Punjab Judiciary Telegram 帖子

*🛡️The Income-tax Bill, 2025*

*Key Features*

♟️ *Qualitative Improvements*
♟️Simplified language, making the law more accessible.
♟️Consolidation of amendments, reducing fragmentation.
♟️Removal of obsolete and redundant provisions for greater clarity.
♟️Structural rationalization through tables and formulae for improved readability.
♟️Preservation of existing taxation principles, ensuring continuity while enhancing usability.

♟️Crypto as Property: Virtual digital assets such as cryptocurrencies have been included in the definition of property to be counted as a capital asset.
♟️Dispute Resolution: It provides the points of determination, decision, and the reasons behind it, marking a shift from the earlier section, which lacked clarity on the manner of issuing DRP directions.
♟️Capital Gain Exemptions: Section 54E of the Act, which details exemptions for capital gains on transfer of capital assets prior to April 1992 has been removed.
♟️Tax Year: The Bill introduces the concept of “tax year”, which has been defined as the 12-month period beginning April 1.

🛡️ *Article 12*

♟️It defines the term ‘state’ for the purposes of Part III.
♟️ *Article 12 and applicability on United Nation (UN)* The Delhi High Court has ruled earlier that the UN is not a State under Article 12 and hence cannot be brought under the jurisdiction.
♟️ *Article 12 and PM CARES fund* The Centre recently informed the Delhi High Court in a plea seeking to declare the fund a ‘state’ under Article 12 that:
♟️PM CARES Fund is set up as a public charitable trust and is not created under the Constitution or any law made by the Parliament or the state.

💎 *Judiciary under Article 12*

♟️ *Judicial & Non-Judicial Function* When the Judiciary is discharging Judicial functions, it is not regarded as a State whereas the non-judicial function brings it under the definition of ‘State’.

*💎Related Cases*

♟️ *Naresh Shridhar Mirajkar case (1966)* Judiciary should be put under the ambit of Article 12, otherwise the courts would be allowed to make rules which violate the fundamental rights of the citizens.
♟️ *Rupa Ashok Hurra v. Ashok Hurra case (2002)* Superior courts of justice do not fall within the ambit of ‘state’ or ‘other authorities’ under Article 12.
♟️ *Riju Prasad Sarmah Case (2015)* The court again held that when a court is acting in its judicial capacity, it cannot be regarded as a State. However, its administrative action is amenable to the writ jurisdiction.

*🛡️Council of Ministers in states*

♟️In a Parliamentary form of government, the council of ministers headed by the Chief Minister is the executive authority.

♟️The states under the Indian constitution are organised on the pattern as that of
the centre.

♟️The Council of Ministers in the state is a replica of the council of Ministers at the centre.

♟️They resemble in formation, function and role in the administration.

♟️The constitution provides a broad and general view of the principles of Parliamentary system of Government in Article 163 and Article 164 .

♟️Council of ministers are there to aid and advise the Governor of the state in
various matters.

*🛡️Public Accounts Committee(PAC)*

♟️It is a financial parliamentary committee.
♟️It was set up first in 1921 under Government of India act 1919.
♟️It consists of 22 members (15-Lok Sabha , 7- Rajya Sabha). A minister cannot be its member.
♟️The term of office of the members is one year. The members are elected by the Parliament every  year from amongst its members.
♟️Its chairman is appointed by Speaker of LS.
♟️ *FUNCTION :*
To examine the annual audit reports of the CAG. CAG acts as a guide, friend, philosopher of the committee.

*♟️Limitations :*
It is not concerned with the questions of policy in broader sense.
♟️Its recommendations are advisory and not binding on the ministries.
♟️It conducts a post-mortem examination of accounts.

🛡 *CENTRE-STATE ADMINISTRATIVE RELATIONS*

*Article 256 —* Obligation of states and the Union

*Article 257 —* Control of the Union over states in certain cases

*Article 257A —* Assistance to States by deployment of armed forces or other forces of the Union (Repealed)

*Article 258 —* Power of the Union to confer powers, etc., on states in certain cases

*Article 258A —* Power of the states to entrust functions to the union.

*Article 259 —* Armed Forces in States in Part B of the First Schedule (Repealed)

*Article 260 —* Jurisdiction of the Union in relation to territories outside India

*🛡️Features Of Fundamental Duties*

♟️Some of them are moral duties while others are civic duties.

For instance, cherishing noble ideals of freedom struggle is a moral precept and respecting the Constitution, National Flag and National Anthem is a civic duty.

♟️They refer to such values which have been a part of the Indian tradition, mythology, religions and practices.

♟️Fundamental Duties are confined to citizens only and do not extend to
foreigners.

♟️Fundamental duties are non-justiciable. The Constitution does not provide for their direct enforcement by the courts.

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🟢 Committees Of The Constituent Assembly
 
Major Committees

◾️ Union Powers Committee - Jawaharlal Nehru

◾️ Union Constitution Committee -Jawaharlal Nehru

◾️ Provincial Constitution Committee -Sardar Patel

◾️ Drafting Committee - Dr. B.R. Ambedkar

◾️ Advisory Committee on Fundamental Rights, Minorities and Tribal and Excluded Areas - Sardar Patel.

This committee had the following five sub- committees :-

◾️ Fundamental Rights Sub-Committee - J.B. Kripalani

◾️ Minorities Sub-Committee - H.C. Mukherjee

◾️ North-East Frontier Tribal Areas and Assam Excluded & Partially Excluded Areas Sub-Committee - Gopinath Bardoloi

◾️ Excluded and Partially Excluded Areas (other than those in Assam) Sub-Committee - A.V. Thakkar

◾️ North-West Frontier Tribal Areas Sub-Committee.

◾️ Rules of Procedure Committee - Dr. Rajendra Prasad

◾️ States Committee (Committee for Negotiating with States) - Jawaharlal Nehru

◾️ Steering Committee - Dr. Rajendra Prasad

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⏰ Duration: 30 Minutes

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*🛡️Fast-track Courts*

♟️ *Purpose* Established to address the backlog of criminal cases, especially heinous crimes against women and children.
♟️ *Challenges:* Resource limitations, inefficient investigations, insufficient staff, and limited scope of jurisdiction.
♟️ *Performance* Despite initial increase in functional courts, many states struggle to maintain them due to financial and administrative constraints.
♟️Need for Reform: States must prioritize their operation, ensure necessary resources, improve investigations, and leverage technology.

*💎Visual Summary Analysis*

♟️Chart 1: Shows the increasing burden on the judiciary due to the rising number of criminal cases.
♟️Chart 2: Indicates the initial enthusiasm but subsequent decline in the establishment and maintenance of fast-track courts.
♟️Chart 3: Depicts the uneven distribution of functional courts across different states, highlighting the disparity in access to justice.