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: New?
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

Select multiple courts at once.

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: New?
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 :

        📋
        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

        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.

        Provisions expressly mentioned in the judgment/order text.

        <h1>High Court Orders Pay Scale Parity for Staff</h1> The High Court directed the Government to align High Court staff pay scales with Secretariat staff, but the Government refused to approve. The Court ... Scope of the Chief Justice's power under Article 229 - approval of the Governor for rules relating to salaries, allowances and pensions - rule-making power to prescribe conditions of service of High Court officers and servants - writ of mandamus under Article 226 directing executive approval - charge on the Consolidated Fund of the StateScope of the Chief Justice's power under Article 229 - approval of the Governor for rules relating to salaries, allowances and pensions - writ of mandamus under Article 226 directing executive approval - Validity of directing the State Government by writ of mandamus to accord approval to the Chief Justice's recommendations equating High Court staff pay-scales with Secretariat scales. - HELD THAT: - Article 229(2) empowers the Chief Justice (or a delegate) to make rules prescribing the conditions of service of High Court officers and servants, but the proviso to clause (2) requires that rules insofar as they relate to salaries, allowances, leave or pensions shall require the approval of the Governor. That requirement arises from the financial implications, since administrative expenses including salaries are a charge upon the Consolidated Fund of the State. While ordinarily the Government should give due weight to the Chief Justice's recommendations, the Governor's approval is not a mere formality and the State may lawfully withhold approval for bona fide reasons. The mere fact that other States have equated High Court and Secretariat pay-scales, or that the Chief Justice recommended parity, does not render the Government's refusal ultra vires, mala fide or arbitrary such as to attract issuance of a mandamus under Article 226. Consequently the High Court was not justified in directing the Government to give effect to the Chief Justice's recommendations by writ of mandamus.The High Court's writ directing the State to accord approval to the Chief Justice's recommendations was set aside; the State may withhold approval without being automatically subject to mandamus unless the refusal is shown to be arbitrary or mala fide.Rule-making power to prescribe conditions of service of High Court officers and servants - interpretation of Rule 19(1) of the Andhra Pradesh High Court Service Rules, 1959 - approval of the Governor for rules relating to salaries, allowances and pensions - Whether Rule 19(1) of the Andhra Pradesh High Court Service Rules, 1959, empowers the Chief Justice to fix pay scales of High Court staff without the Governor's approval. - HELD THAT: - Rule 19(1) was relied upon to contend that the Chief Justice could regulate pay independently. The Court examined the rule and its proviso and found no language permitting fixation of salaries, allowances, leave or pensions free of the Governor's approval. The rule's reference to existing Government rules is to the rules themselves and not to pay schedules, and the first proviso to Rule 19(1) expressly preserves the Governor's authority with regard to salaries, allowances, leave and pensions. Thus Rule 19(1) cannot be read so as to circumvent the proviso to Article 229(2) which requires executive approval where financial burden is involved.Rule 19(1) does not authorise the Chief Justice to fix pay scales affecting salaries, allowances or pensions without the Governor's approval; the High Court's reliance on Rule 19(1) to that effect was misplaced.Final Conclusion: The appeal is allowed; the High Court's order directing the State Government to implement the Chief Justice's recommendations equating High Court staff pay with Secretariat scales is set aside. No order as to costs. Issues involved:Scope and power of Chief Justice u/s Article 229(2) of the Constitution of India, Equating pay scales of High Court staff with Secretariat staff, Approval of Governor for rules related to salaries, allowances, leave, or pensions.Summary:The appeal concerned the Chief Justice's power under Article 229(2) of the Constitution to align High Court staff pay scales with Secretariat staff. The High Court directed the Government to implement the Chief Justice's recommendations for pay scale parity. The dispute arose when the Government refused to approve the proposal, leading to a writ petition by High Court staff members. The High Court justified its decision based on the Chief Justice's authority and Rule 19 of the Andhra Pradesh High Court Service Rules, 1959.The Court analyzed Article 229 provisions, emphasizing the need for Governor's approval for rules concerning salaries, allowances, leave, or pensions. It highlighted that while Chief Justices have autonomy in staff appointments and service conditions, financial aspects require government approval. The Court referenced past judgments to support the requirement of Governor's approval for financial matters related to High Court staff.Regarding Rule 19(1) of the 1959 Rules, the Court clarified that the Chief Justice's authority is subject to Governor's approval for financial aspects. Despite acknowledging the sentiment behind the High Court's decision, the Court upheld the necessity of Governor's approval for financial rule changes. The appeal was allowed, with a hope for reconsideration by the Government on pay scale parity between High Court and Secretariat staff in Andhra Pradesh.In conclusion, the Court emphasized the legal framework governing High Court staff salaries and the importance of Governor's approval for financial rule changes. The decision highlighted the balance between Chief Justice's authority and government oversight in financial matters concerning High Court staff.

        Topics

        ActsIncome Tax
        No Records Found