Just a moment...

Top
Help
×

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.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
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
  • 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

        <h1>Court clarifies eligibility for police extraordinary pension under Rule 3, emphasizes link to specified fatal situations</h1> The court dismissed the Special Appeal regarding the eligibility for extraordinary pension under Rule 3 of the U.P. Police (Extraordinary Pension) (First ... Whether the writ petitioner could have been given benefit of grant of extraordinary pension under Rule 3 of the U. P. Police (Extraordinary Pension) (First Amendment) Rules, 1975? - HELD THAT:- For the purpose of grant of extraordinary pension under Rule 3 of 1975 Rules, death has to result directly from a fatal situation/contingency faced by the police personnel concerned in the line of duty in a hostile environment akin to the listed category/class. The appellant/writ petitioner’s husband may have died on duty, but his death was due to natural causes and certainly not due to a fatal situation/contingency faced by a police personnel in the line of duty in a hostile environment akin to the listed category/class as specified in Rule 3 of the 1975 Rules. The legislature, in its wisdom, would have simply stated that any death occurring during the course of duty would entitle the family of the concerned police personnel to claim extraordinary pension in terms of the Rule 3 of the 1975 Rules. That possibly could not have been the intention of the legislature by any stretch of imagination in the facts of the instant case. The concerned authority of the State is directed to enforce Rule 3 of the Rules of 1975 strictly with an even hand and not allow similar claims to surface or grant such claims surreptitiously - appeal dismissed. Issues:1. Eligibility for extraordinary pension under Rule 3 of the U.P. Police (Extraordinary Pension) (First Amendment) Rules, 1975.2. Interpretation of fatal situations/contingencies under Rule 3 of the 1975 Rules.3. Application of ejusdem generis principle in statutory interpretation.4. Legislative intent behind specifying contingencies for extraordinary pension.Analysis:1. Eligibility for Extraordinary Pension:The case involved a widow seeking extraordinary pension under Rule 3 of the U.P. Police (Extraordinary Pension) (First Amendment) Rules, 1975, following the death of her husband, a police constable. The deceased had suffered a heart attack while on duty, leading to his demise. The court examined whether the widow was entitled to extraordinary pension under the specified rules.2. Interpretation of Fatal Situations/Contingencies:The court analyzed the provisions of Rule 3 of the 1975 Rules, which outline the circumstances under which extraordinary pension can be granted. The rule mentions specific fatal situations such as death while fighting dacoits or armed criminals. The court emphasized that the death must be directly linked to such hostile environments to qualify for extraordinary pension.3. Application of Ejusdem Generis Principle:In interpreting the statutory provisions, the court applied the ejusdem generis principle. This principle dictates that when a general term follows specific ones, it should be interpreted to include only items of the same class. The court reasoned that the widow's claim did not fall within the class of fatal situations specified in Rule 3, as her husband's death was due to natural causes and not a hostile environment as outlined in the rule.4. Legislative Intent and Enforcement:The court delved into the legislative intent behind specifying the contingencies for extraordinary pension. It highlighted that a broad interpretation of the rule would undermine the specific fatal situations listed. The court directed the state authority to enforce Rule 3 strictly and prevent unwarranted claims for extraordinary pension, ensuring consistency in the application of the rule.In conclusion, the court dismissed the Special Appeal, emphasizing the importance of adhering to the specified criteria for granting extraordinary pension under Rule 3 of the 1975 Rules. The judgment underscored the need for a clear connection between the death of a police personnel and the specified fatal situations to qualify for such benefits.

        Topics

        ActsIncome Tax
        No Records Found