nexus with the object sought to be achieved, which was the prevention of exploitation of women and maintenance of public morality.

                          Violation of Articles 14, 15, 19(1)(a), 19(1)(g), and 21 of the Constitution of India:
                          The High Court rejected the challenge under Articles 15(1), 19(1)(a), and 21 but accepted the challenge under Articles 14 and 19(1)(g). The Court found that the classification under Sections 33A and 33B was not based on intelligible differentia and had no rational nexus to the object sought to be achieved. The Court observed that the same type of dance could not be considered immoral in one establishment and moral in another based on the class of the establishment.

                          Legislative Competence of the State of Maharashtra:
                          The High Court upheld the legislative competence of the State of Maharashtra to enact the impugned law, stating that it fell within the ambit of Entries 1, 2, 6, 8, 33, and 64 of List II of Schedule 7 of the Constitution.

                          Reasonableness of Restrictions Imposed by the Impugned Legislation:
                          The High Court scrutinized the reasonableness of the restrictions under Article 19(1)(g) and found them to be unreasonable. The Court noted that the restrictions amounted to a complete prohibition, which was not justified by any empirical data or substantial evidence. The Court emphasized that existing regulations were sufficient to address the issues of public morality and exploitation of women.

                          Classification of Establishments Under Sections 33A and 33B:
                          The classification was found to be arbitrary and discriminatory. The Court held that the distinction based on the class of the establishment and the presumed behavior of the audience was elitist and not supported by any rational criteria. The Court observed that morality and decency could not be pigeon-holed based on the economic status of the audience.

                          Impact on the Livelihood of Bar Dancers:
                          The Court noted that the prohibition had led to the closure of many establishments, resulting in the loss of livelihood for about 75,000 women. The Court observed that many of these women were forced into prostitution due to the lack of alternative employment opportunities. The Court emphasized the need for the State to provide alternative means of support and rehabilitation for these women.

                          Presumption of Constitutionality and Burden of Proof:
                          The Court reiterated the principle that there is a presumption in favor of the constitutionality of an enactment, and the burden is on the challenger to show a clear transgression of constitutional principles. However, the Court found that the State had failed to justify the classification and the reasonableness of the restrictions imposed by the impugned legislation.

                          Conclusion:
                          The Supreme Court upheld the High Court's decision declaring Sections 33A and 33B of the Bombay Police Act, 1951, as ultra vires Articles 14 and 19(1)(g) of the Constitution. The Court emphasized the need for the State to re-examine the recommendations made by the Committee and to consider alternative measures that ensure the safety and dignity of women without imposing a complete prohibition on dance performances. The Court dismissed the appeals and vacated all interim orders.
                          Full Summary is available for active users!
                          Note: It is a system-generated summary and is for quick reference only.

                          Topics

                          ActsIncome Tax
                          No Records Found