Just a moment...

Top
Help
AI OCR

Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page

Try Now
×

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 :

        2018 (7) TMI 1426 - 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

        Delhi governance under Article 239AA: Assembly and executive power are co-extensive, with limited Lieutenant Governor intervention. Article 239AA creates a special constitutional arrangement for Delhi under which the Legislative Assembly may legislate on State List and Concurrent List ...
                      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.

                          Delhi governance under Article 239AA: Assembly and executive power are co-extensive, with limited Lieutenant Governor intervention.

                          Article 239AA creates a special constitutional arrangement for Delhi under which the Legislative Assembly may legislate on State List and Concurrent List matters applicable to Union territories, subject to the carve-outs for public order, police and land and to Parliament's overriding legislative power. The Government of NCT of Delhi's executive power is co-extensive with that legislative field, and the Lieutenant Governor is generally bound to act on the aid and advice of the Council of Ministers within it. Prior concurrence is not required for executive decisions; instead, the Lieutenant Governor must follow a structured consultation process and may invoke the reference mechanism only in substantial cases involving national interests.




                          Issues: (i) Whether the Legislative Assembly of the National Capital Territory of Delhi has legislative power over matters in the State List and the Concurrent List, subject to the constitutional carve-outs and the overriding power of Parliament; (ii) Whether the executive power of the Government of the National Capital Territory of Delhi is co-extensive with its legislative power and whether the Lieutenant Governor is bound by the aid and advice of the Council of Ministers in matters within that field; (iii) Whether the Lieutenant Governor may require concurrence for executive decisions or may invoke the proviso to Article 239AA(4) only in substantial cases after the prescribed process of consultation.

                          Issue (i): Whether the Legislative Assembly of the National Capital Territory of Delhi has legislative power over matters in the State List and the Concurrent List, subject to the constitutional carve-outs and the overriding power of Parliament.

                          Analysis: Article 239AA creates a special constitutional arrangement for Delhi while continuing its status as a Union territory. The legislative field of the Assembly extends to matters in the State List and the Concurrent List insofar as they are applicable to Union territories, but Parliament retains plenary power for Union territories. The constitutional carve-outs for public order, police and land, and the repugnancy rule in favour of parliamentary law, preserve the Union's primacy while conferring a real legislative sphere on the elected Assembly.

                          Conclusion: The Assembly has legislative competence within the limits stated in Article 239AA, and Parliament's overriding power remains intact.

                          Issue (ii): Whether the executive power of the Government of the National Capital Territory of Delhi is co-extensive with its legislative power and whether the Lieutenant Governor is bound by the aid and advice of the Council of Ministers in matters within that field.

                          Analysis: The constitutional scheme recognises a cabinet form of government for Delhi. Executive power follows legislative power, and the substantive part of Article 239AA(4) requires the Lieutenant Governor to act on the aid and advice of the Council of Ministers in matters where the Assembly can legislate. The Court held that the principles of representative government, collective responsibility, and constitutional morality require meaningful responsibility of the elected executive, while keeping intact the special constitutional position of Delhi.

                          Conclusion: The executive power of the Government of NCT of Delhi is co-extensive with its legislative field, and the Lieutenant Governor is generally bound by the aid and advice of the Council of Ministers in that field.

                          Issue (iii): Whether the Lieutenant Governor may require concurrence for executive decisions or may invoke the proviso to Article 239AA(4) only in substantial cases after the prescribed process of consultation.

                          Analysis: The Court held that neither Article 239AA nor the governing Act and Rules require the prior concurrence of the Lieutenant Governor for executive decisions of the Council of Ministers. The duty is to communicate and keep the Lieutenant Governor informed. The proviso to Article 239AA(4) is a safeguard for national interests and is not to be invoked routinely. Before making a reference to the President, the Lieutenant Governor must attempt resolution by dialogue with the Minister and then with the Council of Ministers, and only substantial, not contrived or trifling, differences may justify such reference.

                          Conclusion: No prior concurrence is required, and the proviso may be invoked only in substantial cases after the prescribed consultative process.

                          Final Conclusion: The constitutional scheme preserves Delhi's special status as a Union territory with a democratically responsible government, limits the scope of Union interference to constitutionally significant matters, and requires the elected government to function through aid and advice, collective responsibility, and structured communication with the Lieutenant Governor.

                          Ratio Decidendi: Article 239AA establishes a special constitutional arrangement for Delhi in which the elected Council of Ministers exercises executive authority co-extensive with the Assembly's legislative field, subject to Parliament's overriding legislative power and a limited, consultative reference mechanism for substantial differences involving national interests.


                          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