V/S Union of India

In Escort Vs UNION OF INDIA, the Escort and others filed at a writ petion against retrospective amendments in Income Tax on explanation to section 32 (Depreciation allowance) of IT Act. The Union of India defended the case against the Escort and others, who filed the WP.

Hope I clarified.

Sir you mean to say when we file a writ petition to the High Court or SLP to the Apex Court.... then the other party automatically be the UNION OF INDIA......??

or cases on which UNION OF INDIA is one of the party are from High Court of Apex Court only and thats too by Writ eitition and SLP???

Hi Pradeep, I quoted Escort Vs UNION OF INDIA as an example. Please refer Section 79 (Part IV) of CPC, 1908. This section is reproduced for your ready reference:

PART IV-SUITS IN PARTICULAR CASES

Suits by or against the Government or public officers in their official capacity.

Section 79: Suits by or against Government. In a suit by or against the Government, the authority to be named as plaintiff or defendant, as the case may be, shall be?

(a) in the case of a suit by or against the Central Government, the Union of India, and

(b) in the case of a suit by or against a State Government, the State.

..........

Thanku Very Much sir.....