Merchant Navy Officers And Ladies Association (MNOLA) Vs Union of India & Ors. (Supreme Court of India)
Summary: The Supreme Court considered a writ petition filed by Merchant Navy Officers and Ladies Association (MNOLA) seeking quashing of CBDT Circular No.11 of 2020 dated 08.05.2020 and a consequential direction to frame a Compassionate Tax Policy granting at least sixty days’ exemption to Indian seafarers who stayed in India for more than 182 days in a financial year during the COVID-19 pandemic. The Court noted that the issue had already been raised by the petitioner through representations placed on record as Annexures P-2 and P-3.
Without expressing any opinion on the merits of the claim, the Supreme Court disposed of the writ petition with a direction to the respondents to consider the petitioner’s representations sympathetically, particularly in light of Gaurav Baid vs. Union of India, (2021) SCC OnLine SC 3192; Arjun Panditrao Khotkar vs. Kailash Kushanrao Gorantyal, (2020) 7 SCC 1; Gujarat Assembly Election Case, (2002) 8 SCC 237; Union of India vs. Azadi Bachao Andolan, (2004) 10 SCC 1; and Shri Bhagwati Steel Rolling Mills vs. Commissioner of Central Excise, (2016) 3 SCC 643. The Court stated that it would be appreciated if an appropriate decision was taken within four weeks. The writ petition and all pending applications were accordingly disposed of. :contentReference[oaicite:1]{index=1}
