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>Full Bench overrules lower courts, quashes G.O. Ms. No. 783 violating Rules 35(q) & 35(r). Fresh seniority lists ordered.</h1> <h3>Syed Mohideen Versus Government of Tamil Nadu and Anr.</h3> Syed Mohideen Versus Government of Tamil Nadu and Anr. - AIR 1986 Mad 188 Issues Involved:1. Constitutionality of Government Order No. 783 dated 30th April 1981.2. Validity and implementation of G.O.Ms. No. 862 dated 27-4-1968.3. Determination of seniority based on the dates of acquiring the requisite qualifications.4. The interplay and precedence of administrative orders and statutory rules under Article 309 of the Constitution.5. The effect of statutory rules framed under Article 309 on pre-existing administrative orders.6. The binding nature and correctness of previous judicial decisions on seniority.Detailed Analysis:Issue 1: Constitutionality of Government Order No. 783 dated 30th April 1981The primary issue before the Full Bench was the constitutionality of Government Order No. 783 issued by the Rural Development Department on 30th April 1981. This order aimed to implement guidelines regarding the determination of seniority for persons appointed in the Panchayat Development Units in the Tamil Nadu Ministerial Service. The order was issued to give effect to a decision by a learned single Judge in W.P. Nos. 401, 402, and 403 of 1975, confirmed by a Division Bench. The Full Bench was called upon to consider the correctness of this view.Issue 2: Validity and Implementation of G.O.Ms. No. 862 dated 27-4-1968G.O.Ms. No. 862 dealt with the reversion of Managers and Accountants appointed after 16-10-1964 who had not passed the required departmental tests. The learned Judge initially held that the reversions were bad and that seniority should be based on the dates when the requisite qualifications were acquired. This decision was challenged, leading to the issuance of G.O. Ms. No. 783.Issue 3: Determination of Seniority Based on Dates of Acquiring Requisite QualificationsThe controversy arose from the implementation of G.O. Ms. No. 783, which affected the seniority of several employees. The Government Order aimed to fix seniority based on the dates of acquiring test qualifications, adversely impacting those who held posts of Managers or Accountants under the benefit of sub-rr. (q) and (r) of Rule 35 of the Special Rules.Issue 4: Interplay and Precedence of Administrative Orders and Statutory Rules under Article 309 of the ConstitutionThe Full Bench noted that G.O.Ms. No. 2155 dated 16-10-1964 was an administrative order and not a statutory rule under the proviso to Article 309 of the Constitution. The assumption that it had statutory force was unjustified. The statutory rules framed on 6-11-1972, 28-4-1973, 28-8-1973, and 9-8-1974 were not considered in the earlier decisions, leading to an erroneous assumption.Issue 5: Effect of Statutory Rules Framed under Article 309 on Pre-existing Administrative OrdersThe statutory rules framed under Article 309 took precedence over the administrative orders. The Full Bench emphasized that the rights of the concerned Government employees should be determined based on these statutory rules. Specifically, Rules 35(q) and 35(r) were crucial in determining the seniority and reversion of employees.Issue 6: Binding Nature and Correctness of Previous Judicial Decisions on SeniorityThe Full Bench concluded that the previous decisions by Mohan, J., and the Division Bench were rendered per incuriam, as they were based on the incorrect assumption that G.O.Ms. No. 2155 had statutory force. The principles of res judicata did not apply, and the Government was not precluded from contending the correct legal position in subsequent litigation.Conclusion:The Full Bench overruled the decision of Mohan, J., and the confirming judgment of the Division Bench. It quashed G.O. Ms. No. 783 dated 30-4-1981, which was found to be violative of Rules 35(q) and 35(r). The appointing authorities were directed to make fresh seniority lists in accordance with the statutory rules. The writ petitions seeking to implement G.O. Ms. No. 783 were dismissed, and the guidelines issued under G.O. Ms. No. 1581 dated 20-10-1982 were rendered ineffective.

        Topics

        ActsIncome Tax
        No Records Found