Common Law

Friends, The submission made here are of renowed Chartered Accountant Shri Dharmendra Bhandari in his famous Book "What have you done with our Money" and Acknowledged and Foreward by Legendry Shri Nani Palkhivala. Instances are not wanting of collosal waste and misappropriation of Public Funds and are reported but no action taken, inspite of being a serious offence. Hardly a moment passes without a common Man of India being a mute witness to the collosal waste in the utilisation of his money by the Govt. The poor of India endure such inhumane conditions as would normally lead to a revolution in any other country. The rich endure foolish Laws, maddening amendments and instinctively prefer to circumvent the Laws than to fight for their repeal. The Role of Audit assumes special significance in the Indian context because of extensive spen...

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Taking clue from observations so made by the Hon.Justice P.N. Bhagwati in Bahdhua Mukti Morcha, "…matters of larger public interest that come before Supreme Court and High Courts really speaking are not adversary in nature", i take leave to state few words. The very word "Litigation" in matters of large Public interest creates a climate of conflict between the Govt/agency and the Petitioner, whose interests and objectives in fact are common. Is not it is desirable that................ critical matters, at least, relating to human development say- housing for all, Sanitation, Clean drinking water, Security of the People, administration of Justice, matters, which are of no dispute, in the sense that even the Govts are not averse to these things, however they may have some constraints of some nature.... ................should be resolved with combined dialogue with the Petitioners, the Govt and the Judiciary. The modalities may have to be shaped for t...

With the blessings of Article 20 (1) of Constitution of India- State cannot make any Law/Rule which imposes any- fresh Tax liability or Penalty or Fine or imprisonment on Citizenry, a liability/fine/ penalty/ imprisonment which was not in existent at the time of Citizenry entering into a transaction; or which was not in existent at the time when Citizen has done a particular act. Like penal laws, fiscal laws too are strictly construed. Like penal laws, One must be told before hand all his liabilities before he intend to venture to his acts. Moreover, There must be certainty to the law. You make a law wherein certain set of Citizenry are called upon to pay certain Tax/ duty for a certain period. All Citizenry thus in return plan their investments and expenditure. As stated by Mihir Naniwadekar in his blog- “There are a few decisions which have held that Article 20 would not apply to ex post facto tax laws; even if they impose penalty. That is true especially considering the...

However we live in a world where gigantic scientific and phenomenal technological achievements commands our administration, we are witnessing an intolerable degradation of man. However India’s National policy for children says, “The Nation's Childrens are a Supremely Important Asset. Their Nurture and Solicitude are our responsibility. Children’s Programmes should find a prominent place in our National plans, for the Development of Human Resources, so that our Childrens grow up to become Robust Citizens, Physically fit, Mentally alert and Morally healthy, endowed with the Skills and Motivations needed by Society”, Yet the reality is cruelly hollow. A continuous source of guilt, shame, annoyance to witness Childrens begging for alms at every other corner of traffic signals, railway stations, at places of worship; Infants sleeping, playing on the Footpath...

The essence of the Law lies in its spirit not in its letter for the letter is significant only as being the external manifestation of the intention that underlies it. [ Salmond Jurisprudence, Grasim Ind.Ltd V Collector of Custom(2002) 4 SCC 297. 1. The intention of the legislature is manifested in the language which the legislature has chosen to employ. If the words of a statute are clear or unambiguous, such words must be given their ordinary, natural and recognized meaning attributed to them unless they have acquired a technical or special legal meaning. 2. The meaning of the statute is to be gathered from the words used in the statute itself. If the intention of the legislature is clear, that intention constitutes the law. An statute is the authentic repository of the legislative will and the function of the court is to interpret it according to the intent of the legislature. 3. Each word, phrase or sentence in a Statute is to be considered in the light of the general purpo...

It is seen that the Central and State Govts, municipalities, time and again are pregnant with Policies, schemes and projects which ordinarily are unwarranted, self impoverishing, fanciful, and serve the interests of Corporate Houses and multinational giants and which mainly involve huge public money. I am talking about proposed introduction of Sex education and distributing condoms in schools to control spread of Aids.I am talking about Govt’s free distribution of condoms and installations of Condom vending machines so that people can have safe sex though that may perpetuate illegality and immorality in the society. I am talking about Sethu Samudram project which in fact does not involve building up of any Sethu but breaking of one. I am talking about Indo US Nuclear deal which ostensibly will secure ours cheap energy need despite the acknowledged fact of the presence of a strong cartel of uranium supplying nations which may positively jeopardize our billions of dollars of investm...