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Citation
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Judgment date
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| February 2024 |
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Petitioner failed to prove Section 4(7) Income Tax Act discriminates against certain small‑turnover professionals; petition dismissed.
Constitutional law – Article 137 – Questions as to interpretation of the Constitution; Tax law – Income Tax Act s.4(7) – presumptive tax exclusion for certain professions; Equality and non‑discrimination – Article 21 – burden of proof and effect test; Constitutional interpretation – purpose and effect analysis; Remedies – declaration dismissed, costs borne by each party.
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23 February 2024 |
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Reinstatement of prosecutions discontinued pre-trial by the DPP does not breach Articles 120 or 28; s.121 MCA is constitutional.
Constitutional law – Director of Public Prosecutions – scope of powers to discontinue and institute prosecutions; Magistrates Courts Act s.121(a) – withdrawal before judgment not a bar to subsequent proceedings; Right to fair hearing – Article 28(9)–(10) (double jeopardy/pardon) applies only after trial and conviction/acquittal or pardon.
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21 February 2024 |
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The Constitutional Court dismissed the applicant's petition because identical constitutional issues were already settled by a prior decision.
Constitutional jurisdiction – Article 137 – limited to interpretation of the Constitution and grant of declarations and redress. Finality of constitutional determinations – once this Court has settled a constitutional question it should not be re‑litigated. Subordinate courts – determination that an arbitration/dispute‑resolution centre is not a subordinate court. Judicial status – challenge to status of organisation and its officers as judicial organs/officers.
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20 February 2024 |
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A petition challenging a club’s internal acts was dismissed for lacking any question of constitutional interpretation and for forum shopping.
Constitutional jurisdiction – Article 137 – limited to questions requiring interpretation of the Constitution; enforcement of rights falls under Article 50. Private associations – constitutions and rules may be challenged under Article 137 only when constitutional interpretation is involved. Civil procedure – forum shopping – a petition duplicative of matters pending in the High Court is improper. Service – failure to serve a respondent (Registrar of Titles) led to dismissal against that respondent.
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20 February 2024 |
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Petition challenging vesting under TRRAP Act dismissed as premature, mainly factual and for High Court, and an abuse of process.
Constitutional jurisdiction — Article 137(3) — distinction between constitutional interpretation and factual/evidential disputes — proprietary rights and vesting under TRRAP Act — res judicata and prior interpretation of Article 26 — abuse of process; remedies to be pursued in High Court where factual ownership and fraud are in issue.
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14 February 2024 |
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13 February 2024 |