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Khare & Co, Mumbai (2026)

12/01/2026

*_Is Running Advocate’s Office from Residential Premises a Commercial Activity ?_*

_In the case of *V Sasidharan vs Peter and Karunakar AIR 1984 SC 1700* the Supreme Court held that an Advocate’s Office is not a ‘commercial establishment’, therefore no registration is required under the Shops and Establishments Act._

_The Madhya Pradesh High Court in the Judgment of *Shiv Narayan and another vs M.P. Electricity Board and Others reported in AIR 1999 MP 246* struck down a provision which classified Advocate under “Commercial” category for payment of electricity bill at commercial rate. The Court found this classification arbitrary, and violative of Article 14 of the Constitution._

_In an appeal before the Supreme Court, the Judgment of M.P. High Court was upheld by the larger bench of the Supreme Court *( Civil Appeal No. 1065 of 2000- 27.10.2005)* upholding that the domestic rate of electricity shall be applicable to the Lawyer’s office._

_Most recently the Calcutta High Court in the case of *Arup Sarkar v. CESC Ltd. & Ors. (W.P. 18367 of 2019 dated 11.02.2020)* clearly held that an Advocate’s Profession is not at all commercial activity. If a lawyer is running his chamber-officer in his home that will not make it a commercial use of property._

_In *B N Magon v South Delhi Municipal Corporation* the Delhi HC held that merely because an Advocate is running office from his home, does not make it a business building. The court referred to the Master Plan of Delhi 2021, *in which residential premises can be used for professional activities by doctors, lawyers, CA, architects etc.*_

_The Bombay High Court in the case of *Rajendra G Shah vs Maharashtra State Electricity Distribution Company Ltd reported in 2011 SCC OnLine Bom 1038* held that the residential premises used by the professionals like lawyer, doctor etc for thier office purpose shall be charged as domestic usage for electricity tariff purposes, irrespective of the fact that professional activity is being carried out in said residential premises. But, if the said premise is used with another independent advocate and exclusively for the purpose of office, then it shall be treated to be a commercial activity and will be charged accordingly._

*Independent Office*

_Similarly the Rajasthan HC in the case of *JVVN Ltd and Others vs Smt Parinitoo Jain and another AIR 2009 Raj. 110* held that charging additional tariff on commercial basis from a Lawyer, who is running his office from home, is illegal. But it was also clarified that if the Lawyer is running office in an independent commercial space, then such accommodation cannot be exempted from commercial rates._

_The Punjab and Haryana High Court in the case of *District Bar Association Panchkula v State of Haryana AIR 2015 P& H 13,* struck down the regulations of Haryana Urban Development Authority, prescribing fee for using home/residential premise as Advocate office. The Court observed that if an author writes a book and that becomes his source of earning, then can it be termed as commercial use? The Court held that Profession of a Lawyer is also based on the study of papers, books, for which he maintains a library. Being a noble profession it cannot be a commercial activity._

_Subject to reasonable Restriction by Local Laws_

_In *Delhi Pradesh Citizen Council v Union of India (2006) 6 SCC 305,* the Supreme Court while dealing with Delhi local laws held that the professional activities by CA, Architect, Lawyers and Doctors cannot be carried on in excess of 50% ceiling of total residential area. Further such activity cannot be carried on by a person who is not resident of that residential premises._

*_Conclusion_*

_From the above mentioned Judgments and relevant provisions of Bar Council of India Rules, it can be safely concluded that if an Advocate runs his chamber/office from his home, it cannot be termed as commercial activity. But this proposition is not absolute and subject to restriction by local law. Like the municipal authority can impose conditions of ratio of use of residential premises for home and office, also that the office can be run only by the person who is living in the home._

*_Further only Advocate, Doctor, C.A. & Architect can use Residential Apartment for office and no other profession is permitted._*

05/09/2025

oon or Disguise — New Methodology Judicial Impact Assessment

Boon or disguise New Methodology : Judicial Impact Assessment

Introduction

It is said that well begun is half done. The Ministry of Law and Justice has formed a task force on judicial impact assessment that will bring a major change in judicial administration. Even the Central Govern-ment and Supreme Court are examining various nitty-gritties of this new but dynamic concept.

Meaning

Judicial impact assessment is a methodology to know how much workload a legislation will create in Courts. Making laws is a function of Parliament. Each year hundreds of legislations are enacted by Parliament and State assemblies. Each legislation increases the burden on the Courts.

Functioning

If we were to operate the Court system as it is now with the current number of 14,000 Judges, it will take another 300 years for the 26 million case backlog to be cleared. This means that the waiting period for people to get justice from Courts will get longer. The JIA report suggests methods to tackle such problems in the judiciary. These offices — set up at the National, State and District levels — will gather statistics on a variety of things. These will process and analyse data to help reorganise weak points in judicial administration. These offices will be key institution to develop linkages between judiciary and the Legislature and streamline budgetting of Courts.

Burden on Courts

Litigation is increasing due to three processes. First is the legislative activity. Second, by judicial interpretation of laws, for example, the Supreme Court expanded the concept of freedom and liberty under Article 21(right to life) of the Constitution by giving it a broader interpretation. More and more rights were read into it, such as the right to free legal aid, right to speedy trial and right to privacy, among others. When you create more rights that also increases litigation. Third is by economic activity.

Economic development means more investment employment and technology transfer. All these are regulated by contract law. With greater economic boom comes greater number of contracts and if one side doesn’t perform its obligation, the parties go to Courts. In every model of capitalist development, contract is a key legal tool for development processes.

Judicial specialisation

This is the next level of analysis. Additional cost depends on the number of judicial hours and time taken for pleading in Court, that includes issuing notices, filling affidavits, adjournments and passing interim orders. The time taken and cost of each stage of civil and criminal litigation is added to calculate the cost in terms of administration of justice.

Conclusion

Judicial impact assessment also suggests better planning in setting up of Courts. Today, a Judge sits one day in a family Court and the next day in a criminal Court. There is a degree specialization besides attitudinal changes and values that govern the process of the Court. Time has come for judicial reforms in this sense. We must be supported by judicial training and better infrastructure in Courts. How many more Courts and Judges we need. One fourth of judicial posts are always vacant and state governments take a long time to process appointments. This is where we need judicial planning. I would say, the judiciary must also go to the campuses and hire talented people who are drawn to the corporate world.

11/07/2025

“Secularism merely means that no religion has the monopoly of religious wisdom

Supreme Court - Daily Orders
Mrinalini Padhi vs Union Of India on 5 July, 2018
Bench: Adarsh Kumar Goel, S. Abdul Nazeer
This observation is being made in view of the settled law reiterated in recent judgment in Adi Saiva Sivachariyargal Nala Sangam and ors. vs. Government of Tamil Nadu and anr. 2016 (2) SCC 725 as follows:

“Religion incorporates the particular belief(s) that a group of people subscribe to. Hinduism, as a religion, incorporates all forms of belief without mandating the selection of elimination of any one single belief. It is a religion that has no single founder; no single scripture and no single set of teachings. It has been described as Sanatan Dharma, namely, eternal faith, as it is the collective wisdom and inspiration of the centuries that Hinduism seeks to preach and propagate. It is keeping in mind the above precepts that we will proceed further.” (Emphasis added)
8. Justice P.B. Gajendragadkar, Former Chief Justice of India, has mentioned in his Book “To the Best of My Memory” as follows:

“Secularism merely means that no religion has the monopoly of religious wisdom. Our secularism is based on the principles laid down by the Bhagavad Gita:
यय S पयनयदय वततभकतत यजनतय शशरदयतननवततत | तय S नप मतमय व ककनतय य यजनतयनवनधपपवरकमश || २३ || yepyanyadevataa bhaktaa yajante shraddhaya’anvitaah te’pi maameva kaunteya yajantyavidhipoorvakam//9.23// which means that even the devotees of other gods who worship with full of faith, they also worship Me, O son of Kunti, though contrary to the ancient rule”.

18/09/2024

DEBATABLE QUESTIONS ON ARTICLE 142 OF INDIAN CONSTITUTION ?

What is the provision in the Constitution to enforce the judgments and orders of

the Supreme Court?

Article 142 lays down that Parliament may, by law, lay down the manner in which the

orders of the Supreme Court will be enforced. It also provides that till such time as the

Parliament makes such law, the President may by order so provide.

Since 1950 no law has been made by Parliament providing for the manner in which the

orders of the Supreme Court will be executed and enforced. The President has made

Constitution Order No. 47 which is laconic and unspecific. It refers to the manner of

executing the orders and decrees of courts below and the same procedure is made

applicable mutates mutandis. But what about the orders passed in exercise of its writ

jurisdiction, or original, advisory and disciplinary jurisdicti

How effective is that remedy?

Remedies under Article 142 are not at all efficacious. Taking example of orders passed

in exercise of writ jurisdiction or appeals from exercise of writ jurisdiction of the High Courts,

there is no effective remedy. Parliament has not passed by order, and Presidential Order is

very laconic and unspecific about jurisdictions other than appellate.

So how the judgments and orders of the Supreme Court enforced?

So litigant is left with the only choice but to move the Supreme Court for punishment of

contempt of its order. These proceedings are penal in character and are not efficacious.

They lead to bureaucratic obduracy.

18/09/2024

VAT changes after 16th September, 2016 – Void

The Moot Question about the competency
of the State Legislatures to amend their VAT
Act even after the GST regime, came to be
considered by the Supreme Court in a recent
judgment dated 20th October, 2023 in the case
of The State of Telangana & Ors vs. M/s. Tirumala
Constructions & Ors. (Civil Appeal No.1628 of 2023
and several others).
2. The matters arose out of actions by State
of Telangana, State of Gujarat and State of
Maharashtra amending their respective VAT
Act after the 101st Constitution Amendment Act,
2016 was brought into force with effect from
16.09.2016.
3

As far as list II – State list is concerned,
entry 52 and 55 relating to Entry Tax
and taxes on advertisements other
than in newspapers respectively were
omitted, while entry 54 which earlier
related to taxes on sale or purchase of
goods, was substituted so as to limit it
to petroleum products only. Thus from
16th September 2016 the States, ceased
to possess its earlier exclusive powers in
regard to levy of taxes on sale or purchase
of goods other than petroleum products.
Entry 62 which related to luxury tax was
substituted so as to provide for taxes on
entertainment and amusements to the
extent levied and collected by Panchayat
or Municipality or a Regional Council or
a District Council. In other words the State
Government did not have anymore, power
to levy tax, on luxuries

All readers therefore are advised to be
vigilant in so far as their proceedings under the
respective VAT Act and challenge the adverse
orders on the basis of the above discussed
judgment of the Supreme Court if applicable

Thanks & regards,
Adv Gajanan Khare
(Past Associate Editor of the Sales Tax Review Magazine)
022-23850642/3027 | [email protected]
Flat no -18, 4th floor, 135 Maharaja Building, JSS Road, Girgaon, Mumbai 400004.

18/09/2024

We are not final because we are infallible, but we are infallible only because we are final

Remarking on the Supreme Court

in his separate concurring opinion in Brown v. Allen, Justice Robert Jackson famously quipped,
“We are not final because we are infallible, but we are infallible only because we are final.” As the Court itself makes clear, however, its published opinions are not immediately “final” at all. Just the opposite is true. The Court’s opinion in Brown itself was not final on the day it was announced, notwithstanding all the visible trappings and signature headings of the Court. It takes not just days or months but several years after the Court’s initial announcement and publication of its ruling before the Court releases what it is willing to describe as its “final” and “official” opinion.

29/08/2024

अपरिचित ना भा खरे

नारायण भास्कर खरे यांचा जन्म १८८५ सलातला. ते जन्मले पनवेलला ते एम डी झाले लाहोरच्या मेडिकल कॉलेज मधून. भारतातील पहिले एम डी झालेले डॉक्टर होते ते. त्यांनी डॉक्टरकी मधेच सोडली आणि ते पंजाबमधल्या नाभा या छोट्या संस्थानाचे दिवाण बनले. मग संस्थान सोडून त्यांनी काँग्रेसमध्ये प्रवेश केला आणि ते त्याकाळच्या सीपी अँड बेरार या प्रांताचे मुख्यमंत्री झाले. ते साल होते १९३५.
त्यानंतर गांधींनी साऱ्या काँग्रेसी मंत्रिमंडळांना राजीनामे द्यायला सांगितले. या मुद्यावरून खरे आणि गांधी यांच्यात मतभेद झाले आणि काँग्रेसने खरे यांची पक्षातून हकालपट्टी केली. या अत्यंत बुद्धिमान डॉक्टरला त्यानंतर व्हॉइसरॉयच्या सल्लागार मंडळावर घेण्यात आले.
स्वातंत्र्य मिलाळाल्यानंतर त्यांनी १९५२ साली पहिल्या लोकसभेसाठी ग्वाल्हेर मधून हिंदू महासभेतर्फे निवडणूक लढवली व ते निवडून आले.
काश्मिर आणि तिबेटवरील चीनचा कबजा यावर लोकसभेत चर्चा सुरु झाली. विरोधी पक्ष अल्पमतात होते कोणीही फारसे अनुभवीही नव्हते. मला हरिभाऊ कामत यांचे नाव आजही आठवतंय. तेही उत्तम वक्ते होते. त्यांनीही लोकसभा गाजवली. पण डॉ खरे हे रसायनच वेगळे होते.
आम्ही जो भूगोल शिकलो त्यात अफगाणिस्तान नेपाळ आणि तिबेट हे प्रदेश महत्वाचे कारण हि बफर राष्ट्रे त्यांच्यावर शत्रूने हल्ला केला तर आपण मदतीला जाऊ पण लढाई झाली तर या बफर राष्ट्रात होईल हे धोरण ब्रिटिशांचं होत. नेहरूंनी काश्मीरचा भाग तर तोडलाच आणि तिबेटही चीनला देऊन टाकला. भारताचं रक्षण करणारा हिमालय चीनच्या ताब्यात गेला. त्याच दुःख सत्ताधारी पक्षाला नाही याची खंत कामत आणि डॉ खरे यांना वाटली आणि मग डॉ खरे यांचं लोकसभेतील भाषण गाजले.
त्यांचे संपूर्ण भाषण येथे देणे शक्य नाही. पण डॉ खरे यांनी पंचतंत्रातली एक गोष्ट लोकसभेत सांगताना एक सुभाषित उद्ध्रुत केले.
"यास्मिन कुले त्वमुत्तमः गज न तत्र हन्यते"
अरण्यात एक सिन्व्हीण विते तिला दोन छावे होतात पलीकडे एक कोल्ही विते तिला एक बछडा होतो पण कोल्ही मरण पावते. मग तिचे पिलू सीव्हीण वाढवते
एकदा तिन्ही पिले खेळत असताना एक हत्ती येतो आणि हल्ला करण्याचा पवित्र घेतो. सिंहाचे दोन्ही छावे प्रतिकाराचा पवित्र घेतात पण कोल्ह्याचे पिलू मात्र शेपूट घालून पळून जाते. छावे जेव्हा सिंहिणीला हा प्रसंग सांगतात आणि त्या पिलाची टिंगल करतात तेव्हा सिंहिणीने दिलेले उत्तर वरील श्लोकात आहे.
त्या पिलाचा जन्म अशा कुळात झाला आहे कि त्याच्या पूर्वजांनी कधीही हत्ती मारला नाही. तो कोल्हा आहे तो घाबरणारच.
नेहरूंना उद्देशून हा श्लोक उद्ध्रुत केल्यावर लोकसभेत काय गोंधळ झाला असेल याची आपण फक्त कल्पना करू शकतो.
डॉ खरे नंतर नागपूरलाच राहिले आणि त्यांचा मृत्यू १९७० साली झाला.
रमेश जोशी
९८२२०७५७८५

05/04/2023

The major differences between Article 19(1)(g) and Article 301 are:
Article 19 (1) (g) is a Fundamental Right, and enforceable directly by the Supreme Court under Article 32[15], while Article 301 is a Constitutional Right;
The proclamation of emergency suspends Article 19 (1) (g) but Article 301 remains unaffected whereby the courts may take recourse to Article 301 to judge the validity of a restriction on commerce;
Freedom of trade and commerce under Article 301 is a wider concept than that of an individual’s freedom to trade guaranteed by Article 19 (1) (g) as Article 19 (1) (g) as is confined to a citizen, as distinct from an alien or even corporation; Article 301 is quite general and it can be invoked by a non-citizen, corporation and even by a state on complaints of discrimination or preference which are outlawed by Article 303;

20/10/2021

IS THIS A CORRECT JUDEMENT ?
State cannot impose VAT on Extra neutral alcohol (ENA) not fit for human consumption IN GST ERA ??????

Case Name : Jain Distillery Private Limite Vs State Of U.P. (Allahabad High Court)
Appeal Number : Writ Tax No. 378 of 2021
Date of Judgement/Order : 28/09/2021

Thus, both the Parliament and the State legislatures, sacrificed their pre-existing, respective legislative competence to – enact laws to impose duties of excise and to tax sales of alcoholic liquors not-for human consumption, at the high altar of the 101st Constitution Amendment, enacted to consecrate the GST laws. The express intent of that Constitutional change appears to be one – to tax all alcohols except “alcoholic liquor for human consumption”, under the GST regime, only. Thus, alcoholic liquor not for human consumption or industrial alcohol or non-potable alcohol, is subject to GST laws, only. That Constitutional intent was unequivocally recognized by the State legislature. It resonates in perfect harmony, through the instrument of incorporation of Section 174(1)(i) to the UPGST Act 2017

13/12/2020

The major differences between Article 19(1)(g) and Article 301 are:

Article 19 (1) (g) is a Fundamental Right, and enforceable directly by the Supreme Court under Article 32[15], while Article 301 is a Constitutional Right;
The proclamation of emergency suspends Article 19 (1) (g) but Article 301 remains unaffected whereby the courts may take recourse to Article 301 to judge the validity of a restriction on commerce;
Freedom of trade and commerce under Article 301 is a wider concept than that of an individual’s freedom to trade guaranteed by Article 19 (1) (g) as Article 19 (1) (g) as is confined to a citizen, as distinct from an alien or even corporation; Article 301 is quite general and it can be invoked by a non-citizen, corporation and even by a state on complaints of discrimination or preference which are outlawed by Article 303;

13/12/2020

Supreme court: Inter-relation between Promissory Estoppel, Legitimate Expectations and article 14 of Constitution of India Unjust enrichment" has been defined by the court USEFUL NOT GIVING REFUND UNDER ANY TAX LAWS

IN THE SUPREME COURT OF INDIA

Civil Appeal Nos. 3860-3862 of 2020
Decided On: 01.12.2020

The State of Jharkhand Vs. Brahmputra Metallics Ltd. and Ors

152. "Unjust enrichment" has been defined by the court as the unjust retention of a benefit to the loss of another, or the retention of money or property of another against the fundamental principles of justice or equity and good conscience. A person is enriched if he has received a benefit, and he is unjustly enriched if retention of the benefit would be unjust. Unjust enrichment of a person occurs when he has and retains money or benefits which in justice and equity belong to another.

23/05/2020

Is the judge a necessary party to a petition seeking the quashing of the order of a lower court is filed under Article 227?

The primary answer of the Court to this question, basis the Supreme Court’s decision in Jogendrasinhji, was in the negative. The Court was firmly of the opinion that the court / authority that passed the order in question is not a necessary party to the litigation. On the contrary, repeatedly impleading of judges and tribunal members will impair both the functioning of such courts and authorities, and the independence of the judiciary. Instead, keeping in mind that in terms of the Constitution, lower courts are courts of record, even if their orders are to be quashed, there is no need for those that pass the order to be represented in court. Instead, the records and proceedings of the order in question can easily be called for by the High Court, and the lower court need not be present to defend the same

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