K.M.Mammen Vs PCIT (Madras High Court)
Madras High Court held that compounding charges payable by petitioner as per revised Guidelines dated 17.10.2024 is unsustainable since on the date of writ order i.e. 13.04.2022, the revised guidelines was not in force. Accordingly, writ petition deserved to be allowed.
Facts- The Petitioner, a senior citizen, has challenged the impugned communication dated 06.2025 passed by the 5th Respondent. The impugned order has been passed purportedly in compliance with the order of the Hon’ble Supreme Court dated 03.2025 in S.L.P. (Crl.) No. 6179 of 2019 and S.L.P. (C) No. 7047 of 2024. Notably, by the impugned communication the Petitioner has been asked to pay a sum of Rs.1,29,88,765/- as compounding charges.
Conclusion- In Medical Council of India vs. State of Kerala and Others, (2019) 13 SCC 185, the Hon’ble Supreme Court held that, no doubt it is open to legislature to change the law in general by changing the basis but it is not open to set aside an individual decision inter partes and thus affect their rights and liabilities alone. Such an act on the part of the legislature amounts to exercising judicial power cannot be defiance to judicial decision. Once judgment has attained finality and is binding, it cannot be overruled by legislative measure. Such an act is an open invitation to lawlessness and anarchy. It would be against the rule of law.
