DAILY CURRENT AFFAIR  (31MARCH 2026)

by | Apr 1, 2026

Supreme Court rulings on tax policy, prisoner remission delays, and legal aid for soldiers in India.

Supreme Court clarifies tax benefits can be withdrawn, warns Gujarat on remission delays, and calls for stronger legal aid access for soldiers.


DAILY CURRENT AFFAIR  (31st MARCH 2026)


GOVERNMENT CAN WITHDRAW TAX CONCESSIONS IN PUBLIC INTEREST

Case Name: State of Maharashtra vs. Reliance Industries Ltd.


The Supreme Court of India clarified that tax concessions granted to industries are policy incentives, not enforceable rights. It held that the government retains the authority to withdraw such benefits in public interest, provided the decision is not arbitrary and industries are given reasonable time to adjust to policy changes.

Legal Provisions:

  • Doctrine of Promissory Estoppel (limited applicability)
  • Article 14 – Protection against arbitrariness
  • Fiscal Policy Powers of State
  • Principle of Legitimate Expectation
  • Public Interest Supremacy

Source: Supreme Court of India


DELAY IN REMISSION DECISIONS MAY INVITE CONTEMPT

Case Name: Mahesh Kumar Dhisalal Jangid v. State of Gujarat

The Supreme Court of India cautioned the Gujarat government against delays in deciding remission pleas of prisoners. It emphasized that once a convict becomes eligible, the decision must be taken without delay. Any prolonged inaction may amount to illegal detention, violating personal liberty and inviting contempt proceedings against responsible officials.

Legal Provisions:

  • Article 21 – Right to Life and Personal Liberty
  • Articles 72 & 161 – Remission Powers
  • Contempt of Courts Act, 1971
  • Prison Rules & Remission Policies
  • Judicial Review of Executive Action

Source: Supreme Court of India


“LAW MUST REACH THE SOLDIER”: CJI ON LEGAL AID

Overview: Address by CJI Justice Surya Kant at Leh


Chief Justice of India Justice Surya Kant stressed that access to justice must extend to soldiers serving in remote areas. He highlighted the need for robust legal aid systems for defence personnel and their families, ensuring that those protecting the nation are not deprived of timely legal remedies due to geographical or systemic barriers.

Legal Provisions:

  • Article 39A – Free Legal Aid
  • Legal Services Authorities Act, 1987
  • Access to Justice Principle
  • Welfare of Armed Forces Personnel
  • Constitutional Mandate of Equal Justice

Also Read: DAILY CURRENT AFFAIR 

 

 

Written By Vishakha Khatri

My name is Vishakha Khatri. I am an engineering graduate and a civil service aspirant with a passion for spreading knowledge about Indian polity. I believe that understanding our political system is crucial for every citizen, and I am committed to making this information accessible to everyone in my own easy way. Through my experiences in civil service preparation and my unique perspective as an engineering graduate, I hope to inspire and educate others on the importance of Indian polity.

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