SK Law House Legal Articles
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Articles tagged #ConstitutionalLaw
Inherent Constitutional Powers to End Protracted Disputes: Supreme Court Invokes Article 142 to Quash Decade-Old Criminal Proceedings Against NTK Chief Seeman
The Supreme Court of India has exercised its plenary jurisdiction under Article 142 of the Constitution to quash a 14-year-old criminal case against Naam Tamilar Katchi leader S. Seeman, ruling that perpetuating stale interpersonal disputes after mutual resolution serves no legitimate public purpose.
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Supreme Court 7-Judge Bench Upholds State Sales Tax Surcharge: S. Kodar (1974) Affirmed, Surcharge Is Not Tax on Tax or Tax on Income (2026 INSC 1192)
In a historic 7-Judge Constitution Bench verdict, the Supreme Court of India in Arjun Flour Mills v. State of Odisha (2026 INSC 1192) unanimously affirmed the landmark ratio of S. Kodar v. State of Kerala (1974). The Bench ruled that a State sales tax surcharge or additional sales tax calculated as a percentage of tax payable is an enhancement of the rate of tax under Entry 54 of List II, and not an unconstitutional tax on tax or tax on dealer income.
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Anti-Defection Law and MLA Resignations: Can Resignation Nullify Tenth Schedule Disqualification? Madras High Court Sets Strict Two-Month Mandate for Assembly Speaker
In a landmark constitutional ruling, the Madras High Court First Division Bench has held that an MLA's resignation does not wipe out pending Tenth Schedule disqualification proceedings, directing the Tamil Nadu Assembly Speaker to decide disqualification petitions within two months to uphold constitutional trust.
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Election Process Finality Explained: Madras High Court Rejects SMS Voting Confirmation Plea
Madras High Court reiterates that election procedures cannot be altered once the process begins. Learn the legal principle of election finality with case law analysis.
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