Supreme Court clarifies tax benefits can be withdrawn, warns Gujarat on remission delays, and calls for stronger legal aid access for soldiers.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