Provision of Tribunal Reforms Ordinance 2021 fixing term of 4 years of members of Tribunal is ultra vires : SC
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Case details: Madras Bar Association v. Union of India - [2021] 128 taxmann.com 218 (SC)
Judiciary and Counsel Details
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- S. Ravindra Bhat, J.
Facts of the Case
The Madras Bar Association filed Writ Petition seeking a declaration that Sections 12 and 13 of the Tribunal Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 and Sections 184 and 186(2) of the Finance Act, 2017 as amended by the Tribunal Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 as ultra vires the Constitution of India. It was contended that these provisions are violative of the principles of separation of powers and independence of judiciary, apart from being contrary to the principles laid down by this Court.
Supreme Court Held
The Honorable Apex Court observed that Section 184(11) of Finance Act, 2017 prescribes the tenure of four years of members of Tribunal. This provision is contrary to the principles of separation of powers, independence of judiciary, rule of law and Article 14 of the Constitution of India.
Also, the Supreme Court held that the first proviso and the second proviso, read with the third proviso, to Section 184 of Finance Act, 2017 overriding the judgment of the Supreme Court in Madras Bar Association v. Union of India & Anr (2020) SCC Online SC 962 in respect of fixing 50 years as minimum age for appointment and payment of HRA, are also unconstitutional.
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