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 (8) TMI 449 - 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

        Mandatory disaster relief guidelines enforced, but quantum of ex gratia compensation left to the competent authority. The SC held that Section 12 of the Disaster Management Act, 2005 imposes a mandatory duty on the National Disaster Management Authority to recommend ...
                      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.

                          Mandatory disaster relief guidelines enforced, but quantum of ex gratia compensation left to the competent authority.

                          The SC held that Section 12 of the Disaster Management Act, 2005 imposes a mandatory duty on the National Disaster Management Authority to recommend minimum standards of relief, including ex gratia assistance for deaths caused by Covid-19, and that this duty could be enforced by mandamus. It declined to fix a flat ex gratia amount itself, holding that the quantum involves policy choices, fiscal priorities, and resource allocation that must be left to the competent authority. The Court also directed simplified guidelines for death certificates or official records stating death due to Covid-19, with a correction mechanism where needed, and required the Union of India to consider Finance Commission recommendations on social security measures in consultation with stakeholders.




                          Issues: (i) Whether the National Disaster Management Authority was bound under Section 12 of the Disaster Management Act, 2005 to recommend guidelines for ex gratia assistance on account of loss of life due to Covid-19; (ii) whether the Court could direct payment of a fixed ex gratia amount of Rs. 4 lakhs to the affected families; (iii) whether simplified guidelines were required for issuance of death certificates or official documents recording death due to Covid-19 and whether the Union of India should consider social security measures recommended by the Finance Commission.

                          Issue (i): Whether the National Disaster Management Authority was bound under Section 12 of the Disaster Management Act, 2005 to recommend guidelines for ex gratia assistance on account of loss of life due to Covid-19.

                          Analysis: Section 12 uses the word "shall" twice and is framed in mandatory terms. The provision requires the National Authority to recommend minimum standards of relief, and ex gratia assistance on account of loss of life forms part of those minimum standards. Covid-19 had already been treated as a notified disaster and, in any event, falls within the statutory definition of disaster. A construction treating the provision as merely directory would defeat the object of the Act.

                          Conclusion: The National Authority was under a mandatory statutory duty to recommend guidelines covering ex gratia assistance for deaths caused by Covid-19.

                          Issue (ii): Whether the Court could direct payment of a fixed ex gratia amount of Rs. 4 lakhs to the affected families.

                          Analysis: Fixing the quantum of ex gratia assistance involves policy choices, priorities, allocation of scarce public resources, and balancing of competing relief measures under the disaster management framework. In matters of economic and fiscal policy, judicial review is limited and the Court will not substitute its own view for that of the competent authority unless the policy is arbitrary or unlawful. The amount must be determined by the National Authority and the Union Government while considering the available funds and other competing needs.

                          Conclusion: No direction was issued to pay a fixed amount of Rs. 4 lakhs, and the quantum was left to the competent authority.

                          Issue (iii): Whether simplified guidelines were required for issuance of death certificates or official documents recording death due to Covid-19 and whether the Union of India should consider social security measures recommended by the Finance Commission.

                          Analysis: Accurate recording of cause of death is necessary so that families can access lawful benefits and the public record reflects the true impact of the pandemic. The existing procedure was found capable of simplification, and the competent authority was directed to issue clear guidelines for certificates stating death due to Covid-19, with a remedy for correction where necessary. The Court also noted the Finance Commission's recommendations on insurance and social protection and required the Union of India to consider them in consultation with stakeholders.

                          Conclusion: Simplified guidelines for death certification were directed, and the Union of India was required to take appropriate steps on the Finance Commission's recommendations.

                          Final Conclusion: The petitions succeeded only to the extent of enforcing the statutory duty to frame ex gratia guidelines and to simplify death certification procedures, while the Court declined to fix the compensation amount itself.

                          Ratio Decidendi: Where a statute mandatorily requires the competent authority to frame minimum-relief guidelines including ex gratia assistance, the duty can be enforced by mandamus, but the Court will not itself determine the quantum of relief when that choice depends on policy, priorities, and resource allocation.


                          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