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Upbringing to decide child’s caste

The Hyderabad High Court on Wednesday made it clear that it is a person's upbringing that must be taken into account while determining his/her caste if they are born to inter-caste parents. It also said that officials from the revenue department are the competent authorities to ascertain the community where the child has been brought up. Once they certify the child's caste after verification process, it is not open for officials of universities and the social welfare department to question it while according seats in educational institutions, a bench of Justice V Ramasubramanian and Justice Anis said. The bench said this in its judgment in a case filed by Sabbella Siri Manjoosha Reddy of Visakhapatnam district, whose scheduled caste (SC) certificate was questioned by the authorities of the NTR health university and the social welfare department. They refused to accord her an MBBS seat under the SC quota on the ground that her father is a Reddy. Though her mother is from sche...

Wholesale restriction on Admission based on domicile is Unconstitutional

The Punjab and Haryana High Court in Mata Sundri Educational Welfare Society vs. Union of India has held that complete restriction cannot be imposed in respect of admission to academic courses on the basis of domicile of the State. Justice Rakesh Kumar Jain quashed a circular issued by Indian Nursing Council restricting admission to Auxiliary Nursing and Midwives (ANM) Course, only to the students domicile of the State of Punjab. The Circular was challenged by an Institute and a number of students contending that it is unconstitutional The Court referring to Apex Court decisions observed: “In Dr. Pradeep Jain’s case (supra), it has been held that “now it is clear on a reading of the Constitution that it recognises only one domicile, namely, domicile in India. Article 5 of the Constitution is clear and explicit on this point and it refers only to one domicile, namely, “domicile in the territory of India”. It is further observed that “it is dangerous to use a legal concept for conveying ...

Occupation of education cannot be treated at par with other economic activities

A Constitution Bench of the Supreme Court of India Today upheld the constitutional Validity of M.P. Niji Vyavasayik Shikshan Sanstha (Pravesh Ka Viniyaman Avam Shulk Ka Nirdharan) Adhiniyam, 2007 (M.P. Act No.21 of 2007) and various Rules enacted by the Madhya Pradesh Government primarily to regulate the admission of students, fixation of fee and reservation in Post Graduate Courses in Private Professional Educational Institutions in the State.  The Constitution Bench comprising of Justices AR Dave, AK.Sikri, RK.Agarwal, AK Goel and Banumati has dismissed the Appeals filed against the MP High Court Judgment holding  that the occupation of education cannot be treated at par with other economic activities. In this field, State cannot remain a mute spectator and has to necessarily step in in order to prevent exploitation, privatization and commercialisation by the private sector. It would be pertinent to mention that even in respect of those economic activities which are undertak...

Income Tax - Trust - Charitable - Activity - Education - Profit - Supreme Court

1.  CIT v. Surat Art Silk Cloth Manufacturers' Assn., (1980) 121 ITR - Supreme Court - defined of "charitable purpose" & "activity for profit" 2. Dharmadeepti v. CIT [(1978) 3 SCC 499 : 1978 SCC (Tax) 193 3. Privy Council in the Tribune case [AIR 1939 PC 208 : In Re the Trustees of the Tribune, (1939) 7 ITR 415 4. Sole Trustee, Loka Shikshana Trust case [(1976) 1 SCC 254 : 1976 SCC (Tax) 14 : (1975) 101 ITR 234] 5. Indian Chamber of Commerce case [(1976) 1 SCC 324 : 1976 SCC (Tax) 41 : (1975) 101 ITR 796] 6. Aditanar Educational Institution v. Additional Commissioner of Income Tax, (1997) 224 ITR 310 7. American Hotel & Lodging Assn. Educational Institute v. CBDT, (2008) 301 ITR 86 8. Oxford University Press [(2001) 3 SCC 359 : (2001) 247 ITR 658] 9.  Municipal Corpn. of Delhi v. Children Book Trust and Safdarjung Enclave Educational Society, (1992) 3 SCC 390 10. S.RM.M.CT.M. Tiruppani Trust v. Commissioner of...