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The Supreme Court of India has once again reaffirmed a core constitutional promise: governance must empower, not burden, citizens. In a landmark judgment led by Justice P.S. Narasimha and Justice Atul S. Chandurkar , the Court struck down an additional bureaucratic requirement imposed by the Jharkhand government, calling it illegal, superfluous, and contrary to principles of good governance. This article examines the statutory background, constitutional foundations, judicial reasoning, and broader relevance of this decision. 1. Constitutional Value of Simplicity and Good Governance The Supreme Court emphasised that simplicity in public transactions is a constitutional value . Procedural efficiency forms part of good governance , which flows from: Relevant Constitutional Provisions Article 14 – Mandates non-arbitrariness in State action; unnecessary procedural barriers violate the equality principle. Article 21 – Expands to include administrative fairness and efficiency; e...

Background of the Dispute The case arose out of a Memorandum of Understanding (MoU) dated 09.04.2014 between HLV Limited (formerly Hotel Leelaventure Pvt. Ltd.) and PBSAMP Projects Pvt. Ltd. . The agreement related to the sale of land at Banjara Hills, Hyderabad, where PBSAMP paid ₹15.5 crore as advance . When disputes emerged, the MoU was terminated, and arbitration proceedings began.

Income Tax Bill 2025: Select Committee Invites Stakeholder Inputs In a move towards inclusive policymaking, the Lok Sabha Select Committee , chaired by BJP MP Baijayant Panda , has invited suggestions and memoranda from experts, industry bodies, organisations, and stakeholders on the Income-Tax Bill, 2025 . The committee is currently reviewing the proposed legislation, which aims to replace the existing Income-Tax Act of 1961 . As per the official release, submissions must be made within two weeks and should be presented in English or Hindi . Contributors are requested to send two hard copies to the Director (CF&S CITB) at the Lok Sabha Secretariat, Room No. 133A . A Visionary Shift: From 1961 to 2025 The Income-Tax Bill, 2025, tabled in Parliament on February 13, 2025 , by Union Finance Minister Nirmala Sitharaman , represents a comprehensive overhaul of India's decades-old tax regime. It seeks to make the law more concise, lucid, and litigation-free , aligning with...