Current Affairs

DAILY CURRENT AFFAIRS (10 MAY 2024)

by | May 10, 2024

LAW AND GOVERNANCE 

SUPREME COURT IMPOSES 30-DAY TIME LIMIT FOR APPEALING JUVENILE JUSTICE BOARD (JJB) PRELIMINARY ASSESSMENT ORDERS

The Supreme Court, noting the absence of a time limit for appealing Juvenile Justice Board (JJB) preliminary assessment orders, prescribed a 30-day window. This decision fills a legal gap under the Juvenile Justice Act. The ruling aligns with existing provisions for appeals and aims to ensure effective implementation of the Act.

CASE NAME- CHILD IN CONFLICT WITH LAW THROUGH HIS MOTHER VERSUS THE STATE OF KARNATAKA AND ANOTHER

  • JJB (Juvenile Justice Board):
    • The Juvenile Justice Board, established under the Juvenile Justice (Care and Protection of Children) Act, 2015, is tasked with adjudicating cases involving children accused of committing offences.
  • Legal Provisions:
    • Section 101(1) of the Juvenile Justice Act: Specifies a 30-day period for appealing orders made by the Committee or the Board to the children’s court.
    • Section 101(2) of the Juvenile Justice Act: Deals with appeals against JJB preliminary assessment orders but lacks a specified time frame.
  • Legal Analysis:
    • A recent Supreme Court judgment addressed the absence of a time limit for appealing JJB preliminary assessment orders.
    • By using Section 101(1) as a guideline, the Court introduced a 30-day time limit to ensure consistency and efficacy in the appeal process.
    • This interpretation aims to bridge a legal loophole, facilitate prompt judicial procedures, and safeguard the rights of children involved in juvenile justice matters.

Source- SCI

SUPREME COURT: THIRD-PARTY DELAY CONDONATION APPLICATIONS ILLEGAL

The Supreme Court deemed third-party applications for delay condonation impermissible, stating such actions could allow unauthorized interference. Criticizing a trial court’s decision to entertain a stranger’s application after a two-year delay, the Court overturned lower court rulings, emphasizing the importance of party involvement in legal proceedings.

CASE- VIJAY LAXMAN BHAWE SINCE DECEASED THROUGH HIS LEGAL HEIRS VERSUSP & S NIRMAN PVT. LTD. AND OTHERS

Legal Provision:

  • No provision allows third-party applications for delay condonation.
  • Judicial proceedings require involvement of parties to the suit.

Legal Analysis:

  • Supreme Court deems unauthorized third-party interference impermissible.
  • Criticizes trial court’s action of entertaining stranger’s application after a two-year delay.
  • Emphasizes the importance of party involvement in legal proceedings.
  • Overturns lower court rulings, affirming the principle of party participation in litigation.

Source- SCI

SUPREME COURT UPHOLDS TAXATION OF BANK EMPLOYEES’ LOANS

In the case of All India Bank Officers’ Confederation v. The Regional Manager, Central Bank of India & Ors., the Supreme Court upheld Rule 3(7)(i) of the Income Tax Rules, 1962, taxing interest-free/concessional loans to bank employees. Rejecting claims of excessive delegation and Article 14 violation, the Court affirmed taxation principles, ensuring uniformity and legality.

Case Name: All India Bank Officers’ Confederation v. The Regional Manager, Central Bank of India & Ors.

Related Legislation: Income Tax Act, 1961; Income Tax Rules, 1962

Key Legal Provisions:

  • Section 17(2)(viii) of the Income Tax Act outlines perquisites.
  • Rule 3(7)(i) of the Income Tax Rules addresses the taxation of interest-free/concessional loans to bank employees, based on SBI’s PLR.

Legal Analysis:

  • The Supreme Court validates Rule 3(7)(i), dismissing claims of excessive delegation and Article 14 violation.
  • It acknowledges pragmatic interpretation in tax law, supporting the benchmarking of SBI’s PLR.
  • Upholds principles of legality, certainty, and uniformity in taxation.

Source- Supreme Court of India

GOVERNMENT SCHEMES 

GOBARDHAN (Ministry of Drinking Water & Sanitation)

Objectives:

GOBARDHAN aims to effectively manage organic waste in villages, particularly cattle dung and agricultural residue, to promote cleanliness and generate wealth. It supports the conversion of organic waste into manure and energy, enhances rural livelihoods, and fosters environmental sanitation.

Benefits:

  • Manages solid waste, reducing vector-borne diseases and promoting public health.
  • Increases household income by saving on LPG expenditure and enhancing agricultural productivity.
  • Creates employment opportunities for SHGs and farmers’ groups.
  • Reduces greenhouse gas emissions and promotes environmental sustainability.
  • Helps save foreign exchange by decreasing the need for natural gas imports.

Criteria:

  • Individual Household Model: Identified by Gram Panchayats.
  • Cluster Model: In association with Cooperatives, SHGs, etc., with a minimum of 3 to 4 cattle per household.
  • Community Model: Identified by Gram Panchayats.
  • Commercial Model: Entrepreneurs, Cooperatives, etc., eligible to set up large biogas/CBG plants.
  • Priority to villages with a high cattle population.

GST EXEMPTION CERTIFICATE SCHEME (Ministry of Heavy Industries)

Objectives:

The scheme aims to provide GST concessions to Persons with Disabilities (PwDs) with a disability percentage of 40% or more. It facilitates the purchase of cars for orthopedically disabled individuals, promoting accessibility and mobility.

Benefits:

  • Provides a 10% GST concession on car purchases, with zero cess applicable.
  • Reduces the GST rate from 28% to 18% for certificate holders.
  • Certificate issued within a month of application receipt, valid for 6 months.
  • Applies to cars (automatic/manual) ≤4m length and ≤1200cc (petrol/LPG/CNG) or ≤1500cc (diesel).

Criteria:

  • Orthopedically disabled individuals with a permanent disability of 40% & above eligible.
  • Certificate valid for 3 months from issuance, vehicle purchase within this period required.
  • Applicable to cars meeting specified dimensions and engine capacity criteria.

Source- myScheme

Also Read- DAILY CURRENT AFFAIRS (9 MAY 2024)

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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