Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
HC upheld the Merger Rules 2022 combining Entertainment Tax Department employees into Commercial Tax Department. Court found no constitutional violations of Arts. 14, 16, and 21 despite impact on petitioners' seniority and promotion prospects. Following precedent in Indian Airlines Officers case, ruled that policy decisions affecting employee placement and seniority are valid unless manifestly arbitrary. Court determined placement at bottom of seniority list from merger date (24.04.2018) was legitimate policy decision outside judicial interference. Rules properly preserved service continuity while implementing departmental reorganization. Petitioners must accept appointment dates and status as specified in Merger Rules 2022. Petition challenging constitutional validity dismissed.
HC upheld the Merger Rules 2022 combining Entertainment Tax Department employees into Commercial Tax Department. Court found no constitutional violations of Arts. 14, 16, and 21 despite impact on petitioners' seniority and promotion prospects. Following precedent in Indian Airlines Officers case, ruled that policy decisions affecting employee placement and seniority are valid unless manifestly arbitrary. Court determined placement at bottom of seniority list from merger date (24.04.2018) was legitimate policy decision outside judicial interference. Rules properly preserved service continuity while implementing departmental reorganization. Petitioners must accept appointment dates and status as specified in Merger Rules 2022. Petition challenging constitutional validity dismissed.
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