Topic

Statutory Right

Statutory rights in Indian law refer to entitlements explicitly granted by legislation, such as bail, compensation, or pensions, that cannot be denied without legal justification.

8 articlesLatest September 2026
Section 55(2)(b) IT Act | Assessee May Elect FMV as on 01.04.2001 Even if Valuation Filed Post-Assessment: ITAT Mumbai
Case Law Analysis
|Income Tax Appellate Tribunal

Section 55(2)(b) IT Act | Assessee May Elect FMV as on 01.04.2001 Even if Valuation Filed Post-Assessment: ITAT Mumbai

The ITAT Mumbai has affirmed that taxpayers acquiring capital assets before April 1, 2001, have a statutory right to use the fair market value as of that date for indexation, regardless of whether the valuation report is submitted after the assessment is completed. This clarifies procedural flexibility for legacy asset holders and reinforces the intent of Section 55(2)(b) to prevent unfair taxation on pre-reform holdings.

CrPC Section 437(6) | Mandatory Bail After 60-Day Trial Delay from First Evidence Date: Allahabad HC
Case Law Analysis
|Allahabad High Court

CrPC Section 437(6) | Mandatory Bail After 60-Day Trial Delay from First Evidence Date: Allahabad HC

The Allahabad High Court ruled that an accused is statutorily entitled to bail if the trial remains unconcluded beyond 60 days from the first date fixed for taking evidence, reinforcing the right to liberty under CrPC Section 437(6). This holding mandates judicial compliance with statutory timelines, ensuring procedural fairness for undertrial prisoners.

Section 48 Land Acquisition Act | Unused Acquired Land Must Be Returned to Owners Post-Project Completion: MP HC Jabalpur
Case Law Analysis
|Madhya Pradesh High Court

Section 48 Land Acquisition Act | Unused Acquired Land Must Be Returned to Owners Post-Project Completion: MP HC Jabalpur

The Madhya Pradesh High Court ruled that landowners are entitled to the reversion of acquired land under Section 48 of the Land Acquisition Act, 1894, if the land remains unused after project completion. This decision reinforces landowners' statutory rights and imposes a duty on authorities to act within a stipulated timeframe, failing which the land must be returned.

Amended Rule 64 M.P. Civil Services Pension Rules | Provisional Pension Mandatory Despite Pending Departmental Proceedings : MPHC Jabalpur
Case Law Analysis
|Madhya Pradesh High Court

Amended Rule 64 M.P. Civil Services Pension Rules | Provisional Pension Mandatory Despite Pending Departmental Proceedings : MPHC Jabalpur

MP High Court rules that provisional pension under amended Rule 64 of the M.P. Civil Services Pension Rules, 1976, must be granted immediately, irrespective of ongoing departmental or judicial proceedings. The judgment reinforces a statutory right, preventing administrative delays in pension disbursal for retired government servants.

Regulation 91 Uttarakhand School Education Act | Overqualification Cannot Bar Compassionate Appointment : UHC
Case Law Analysis
|Uttarakhand High Court

Regulation 91 Uttarakhand School Education Act | Overqualification Cannot Bar Compassionate Appointment : UHC

The Uttarakhand High Court ruled that administrative discretion cannot override a statutory right to compassionate appointment under Regulation 91, even if the applicant is overqualified. The court directed reconsideration of the petitioner’s claim, emphasizing that willingness to accept any available post must prevail over institutional convenience.