Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2021 (6) TMI 332

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by the Hon'ble Supreme Court in Union of India vs. Madras Bar Association (2010) 11 SCC 1 and Madras Bar Association vs. Union of India judgment dated 27.11.2020 in Writ Petition (C) No.804 of 2020. The Petitioner also challenges other provisions of the said Rules. The learned Counsel for the Petitioner relies on paras 32, 33, 34 and 35 of the said judgment of the Apex Court in the matter of Madras Bar Association which reads thus : "32. Mr. Datar argued that the term of office of the Chairperson and the members of the Tribunal should be for a minimum period of five years by relying upon the judgments of this Court in S.P. Sampath Kumar (supra), Union of India v. Madras Bar Association (2010) (supra) and Rojer Mathew (supra). He referred .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lawyers who shall be appointed at the age of 45 years will have the advantage of four or five extensions or till the said member reaches the age of 65 years. 34. This Court directed the extension of the tenure of the members of the Tribunal from three years to seven or five years subject to their eligibility in the case of Union of India v. Madras Bar Association (2010) (supra). This Court was of the opinion that the term of three years is very short and by the time the members achieve the required knowledge, expertise and efficiency, the term would be over. In the said judgment it was further observed that the Tribunals would function effectively and efficiently only when they are able to attract younger members who have a reasonable pe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the earlier judgments, we direct the modification of the tenure in Rules 9(1) and 9(2) of the 2020 Rules as five years in respect of Chairman or Chairperson, Vice Chairman or Vice-Chairperson and the members. Rule 9(1) permits a Chairman, Chairperson or President of the Tribunal to continue till 70 years which is in conformity with Parliamentary mandate in Section 184 of the Finance Act. However, Rule 9(2) provides that Vice Chairman and other members shall hold office till they attain 65 years. We are in agreement with the submission made by the learned Amicus Curiae that under the 2020 Rules, the Vice Chairman, Vice-Chairperson or Vice-President or members in almost all the Tribunals will have only a short tenure of less than three years .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 26.02.2019 in respect of Shri Prakash Himmatrao Mali, Notification dated 02.08.2019 in respect of Shri Sharad Ramkishor Trivedi and Shri Keshav Bhagwanrao Ippar and Notification dated 10.06.2019 in respect of Shri Prashant Anantrao Nandedkar, Shri Dadasaheb Haribhau Mandhare and Shri Bhagwat Namdevrao Patil. 5. On the other hand the learned A.G.P. Ms. Neha Bhide appearing on behalf of Respondent- State submits that she requirs some time to file the affidavit- in-reply. 6. Considering these facts, the following order is passed : i) Respondent to file their reply on or before 12.02.2021 with copy to other side. Rejoinder if any, to be filed on or before 17.02.2021 with copy to other side. ii) Matter to appear on board on 22.02.2021.
.....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates