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.
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

        whatsappJoin Channel
        Showing Results for : Reset Filters
        Case ID :

        2021 (2) TMI 504 - 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

        Review of Speaker's Article 110(3) certification and Aadhaar Money Bill deferred pending larger bench to preserve consistency SC held that the correctness of the Speaker's certification of a bill as a Money Bill and the question whether the Aadhaar enactment was properly ...
                    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.

                        Review of Speaker's Article 110(3) certification and Aadhaar Money Bill deferred pending larger bench to preserve consistency

                        SC held that the correctness of the Speaker's certification of a bill as a Money Bill and the question whether the Aadhaar enactment was properly certified cannot be finally resolved in the present review petitions. Those questions-including the extent of judicial review over Article 110(3) certifications and the definition of a Money Bill-have been referred to a larger bench in a pending reference. The Court directed the review petitions to remain pending until the larger bench decides, to preserve consistency and rule of law.




                        Issues Involved:
                        1. Whether the decision of the Speaker of the House of People to certify a bill as a 'Money Bill' under Article 110(1) is final and binding, or subject to judicial review.
                        2. Whether the Aadhaar Act was correctly certified as a 'Money Bill' under Article 110(1) of the Constitution.

                        Comprehensive, Issue-wise Detailed Analysis:

                        Issue 1: Judicial Review of Speaker's Certification of a 'Money Bill'
                        The Court examined whether the Speaker's decision to certify a bill as a 'Money Bill' under Article 110(1) is subject to judicial review. The majority opinion in the original Puttaswamy (Aadhaar-5J.) case acknowledged that judicial review would be admissible under certain circumstances. Justice Ashok Bhushan concurred, emphasizing that the Speaker's decision could be reviewed if it breached a constitutional provision, distinguishing between procedural irregularities and substantive illegality.

                        The opinion authored by Dr. Dhananjaya Y. Chandrachud further clarified that the Speaker's certification is not merely procedural but a constitutional requirement. The Court can review the Speaker's action if it causes constitutional infirmities, as Article 122 does not exempt such actions from judicial review.

                        Subsequently, in Rojer Mathew v. South Indian Bank Ltd., another Constitution Bench endorsed the view that the Speaker's certification is subject to judicial review, rejecting the notion that such decisions are beyond judicial scrutiny.

                        Issue 2: Certification of the Aadhaar Act as a 'Money Bill'
                        The majority in Puttaswamy (Aadhaar-5J.) held that Section 7 of the Aadhaar Act had elements of a 'Money Bill,' and other provisions were incidental to its core, thus justifying its certification as a 'Money Bill' under Article 110(1). Justice Ashok Bhushan agreed with this conclusion.

                        However, Dr. Dhananjaya Y. Chandrachud dissented, arguing that the Aadhaar Act's certification as a 'Money Bill' was unconstitutional. He emphasized that the Speaker's certification must adhere to the norms set out in Article 110, and the Court can review this certification if it violates constitutional norms.

                        The judgment in Rojer Mathew raised doubts about the majority opinion in Puttaswamy (Aadhaar-5J.), particularly regarding the interpretation of the term 'Money Bill' and the implications of provisions not conforming to Article 110(1)(a) to (g). The majority opinion in Rojer Mathew referred the issue to a larger bench for further consideration, highlighting the need to determine the correctness of the Puttaswamy (Aadhaar-5J.) judgment.

                        Review Petitions Analysis:
                        Several review petitions were filed challenging the majority opinion in Puttaswamy (Aadhaar-5J.) on the grounds that the Aadhaar Act's certification as a 'Money Bill' was erroneous. These petitions argued that the majority opinion incorrectly assumed Section 7 as the core provision and failed to address the broader constitutional implications.

                        Given the doubts raised in Rojer Mathew and the pending reference to a larger bench, Dr. Dhananjaya Y. Chandrachud argued that dismissing the review petitions at this stage would be premature. He emphasized that the larger bench's determination would significantly impact the validity of the Puttaswamy (Aadhaar-5J.) judgment. Therefore, he concluded that the review petitions should remain pending until the larger bench resolves the referred issues.

                        In summary, the Court's decision to dismiss the review petitions without awaiting the larger bench's determination would undermine judicial consistency and the rule of law. The review petitions should be kept pending to ensure a comprehensive resolution of the constitutional questions involved.
                        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