Dr. Bahubali N. Shetti v. All India Institute of Medical Sciences and Anr.
Case brief
What is this about?
EWS reservation eligibility; Junior Resident stipend versus salary; substance over nomenclature; DoPT Office Memorandum 31.01.2019 'gross annual income from all sources' Rs. 8 lakh ceiling; Section 10(16) Income Tax Act 1961 scholarship exemption not imported into EWS framework; Form-16, TDS, pay slips as indicators of salaried nature; AIIMS Senior Resident (Ophthalmology) recruitment prospectus 05.06.2024; CAT O.A. No. 4242/2024; Tribunal jurisdiction to test EWS certificate despite interim stay on Tehsildar Belagavi cancellation order; termination and reallocation of post to next EWS candidate or UR conversion; Article 226 writ dismissed.
What did the court decide?
The true nature of a payment is determined by its substance, not its nomenclature: the Petitioner's Junior Resident remuneration — fixed monthly pay credited regularly, deduction of tax at source, pay slips, Form-16 reflecting the amount as 'gross salary', and the quid pro quo of regular clinical, patient-care and night duties — was compensatory income and not a scholarship granted solely to defray educational expenses; the Tribunal rightly held so.