Created by Fuzzy Cloud

Bombay High Court

NIMESIA FALEIROversusTHE STATE OF GOA THR. THE CHIEF SECRETARY AND 2 ORS.

Disposal
Disposed of

Holding

The Goa Municipalities (Amendment) Ordinance, 2026 is constitutionally valid and must be applied to the pending municipal elections, and the court must enforce a compressed timetable to complete the elections in compliance with Article 243U.

Summary

The Bombay High Court examined five writ petitions challenging the Goa Municipalities (Amendment) Ordinance, 2026, which altered the statutory framework for municipal elections just as the terms of eleven municipal councils expired. Petitioners argued that the ordinance violated Articles 14, 213 and 243U of the Constitution by postponing elections beyond the constitutional deadline and constituted a colourable exercise of power. The State defended the ordinance as a valid exercise of legislative competence and contended that the court could not set aside a valid law. The Court held that the ordinance is constitutionally valid and must govern the pending elections, but the breach of Article 243U requires a strict, compressed timetable to complete the electoral process. Accordingly, the petitions were dismissed and detailed deadlines were imposed for delimitation, reservation, and the conduct of elections, ensuring compliance with the constitutional mandate for timely municipal elections.

Issues considered

  • Whether the Goa Municipalities (Amendment) Ordinance, 2026 is unconstitutional under Articles 14, 213 and 243U of the Constitution.
  • Whether Article 243ZG bars judicial review of the delimitation provisions amended by the ordinance.
  • Whether the ordinance can be excluded from application to the present municipal elections despite being valid.
  • Whether the State Election Commission’s decision to nullify the pre‑ordinance delimitation exercise is valid.
  • What remedial timetable, if any, should be imposed to ensure elections are held within the period required by Article 243U.

Legislation cited

Subjects

  • municipal elections
  • Article 243U
  • delimitation
  • reservation
  • Ordinance validity
  • State Election Commission
  • timely elections
  • OBC reservation
  • constitutional challenge
  • Article 213

Judgment

2026:BHC-GOA:1715-DB WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    Suzana

                       IN THE HIGH COURT OF BOMBAY AT GOA

                             WRIT PETITION NO. 300 OF 2026


             Nimesia Faleiro, aged, 44 years,
             H.No. 40, N. D. Naik Road,
             Chandrawado, Fatorda, South Goa                             … Petitioner

                    Versus

             1. The State of Goa, Through the
                Chief Secretary, Porvorim, Goa
                Email: [email protected]

             2.The     Goa  State    Election
               Commission, Opp. Joggers Park,
               Next to BSNL Tower, Altinho,
               Panjim, Goa
               Email: [email protected]

             3.The Director of Municipal
               Administration, Department of
               Urban Development, Dempo
               Tower, 1st Floor, Patto, Panaji,
               Goa.
               Email: [email protected]

             4.Goa State Commission            For
               Backward Classes, Office at
               Altinho, Panaji, Goa.                                    … Respondents

             Mr. Siddharth Nunes, Advocate for the Petitioner.

             Mr. Devidas J. Pangam, Advocate General with Ms Maria
             Simone Judith Correia, Additional Government Advocate for
             Respondents No.1 and 3.

             Mr. Somnath B. Karpe, Advocate with Mr. Anand Shirodkar,
             Advocate for Respondent No.2.
                                             Page 1 of 232
                                            25th August 2026
          WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


Mr. Hanumant D. Naik, Advocate with Ms. Divya Naik and Ms.
Dipti Kambli, Advocates for Respondent No.4.


                                 WITH
                WRIT PETITION NO. 1069 OF 2026
Vaishali Sanjay Barde, aged about
38 years, wife of Shri Sanjay Barde,
R/o H.No.59/11, Near Sateri
Temple, Khorlim, Mapusa, Bardez-
Goa, 403507.                                   … Petitioner

       Versus

1. State of Goa, Through the Chief
   Secretary, Secretariat, Porvorim,
   Goa.

2.The    Goa   State     Election
  Commission, Through the State
  Election Commissioner, Altinho,
  Panaji-Goa.

3.The Directorate of Municipal
  Administration, Through its
  Director, Patto, Panaji-Goa.

4. The Mapusa Municipal Council,
  Thr. its Chief Officer, Mapusa,
  North-Goa.

5.Goa State Commission            For
  Backward Classes, Altinho,
  Panaji Goa.                                                … Respondents

Mr. Abhijit Gosavi, Advocate with Ms. Krupa Naik and Mr.
Gaurang Kerkar, Advocates for the Petitioner.

Mr. Devidas J. Pangam, Advocate General with Mr. Deep D.
Shirodkar, Additional Government Advocate for Respondents
No.1 and 3.


                                 Page 2 of 232
                               25th August 2026
          WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


Mr. Somnath B. Karpe, Advocate with Ms. Siddhi Parodkar,
Advocate for Respondent No.2.

Mr. Hanumant D. Naik, Advocate with Ms. Divya Naik and Ms.
Dipti Kambli, Advocates for Respondent No.5.


                            WITH
                WRIT PETITION NO. 1073 OF 2026

Shitesh More, Aged 30 years,
Resident of 1/146/ILL, St. Jerome
Wado, Xelpem, Duler, Mapusa,
Goa.                                                             … Petitioner

       Versus

1. State of Goa, Through the Chief
   Secretary, Secretariat, Porvorim,
   Goa.

2.Director,    Directorate     of
  Municipal       Administration,
  Panaji, Goa-403001.

3.Commissioner, State Election
  Commissioner, Altinho, Panaji-
  Goa.

4.Goa State Commission            For
  Backward Classes, Altinho,
  Panaji Goa.                                                … Respondents

Mr. Chaitanya Padgaonkar, Advocate with Ms. Anushri Naik
Dessai and Mr. Shlok Rai, Advocates for the Petitioner.

Mr. Devidas J. Pangam, Advocate General with Ms. Maria
Simone Judith Correia, Additional Government Advocate for
Respondents No.1 and 2.



                                 Page 3 of 232
                               25th August 2026
          WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


Mr. Somnath B. Karpe, Advocate with Ms. Samiksha
Vaigankar, Advocate for Respondent No.3.

Mr. Hanumant D. Naik, Advocate with Ms. Divya Naik and Ms.
Dipti Kambli, Advocates for Respondent No.4.


                      WITH
  MISCELLANEOUS CIVIL APPLICATION NO. 494 OF 2026
                       IN
          WRIT PETITION NO. 1073 OF 2026

1. Damodar Ramnath Naik, son of
   Ramnath B. Naik, aged 56 years,
   married, businessman, Resident
   of Flat No.311, 3rd Floor,
   Ashirwad    Bldg,   Mestabhat,
   Margao, South Goa, Goa 403601.

2.Dhananjay Raghuvir Mayekar,
  son of Raghuvir Dhananjay
  Mayekar, aged 59 years, married,
  businessman,     Resident     of
  H.No.134, Malbhat, Behind Sai
  Baba Temple, Margao, South
  Goa, Goa 403601.                                             … Applicants.

                           IN
      Versus

1. Shitesh More, aged 30 years,
  Resident of 1/146/ILL, St.
  Jerome Wado, Xelpem, Duler,
  Mapusa, Goa.                                                 … Petitioner.

      Versus

1. State of Goa, Through the Chief
   Secretary, Having office at the
   Secretariat, Porvorim, Goa -
   403521.

                                 Page 4 of 232
                                25th August 2026
          WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


2.Director,    Directorate     of
  Municipal       Administration,
  Panaji, Goa-403001.

3.Commissioner, State Election
  Commissioner, Altinho, Panaji-
  Goa.                                                       … Respondents

Mr. Shivan Desai, Advocate with Ms. Riya Amonkar, Advocate
for the Applicants.

                           WITH
                WRIT PETITION NO. 1071 OF 2026

Trajano D’Mello, son of Mr. Agricio
D’Mello, married, aged 77 years,
Indian     National,      National
Spokesperson Trinmool Congress,
R/o: Peddem, Mapusa, Goa.                                        … Petitioner

       Versus

1. State of Goa, Through the Chief
   Secretary, Secretariat, Porvorim,
   Goa.

2.Director,    Directorate     of
  Municipal       Administration,
  Panaji, Goa-403001.

3.Goa State Election Commission,
  Altinho, Panaji-Goa.

4.Goa State Commission            For
  Backward Classes, Altinho,
  Panaji Goa.                                                … Respondents


Mr. Abhijit Gosavi, Advocate with Ms. Krupa Naik, and Mr.
Gaurang Kerkar, Advocates for the Petitioner.

                                 Page 5 of 232
                               25th August 2026
          WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


Mr. Devidas J. Pangam, Advocate General with Mr. Neehal
Vernekar, Additional Government Advocate for Respondents
No.1 and 2.

Mr. Somnath B. Karpe, Advocate with Mr. Anand Shirodkar and
Ms. Sonali Gaonkar, Advocates for Respondent No.3.

Mr. Hanumant D. Naik, Advocate with Ms. Divya Naik and Ms.
Dipti Kambli, Advocates for Respondent No.4.


                            WITH
                WRIT PETITION NO. 1072 OF 2026

Vallabh P. Prabhudessai, aged 53
years, Resident of House no.326-2,
Near Police Station, Cusmon,
Biptimon, Quepem, South Goa –
403705.                                                          … Petitioner

       Versus

1. State of Goa, Through the Chief
   Secretary, Secretariat, Porvorim,
   Goa.

2.Director,    Directorate     of
  Municipal       Administration,
  Panaji, Goa-403001.

3.The Commissioner, State Election
  Commissioner, Altinho, Panaji-
  Goa.

4.Goa State Commission            For
  Backward Classes, Office at
  Altinho, Panaji Goa.                                       … Respondents


Mr. Gaurish Agni, Advocate with Mr. Yash Naik, Mr. Kishan
Kavlekar, Mr. Madhav Cuncoliencar, Ms. Ruchika Mishra, Ms.
L. Correia and Ms. Priyadarshani B., Advocates for the Petitioner.
                                 Page 6 of 232
                               25th August 2026
          WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026




Mr. Devidas J. Pangam, Advocate General with Mr. Shubham
Priolkar, Additional Government Advocate for Respondents No.1
and 2.

Mr. Somnath B. Karpe, Advocate with Mr. Anand Shirodkar and
Ms. Riddhi Shirodkar, Advocates for Respondent No.3.

Mr. Hanumant D. Naik, Advocate with Ms. Divya Naik and Ms.
Dipti Kambli, Advocates for Respondent No.4.


                   CORAM :                VALMIKI MENEZES &
                                          HITEN S. VENEGAVKAR, JJ.
                   Reserved on           : 5th AUGUST 2026.
                   Pronounced on : 25th AUGUST 2026.


JUDGMENT: (Per HITEN S. VENEGAVKAR, J.)

1. Registry to waive office objections and register the matters.

2. These Writ Petitions raise an important question concerning the
  constitutional obligation to ensure timely elections to Municipal
  Councils and the manner in which that obligation is to be fulfilled
  when, before the elections could be held, the statutory framework
  governing the composition, delimitation and reservation of wards
  itself came to be altered by the State Legislature. The controversy has
  arisen in relation to the general elections to eleven Municipal Councils
  in the State of Goa, which were constituted pursuant to elections held
  during March and April 2021 and whose respective terms came to an
  end during March, April and May 2026. Article 243U of the
  Constitution required the elections for constituting the succeeding
  Municipal Councils to be completed before expiry of their respective
  duration. The elections, however, could not be held within that period
                                 Page 7 of 232
                               25th August 2026
          WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


  and, therefore upon expiry of term the State Government had
  appointed Administrators to administer the functioning of these
  Municipal Councils.


3. Before the elections to these Municipal Councils could be held, the
  Governor of Goa promulgated the Goa Municipalities (Amendment)
  Ordinance, 2026 (Ordinance No. 4 of 2026) on 22 April 2026, which
  was published in the Official Gazette on 23 April 2026. The Ordinance
  brought about amendments to the Goa Municipalities Act, 1968 and,
  amongst other changes it also altered the statutory regime governing
  the composition of Municipal Councils and the exercise of delimitation
  and reservation of wards. The intervention of the Ordinance at this
  stage assumes significance because, by then, the State Election
  Commission had already initiated several preparatory steps towards
  holding the ensuing municipal elections under the law as it stood prior
  to the amendment.


4. The Petitioners have approached this Court essentially on the premise
  that the constitutional command contained in Article 243U could not
  have been permitted to remain unfulfilled by introducing a new
  statutory exercise at a stage when the elections had already become
  due or were shortly to become due. In some of the petitions, the
  constitutional validity of the Ordinance itself has been questioned on
  the touchstone of Articles 14, 213 and 243U of the Constitution of
  India. An alternative case has also been advanced that, even if the
  Ordinance is otherwise constitutionally valid, it ought not to be
  applied to the elections which, according to the Petitioners, were
  required to have been completed under the pre-existing statutory

                                 Page 8 of 232
                               25th August 2026
          WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


  regime. The consequential relief sought is that the elections be
  conducted within a time-bound period based on the delimitation and
  electoral exercise which had already been undertaken before the
  Ordinance came into force.


5. One of the Petitions subsequently carried the challenge further when,
  during the pendency of these proceedings, the State Election
  Commission, on 21 May 2026, declared the earlier process of
  delimitation of municipal wards initiated in March 2026 as null and
  void. The Petitioner therein has questioned that decision as well and
  contends that an exercise which had already substantially progressed
  towards holding the elections could not have been abandoned merely
  because the statutory regime was subsequently altered.


6. The controversy before us, however, cannot be examined merely by
  asking whether the elections ought to have been held before the terms
  of the Municipal Councils expired. There can be little debate about the
  constitutional   command       contained        in   Article   243U   of   the
  Constitution. The more difficult question arises because the elections,
  though constitutionally required to have been completed within that
  period, were not in fact held and, before they could thereafter be
  conducted, the law governing the exercise itself stood amended. The
  Court is consequently confronted with the operation of two
  constitutional considerations which cannot be examined in isolation.
  On the one hand, is the obligation imposed by Article 243U of the
  Constitution that democratic governance through an elected
  Municipality should not be interrupted by avoidable delay in
  conducting elections. On the other, the elections which are ultimately

                                 Page 9 of 232
                               25th August 2026
           WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


  held must conform to the other provisions contained in Part IX-A of
  the Constitution and to a statutory regime which continues to remain
  in force unless its constitutional validity is successfully assailed.


7. It is this circumstance which distinguishes the present controversy
  from an ordinary case where elections have been postponed merely
  because of executive inaction or administrative delay. The Petitioners
  contend that the subsequent legislative intervention cannot be
  permitted to defeat a constitutional timetable which had already
  become operative. The State, on the other hand, maintains that once
  the law has validly been amended, neither the State Election
  Commission nor this Court can direct that the elections be conducted
  by disregarding that law without first holding the amended provisions
  unconstitutional. The State Election Commission is therefore placed
  under the simultaneous constitutional obligation of conducting the
  elections at the earliest and of conducting them in accordance with the
  law which presently governs those elections.


8. The issue, therefore, is not capable of being resolved by treating Article
  243U of the Constitution as operating independently of the remaining
  constitutional provisions governing municipalities, nor can the
  constitutional timetable prescribed by Article 243U of the Constitution
  be rendered ineffective merely because a subsequent statutory
  exercise requires time for its implementation. The Constitution
  requires both commands to operate. The real question before us is
  whether, and in what manner, they can be harmonised so that the
  amended statutory regime is given its legitimate operation without



                                 Page 10 of 232
                                25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


   permitting its implementation to result in an indefinite or avoidable
   postponement of Election of the Municipal Councils.


 9. It is in this background that these Petitions will have to be considered.
   Before we proceed to examine the constitutional questions which arise
   for determination and the rival submissions advanced before us, it
   would be appropriate to notice separately the nature of each petition,
   the reliefs sought therein and the material facts on which the
   respective Petitioners have approached this Court. Though the
   Petitions converge upon the common question concerning the
   impending elections to the Municipal Councils and the effect of the
   2026 Ordinance upon those elections, the factual foundation and the
   reliefs sought in all of them are not identical. Those distinctions
   require to be noticed before the common constitutional controversy is
   taken up for consideration.


 10.Writ Petition No. 1073 of 2026 has been filed by Mr. Shitesh More, a
   resident and voter of Mapusa Municipal Council, who states that he is
   desirous of contesting the ensuing election to the Mapusa Municipal
   Council. The petition was instituted on 27 April 2026, shortly after
   promulgation of the Goa Municipalities (Amendment) Ordinance,
   2026, and directly questions the validity of that Ordinance.


11. The reliefs sought in this petition substantially correspond with the
   first three reliefs in Writ Petition No. 1072 of 2026, although this
   petition does not contain the subsequent challenge to the State
   Election Commission's decision dated 21 May 2026. Since the exact
   reliefs define the scope of this petition, they are reproduced below:

                                  Page 11 of 232
                                 25th August 2026
           WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


      “a) for a Writ of Certiorari or any other Order or Direction in the
      nature of Certiorari quashing and setting aside the Goa
      Municipalities (Amendment) Ordinance, 2026 for being been ultra
      vires of Articles 14, 213, 243U of the Constitution of India; or

      b) In the alternate declare that the Impugned Ordinance as
      inapplicable to the General Elections of the 11 Municipal councils
      whose tenure had already expired prior to its promulgation and
      consequently direct the respondents to conduct elections on the
      basis of the pre-existing delimitation and electoral framework, in a
      time bound manner.

      c) For writ of Mandamus directing the Respondents to forthwith
      initiate and complete the election process to the 11 Municipal
      councils in the State of Goa in a time bound manner as may be
      prescribed by this Hon’ble Court.

      d) Pending hearing and final disposal of the present Writ Petition,
      this Hon’ble Court be pleased to stay the operation and
      implementation     of   the   Goa     Municipalities    (Amendment)
      Ordinance, 2026 consequently directing the Respondents to
      forthwith notify the election schedule for the 11 Municipal Councils
      without being impeded by the Impugned Ordinance.

      e) Ex-parte ad interim relief(s) in terms of prayer clause ‘d’.”

12. The factual foundation of this petition substantially overlaps with the
  common      background      already     noticed.   What     is   additionally
  emphasised by this Petitioner is the manner in which the municipal
  elections had been conducted in the year 2021. He pleads that the
  terms of the Municipal Councils had then expired before the elections
  were held and that Administrators had been appointed pending the
                                 Page 12 of 232
                                25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    election process. The process of delimitation and reservation
    subsequently became the subject matter of proceedings before this
    Court and the Supreme Court, following which the elections to the
    eleven Municipal Councils were ultimately conducted in two phases
    during March and April 2021. The Petitioner relies upon this earlier
    history to contend that the authorities were fully aware of the
    constitutional requirement of planning and completing the next round
    of municipal elections before expiry of the succeeding five-year term.


13. The Petitioner further pleads that, notwithstanding this earlier
    experience, the election exercise for the present term was not initiated
    sufficiently in advance and that, when the tenure of some of the
    Municipal Councils expired, Administrators were appointed by
    notification dated 31 March 2026 in respect of Bicholim, Curchorem-
    Cacora, Canacona, Pernem, Cuncolim and Valpoi Municipal Councils.
    According to the Petitioner, the Ordinance which followed on 22 April
    2026 introduced a new procedure requiring fresh delimitation,
    objections, empirical data and reservation exercises and thereby
    created a statutory process which, if followed, would postpone the
    elections considerably beyond the constitutional dates on which they
    ought to have been completed.


14. A distinct factual circumstance relied upon in this petition is that,
    during approximately the same period, other electoral exercises within
    the State were undertaken. The Petitioner refers to the Goa Rural Zilla
    Panchayat elections held in December 2025, by-elections to vacant
    Village Panchayat wards held on 8 March 2026, the general election to
    the Corporation of the City of Panaji held in March 2026 and the

                                  Page 13 of 232
                                 25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    proposed by-election to the Ponda Assembly Constituency. On this
    basis, he alleges that the delay in conducting elections to the eleven
    Municipal Councils cannot be explained merely by a general inability
    of the election machinery to conduct elections during that period.


15. The constitutional challenge in this petition is founded principally upon
    four propositions. The Petitioner contends that the Ordinance defeats
    the mandate of Article 243U of the Constitution by altering the
    electoral framework after the elections had become due and that the
    timing and consequence of the Ordinance disclose a colourable
    exercise of power intended to prolong administration through
    appointed Administrators; that the condition of immediate necessity
    contemplated by Article 213 of the Constitution is violated ; and that
    the amended procedure is manifestly arbitrary because it introduces
    substantial periods for completing various stages of the process
    without ensuring that the elections themselves are completed within
    the constitutional period.


16. The alternative case pleaded by the Petitioner is that, even if the
    Ordinance is otherwise valid, it should not govern elections which had
    already fallen due before its promulgation. On that footing, the
    Petitioner seeks completion of the elections under the pre-existing
    delimitation and electoral framework rather than striking down the
    amended regime for all future municipal elections.


17. Writ Petition No. 1071 of 2026 has been filed by Mr. Trajano D’Mello.
    He states that he is a citizen of India and a resident of the State of Goa
    and that he is the National Spokesperson of the Trinamool Congress

                                   Page 14 of 232
                                  25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


       Party, and that he has remained actively involved in public and
       political life in the State for several decades.


18. The principal relief in this petition is a direction to the Respondents to
       forthwith initiate and complete the election process to the eleven
       Municipal Councils within a time to be prescribed by this Court. The
       challenge to the Ordinance is also raised, followed by an alternative
       prayer that the Ordinance should not govern the elections which had
       already become due. The prayers in the petition read as follows:—


          “a) For writ of Mandamus directing the Respondents to forthwith
          initiate and complete the election process to the 11 Municipal
          councils in the State of Goa in a time bound manner as may be
          prescribed by this Hon’ble Court.

          b) for a Writ of Certiorari or any other Order or Direction in the
          nature of Certiorari quashing and setting aside the Goa
          Municipalities (Amendment) Ordinance, 2026 for being ultra vires
          of Articles 14, 213, 243U of the Constitution of India; or

           c) In the alternate declare that the Impugned Ordinance as
          inapplicable to the General Elections of the 11 Municipal councils
          whose tenure had already expired prior to its promulgation and
          consequently direct the Respondents to conduct elections on the
          basis of the pre-existing delimitation and electoral framework, in a
          time bound manner.

 19.    The factual foundation of this petition substantially follows the
        common history already noticed and need not be repeated in detail.



                                     Page 15 of 232
                                    25th August 2026
           WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


20. The Petitioner additionally pleads that, despite the knowledge of
    Elections falling due, the authorities failed to complete the election
    process before the expiry of the respective terms and Administrators
    again came to be appointed in respect of six Municipal Councils by
    notification dated 31 March 2026. His central grievance is that the
    Ordinance was promulgated thereafter, at a stage when the
    constitutional period for some of the Municipal Councils had already
    expired and for the remaining Municipal Councils terms were shortly
    to expire. According to him, the new procedure introduced by the
    Ordinance would require a fresh exercise of delimitation, collection
    of empirical data, reservation, invitation and consideration of
    objections, and publication of the requisite notifications, with the
    inevitable consequence that the elections would stand postponed for
    a substantial further period.


21. What assumes particular significance in this petition, is the emphasis
    placed upon the time at which the Ordinance was promulgated. The
    Petitioner does not contend that the State Legislature lacks
    competence to make a law governing delimitation or reservation of
    municipal wards. His pleaded case is that the law, when brought into
    force after the constitutional obligation to hold the elections had
    already arisen, could not legitimately be used to prolong the failure
    to comply with Article 243U of the Constitution. It is on this basis
    that he alleges that the impugned exercise constitutes a colourable
    exercise of power and a fraud upon the constitutional mandate.


22. The Petitioner has also questioned the invocation of Article 213 of the
    Constitution    on   the    ground     that    the   condition      requiring

                                 Page 16 of 232
                                25th August 2026
           WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    circumstances which rendered immediate action was absent.
    According to him, the impending expiry of the Municipal Councils
    was known well in advance and the situation which arose in April
    2026 was the result of the authorities having failed to take timely
    steps to conduct the elections. He therefore contends that such pre-
    existing inaction could not itself furnish the immediate necessity
    required for resorting to the Ordinance-making power.


23. The alternative case in this petition proceeds on a narrower footing.
    The Petitioner submits that, even if the Ordinance is otherwise held
    to be valid, it cannot be made applicable to municipal elections which
    had already fallen due prior to its promulgation. He therefore seeks a
    direction that these elections be conducted based on the pre-existing
    delimitation and electoral framework.


24. Writ Petition No. 300 of 2026 stands on a somewhat different footing
    from the Petitions noticed above because it was instituted prior to
    promulgation of the Goa Municipalities (Amendment) Ordinance,
    2026. The Petitioner, Ms. Nimesia Faleiro, was elected in the year
    2021 from Ward No. XXIII of the Margao Municipal Council and
    states that she intended to contest the ensuing municipal election
    which was then expected to be held in April or May 2026.


25. The immediate cause for approaching this Court was the absence of
    any notification identifying the wards which would be reserved for
    women, Scheduled Castes, Scheduled Tribes and Other Backward
    Classes, as also the wards which would remain open for the general
    category. According to the Petitioner, unless this exercise was

                                 Page 17 of 232
                                25th August 2026
           WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    completed sufficiently in advance, a prospective candidate would
    have no reasonable opportunity to know the constituency from which
    he or she could contest and prepare for the election. She therefore
    sought directions requiring publication of the reservation and
    rotation of wards well before commencement of the election process.


26. The Petition, however, was not confined to a direction for early
    publication of the reservation order. The Petitioner also questioned
    certain provisions of the Goa Municipalities Act, 1968 as they then
    stood. In particular, she challenged the proviso to Section 10(1),
    which permitted the order concerning delimitation and reservation
    to be issued as late as seven days before notification of the general
    election. She further challenged that part of Section 10(1) which
    required the State Election Commission to act “in consultation with
    the Government”, as well as Sections 11(1) and 11(3) insofar as those
    provisions prescribed the period within which the list of voters was
    to be published before nomination of candidates.


27. Since these challenges were raised independent of the Ordinance and
    concern the statutory framework which existed before the present
    controversy assumed its subsequent form, it would be appropriate to
    reproduce the prayers in full. The Petitioner has prayed as follows:—


      “A. This Hon’ble Court be pleased to hold and declare that the
      Proviso to Section 10(1) of the Goa Municipalities Act, 1968 (which
      was inserted by way of Section 3 of the Goa Municipalities
      (Amendment) Act, 2021 (Goa Act 1 of 2021)) is unconstitutional to
      the extent that it prescribes that 7 days’ notice is sufficient between


                                 Page 18 of 232
                                25th August 2026
     WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


passing the order under Section 10(1) of the Municipalities Act, 1968
and the date of notification of general elections.

B. This Hon’ble Court be pleased to hold and declare that part of
Section 10(1) of the Goa Municipalities Act, 1968 (which as amended
by way of Section 3 of Goa Municipalities (Amendment) Act, 2022
(Goa Act 14 of 2022)) is unconstitutional insofar as it uses the words
“in consultation with the Government”.

C. This Hon’ble Court be pleased to hold and declare that part of
Section 11(1) and 11(3) of the Goa Municipalities Act, 1968 is
unconstitutional insofar as it respectively prescribes only a
minimum of one month and 10 days’ period between the date fixed
for publishing the list of voters and the last date for nomination of
candidates.

D. This Hon’ble Court be pleased to grant a writ of mandamus and
direct the Respondents to issue / publish the order under Section 10
of the Municipalities Act fixing for the Municipal Council of Margao
the number and the extent of the wards into which the area shall be
divided, and further to specify the seats which are reserved (for
women, SC, ST, OBC, etc.) in such a manner that there is at least a
two month period before the election process commences for the
upcoming 2026 Margao Municipal elections.

E. This Hon’ble Court be pleased to grant a writ of mandamus and
direct the Respondents to formulate a policy / guidelines / norms
for exercising power under Section 10 of the Municipalities Act for
rotation and reservation of seats for municipality elections; OR
ALTERNATELY; this Hon’ble Court lay down guidelines for
exercising power under Section 10(1) of the Municipalities Act for
rotation and reservation of seats for municipality elections.”

                           Page 19 of 232
                          25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


 28. The Petitioner relies upon the manner in which reservation
    notifications had been issued in earlier municipal elections to
    demonstrate why advance publication was necessary. She refers to the
    municipal election held in the year 2015, when the reserved wards
    were notified only shortly before commencement of the nomination
    process. She also refers to the elections held in the year 2021, when
    reservation notifications became the subject matter of litigation before
    this Court and subsequently before the Supreme Court. According to
    her, the experience of these earlier elections showed that publication
    of reservation at the last moment not only places candidates at a
    disadvantage but also leaves very little time for public scrutiny or
    judicial challenge before the election process formally commences.


29. Acting   upon    this   apprehension,      the   Petitioner    addressed   a
   representation dated 13 February 2026 calling upon the respondents to
   declare the reservation and rotation of wards sufficiently in advance.
   The State Election Commission replied on 19 February 2026 stating, in
   substance, that the election process would be conducted in accordance
   with the Goa Municipalities Act, 1968 and the applicable Election Rules.
   The Petitioner considered this response inadequate because it did not
   indicate when the reservation exercise would actually be completed or
   published.


30. The challenge to the seven-day proviso was founded upon the
   submission that such a short interval between publication of the
   reservation order and notification of the election did not provide a
   meaningful opportunity either to prospective candidates to organise
   their candidature or to affected persons to question the delimitation or

                                   Page 20 of 232
                                  25th August 2026
                WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


      reservation before the election process commenced. The Petitioner
      relied upon the earlier decision of this Court in Dnyaneshwar Narso
      Naik v. State of Goa1 to contend that the reservation exercise ought
      ordinarily to be completed substantially in advance of the election
      notification.


31. The Petitioner also questioned the statutory requirement of
      consultation with the Government. Her case was that, once the
      constitutional superintendence, direction and control of municipal
      elections stood vested in the State Election Commission, a statutory
      arrangement which required the Commission to consult the
      Government in relation to delimitation and reservation created the
      possibility of executive influence over an electoral exercise which ought
      to remain within the independent domain of the Commission.


32. Thus, when this petition was instituted, the dispute before the Court
       was principally concerned with the timing, transparency and
       independence of the delimitation and reservation exercise under the
       statutory framework then in force. The subsequent promulgation of
       the Ordinance fundamentally altered that framework while the
       petition was pending and thereby brought this petition into the larger
       group of matters now before us. The original challenge raised by the
       Petitioner must nevertheless be kept distinct because it explains both
       the circumstances in which the electoral process was already under
       judicial consideration before 22 April 2026 and the historical




  1
      2020 SCC OnLine Bom 3903
                                      Page 21 of 232
                                     25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    background against which the subsequent amendments came to
    operate.


33. Writ Petition No. 1069 of 2026 was also instituted before
    promulgation of the Goa Municipalities (Amendment) Ordinance,
    2026 and, therefore, has to be understood in the statutory setting
    which existed at the time when the Petitioner approached this Court.
    The Petitioner, Ms. Vaishali Sanjay Barde, is a resident of Khorlim,
    Mapusa and describes herself as a prospective woman candidate
    intending to contest the forthcoming election to the Mapusa Municipal
    Council.


34. The grievance raised by the Petitioner is considerably narrower than
    the challenge raised in Writ Petition No. 300 of 2026. She does not, in
    the petition as originally filed, seek to invalidate any provision of the
    Goa Municipalities Act, 1968. Her case is that the reservation and
    rotation of wards for the Mapusa Municipal Council ought to have
    been notified sufficiently in advance so that prospective candidates
    could know the wards from which they would be eligible to contest and
    could accordingly prepare for the election. The petition was
    consequently presented on 1 April 2026 seeking a writ of mandamus
    for immediate publication of the reservation and rotation notification.


35. Since the relief sought in this Petition is precise and substantially
    defines the controversy with which the Petitioner originally
    approached this Court, the prayers are reproduced as they appear in
    the Petition:—



                                     Page 22 of 232
                                    25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


        “a) To Issue a Writ of Mandamus or any other appropriate Writ,
        directing the Respondents to immediately issue and publish the
        notification providing for the reservation and/or rotation of
        reserved seats for the wards of the Mapusa Municipal Council.

        b) Any other relief this Hon’ble Court deems fit in the interest of
        justice.

        c) Pass such other and further orders as this Hon’ble Court may
        deem fit and proper.”

36. The Petitioner states that the term of the existing Mapusa Municipal
   Council was approaching its end and that the succeeding elected body
   was required to assume office upon completion of that term. In
   anticipation of the ensuing election, she addressed a representation
   dated 4 March 2026 to the Goa State Election Commission requesting
   immediate issuance of the notification concerning reservation and
   rotation of wards. The State Election Commission replied on 18 March
   2026 stating that the election to the Mapusa Municipal Council would
   be conducted in accordance with the Goa Municipalities Act, 1968 and
   the Goa Municipalities (Election) Rules, 1969 as amended from time to
   time. The Petitioner contends that this response did not answer the
   specific request as to when the reservation notification would actually
   be issued.


37. The foundation of the Petitioner's grievance lies in the earlier judicial
   consideration of the manner in which reservation notifications had
   been issued in municipal and local body elections in Goa. The Petitioner
   contend that reservation and rotation ought to be notified sufficiently
   in advance of commencement of the election process. She submits that

                                   Page 23 of 232
                                  25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


   notifications concerning delimitation and reservation would be issued
   at least three weeks before the election schedule.


38. According to the Petitioner, the object of advance publication is not
   merely administrative convenience. She asserts that a prospective
   candidate must know the constituency from which he or she can contest
   before the election process formally commences and that withholding
   the reservation or rotation of wards until the last moment deprives
   candidates of a reasonable opportunity to prepare and campaign in the
   constituency ultimately allotted to them. She further apprehends that
   delayed publication creates uncertainty and gives rise to allegations of
   manipulation at the final stage of the electoral exercise.


39. It is important to notice that, when this petition was filed, the
   Ordinance which subsequently became the principal subject of
   challenge in the other Petitions had not yet been promulgated. The
   Petitioner had approached this Court on the footing that the
   Respondents were bound to complete the reservation and rotation
   exercise under the law then in force and that their failure to do so was
   delaying the municipal election. The subsequent legislative change did
   not create the original cause of action in this petition. It intervened
   while that cause of action was already being examined by the Court and
   materially altered the statutory process which the Petitioner had sought
   to compel the Respondents to complete.


40. The last of the five Petitions in this group is Writ Petition No. 1072 of
   2026 filed by Mr. Vallabh P. Prabhudessai, a resident of Quepem. This
   Petition was instituted after promulgation of the Goa Municipalities

                                   Page 24 of 232
                                  25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


   (Amendment) Ordinance, 2026 and, apart from questioning the
   constitutional validity of the Ordinance and seeking enforcement of the
   mandate contained in Article 243U of the Constitution, raises an
   additional challenge which assumes some significance in the factual
   development of the present proceedings. The Petitioner has specifically
   challenged the subsequent decision of the State Election Commission
   dated 21 May 2026 by which the delimitation exercise undertaken in
   March 2026 was declared null and void. According to the Petitioner,
   substantial steps towards holding the elections had already been taken
   under the law then prevailing before the Ordinance intervened and the
   State Election Commission could not thereafter render that entire
   exercise infructuous.


41. In view of this additional challenge, and since the precise nature of the
   reliefs sought in each of these Petitions would have a bearing upon the
   questions which fall for our consideration, it would be appropriate to
   reproduce the substantive prayers made in this petition. They read
   thus:—

        “A. For a Writ of Certiorari or any other Order or Direction in the
        nature of Certiorari quashing and setting aside the Goa
        Municipalities (Amendment) Ordinance, 2026 for being been ultra
        vires of Articles 14, 213, 243U of the Constitution of India; or

        B. In the alternate declare that the Impugned Ordinance as
        inapplicable to the General Elections of the 11 Municipal councils
        whose tenure had already expired prior to its promulgation and
        consequently direct the Respondents to conduct elections on the
        basis of the pre-existing delimitation and electoral framework, in a
        time bound manner.
                                   Page 25 of 232
                                  25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


        C. For writ of Mandamus directing the Respondents to forthwith
        initiate and complete the election process to the 11 Municipal
        councils in the State of Goa in a time bound manner as may be
        prescribed by this Hon’ble Court.

        D. For a declaration that the decision of the Goa State Election
        Commission, declaring null and void, the entire process of
        delimitation of municipal wards initiated in March, 2026 and
        rendering the entire delimitation exercise undertaken in fructuous
        and as invalid as unconstitutional, ultravires the provisions of the
        Constitution of India and The Goa Municipalities Act, and as being
        bad in law.”

42. The Petitioner traces the controversy to the previous general elections
    to the Municipal Councils held in the year 2021. He refers to the expiry
    of the earlier municipal terms, appointment of Administrators, the
    subsequent delimitation and reservation exercise, and the litigation
    which arose in relation to the reservation notifications concerning
    Sanguem, Mormugao, Mapusa, Margao and Quepem Municipal
    Councils. The Petitioner states that the elections were eventually held
    in two phases, namely on 20 March 2021 in respect of Pernem,
    Bicholim, Valpoi, Cuncolim, Curchorem-Cacora and Canacona
    Municipal Councils and on 23 April 2021 in respect of the remaining
    affected Municipal Councils. He relies upon these circumstances to
    contend that the Respondents were fully aware of the period during
    which the succeeding municipal terms would expire and consequently
    of the constitutional requirement that the next elections be completed
    before such expiry.




                                   Page 26 of 232
                                  25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


43. The immediate factual basis of this petition, however, lies in the steps
    which were actually taken by the State Election Commission during
    February and March 2026. The Petitioner pleads that, by an order
    dated 27 February 2026, the State Election Commission initiated the
    process for division of the municipal areas into wards for the general
    elections of 2026 and appointed Electoral Registration Officers and
    Assistant Electoral Registration Officers. Thereafter, by an order dated
    9 March 2026, the Commission adopted the electoral rolls of the
    Legislative Assembly as they stood on 1 January 2026 and had been
    published on 21 February 2026 for the purpose of division of the
    municipal areas into wards. This was followed by an order dated 25
    March 2026 fixing the number of councillors to be elected to the eleven
    Municipal Councils.


44. The process thereafter proceeded further when the State Election
    Commission issued a public notice dated 30 March 2026 informing
    the public that the draft extent of the wards into which the respective
    municipal areas were proposed to be divided had been kept open for
    objections. The Petitioner states that he participated in this exercise as
    a voter of Ward No. 8 of the Quepem Municipal Council and, along
    with several other residents, submitted objections to the draft ward
    plan before the Electoral Registration Officer on 4 April 2026. Thus,
    according to the Petitioner, this was not a case where no preparatory
    exercise towards the ensuing municipal elections had commenced
    before promulgation of the Ordinance. The delimitation exercise had
    progressed to the stage where the proposed ward structure had been
    placed in the public domain and objections thereto had actually been
    received.

                                   Page 27 of 232
                                  25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


45. While this exercise was underway, the Goa Municipalities
    (Amendment) Ordinance, 2026 was promulgated by the Governor on
    22 April 2026 and published in the Official Gazette on 23 April 2026.
    The Petitioner contends that the substituted Section 10 introduced an
    entirely different statutory sequence under which delimitation was
    required to be undertaken afresh, objections and suggestions were to
    be invited and considered, empirical data concerning political
    backwardness was thereafter to be obtained from the Goa State
    Commission for Backward Classes, and the process of reservation was
    then required to pass through another stage of draft publication,
    objections and final notification before the election could be declared.
    It is on this basis that the Petitioner alleges that application of the
    amended procedure to elections which had already fallen due would
    substantially postpone their conduct and defeat the mandate
    contained in Article 243U.


46. The Petitioner has placed particular emphasis upon the events which
    followed promulgation of the Ordinance. On 21 May 2026, the State
    Election Commission declared the delimitation process initiated in
    March 2026 null and void, with the result that the steps taken under
    the earlier statutory regime were brought to an end. The Petitioner
    questions this decision independently of his challenge to the
    Ordinance and contends that the State Election Commission could not
    invalidate an electoral exercise which had already progressed
    substantially   merely    because     the       statutory   framework   was
    subsequently amended.




                                  Page 28 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


47. Insofar as the Quepem Municipal Council itself is concerned, the
    Petitioner has also placed on record the notification dated 8 May 2026
    by which an Administrator was appointed with effect from 10 May
    2026 upon expiry of the term of the elected Municipal Council on 9
    May 2026. Significantly, the notification itself records that the general
    election to the Quepem and Sanguem Municipal Councils was to be
    held in May 2026 and that the Government had approved the proposal
    of the State Election Commission to hold those elections during that
    month. The Petitioner relies upon this circumstance to contend that
    the election was contemplated within the constitutionally prescribed
    period before the subsequent statutory developments intervened.


48. The constitutional challenge raised in this petition is therefore
    founded upon three connected circumstances. The first is the alleged
    failure of the constitutional and statutory authorities to complete the
    municipal elections before expiry of the respective terms despite the
    mandate contained in Article 243U of the Constitution. The second is
    the promulgation of the Ordinance after substantial steps towards the
    elections had already been undertaken, which the Petitioner
    characterises as a colourable exercise of legislative power and also
    challenges on the ground that the circumstances necessary for exercise
    of power under Article 213 of the Constitution did not exist. The third
    is the subsequent decision of the State Election Commission to
    abandon the earlier delimitation exercise and commence the process
    under the amended statutory regime.
49. The Petitioner has, however, also formulated an alternative case
    which becomes material in view of the nature of the controversy before
    us. He submits that even if the Ordinance is otherwise held to be

                                  Page 29 of 232
                                 25th August 2026
                 WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


      constitutionally valid, it ought not to be applied to municipal elections
      which had already fallen due before its promulgation and that those
      elections should instead be completed based on the pre-existing
      delimitation and electoral framework. It is therefore apparent that,
      although this petition seeks invalidation of the Ordinance, the ultimate
      object sought to be achieved by the Petitioner, even in the alternative,
      is the earliest possible restoration of elected municipal bodies in place
      of administration through appointed Administrators.


50. During the pendency of Writ Petition No. 1241 of 2026, Miscellaneous
      Civil Application No. 1756 of 2026 came to be filed by Mr. Damodar
      Ramnath Naik and Mr. Dhananjay Raghuvir Mayekar seeking
      permission to intervene in the proceedings. The application was filed
      on 29 June 2026 after the challenge to the Goa Municipalities
      (Amendment) Ordinance, 2026 had already been placed before the
      Court.


51.   The applicants state that they wish to participate in future municipal
      elections and contend that the outcome of the present proceedings
      would therefore have a direct bearing upon their electoral rights and
      candidature. Their intervention is founded upon a perspective which
      is materially different from that advanced by the Petitioners
      challenging the Ordinance. According to the applicants, the amended
      Section 10 provides a statutory mechanism for obtaining empirical
      data concerning political backwardness before reservation is made in
      favour of the Other Backward Classes. They plead that accurate and
      reliable     data    concerning      the    representation      and     political
      backwardness of such classes was not adequately available during

                                       Page 30 of 232
                                      25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    earlier elections and that the procedure introduced by the Ordinance
    is intended to remedy that deficiency. They therefore contend that
    implementation of the amended statutory regime would promote
    transparency and fairness in the reservation process rather than
    constitute an impediment to the electoral process.


52. The applicants have further pleaded that, since they belong to the
    category which may directly benefit from reservation made on the
    basis of the contemporaneous empirical exercise contemplated by the
    amended law, any order which sets aside the Ordinance or directs that
    the elections be held without giving effect to the amended provisions
    would directly affect their interests. It is on this basis that they seek an
    opportunity to participate in the proceedings and assist the Court
    while considering the challenge raised in Writ Petition No. 1241 of
    2026.


53. Having noticed the individual Petitions and the reliefs sought therein,
    it is now necessary to place on record the subsequent developments
    which occurred after the controversy reached this Court. These
    developments assume considerable importance because the electoral
    process did not remain static during the pendency of the Petitions. The
    State Election Commission continued to act under the amended
    statutory regime and, by the time the hearing substantially progressed,
    several stages contemplated by the amended Sections 9 and 10 of the
    Goa Municipalities Act, 1968 had either been completed or had
    reached an advanced stage.




                                  Page 31 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


54. The record shows that, immediately after the Ordinance was
    published in the Official Gazette on 23 April 2026, the Department of
    Urban Development addressed a communication dated 24 April 2026
    to the State Election Commission forwarding the Ordinance and
    calling upon it to take necessary action in accordance with the
    amended provisions. The State Election Commission thereafter
    addressed the Directorate of Planning, Statistics and Evaluation on 28
    April 2026 seeking municipal-area-wise population figures for the
    eleven Municipal Councils in view of the change brought about by the
    Ordinance. The requisite population figures, based upon the Census of
    2011, were furnished to the Commission on 29 April 2026.


55. The population figures so received became the foundation for the
    fresh exercise under amended Section 9 because the Ordinance had
    substituted “population” for “voters” and had altered the numerical
    benchmark from 2,500 to 3,000 for determining the number of
    elected Councillors. On 7 May 2026, the State Election Commission
    forwarded the matter to the Government for the consultation required
    for fixing the number of elected Councillors under the amended
    population-based framework. It was in this setting that the earlier
    delimitation exercise undertaken under the unamended law ceased to
    be pursued.


56. On 21 May 2026, the State Election Commission formally declared the
    earlier process of delimitation of municipal wards initiated in March
    2026 to be null and void in view of the amended statutory regime. The
    legality of this decision has been specifically questioned in Writ
    Petition No. 1572 of 2026. For the purpose of the present narration,

                                  Page 32 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    however, what is material is that, from that date onwards, the
    Commission proceeded on the basis that the ensuing elections would
    have to be conducted by completing the exercise contemplated by the
    amended Sections 9 and 10.


57. The amended Section 10 contemplates a structured sequence. After
    the number of wards is fixed under Section 10(1), the State Election
    Commission is required to undertake delimitation under Section
    10(2). A draft delimitation must then be published under Section 10(3)
    inviting objections and suggestions from the public for a period of
    thirty days. After considering such objections and completing
    consultation with the Government, the final notification of
    delimitation is required to be issued. Only thereafter is empirical data
    pertaining to political backwardness to be obtained from the Goa State
    Commission for Backward Classes under Section 10(4). Upon receipt
    of such data, a draft reservation notification is required to be published
    under Section 10(5), followed by consideration of objections and
    issuance of the final reservation notification under Section 10(6).
    Section 10(7) thereafter provides that the election may be declared
    after expiry of thirty days from publication of the final reservation
    notification.


58. During the hearing, the State Election Commission placed on record
    that the stages contemplated by Sections 10(1) and 10(2) had already
    been completed and that the draft delimitation contemplated by
    Section 10(3) had also been published. The Commission informed the
    Court that the statutory period of thirty days for filing objections to the
    draft delimitation was then running. It was therefore apparent that the

                                  Page 33 of 232
                                 25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    controversy had moved substantially beyond the position which
    existed when the Petitions were originally instituted.


59. It was in this background that, during the hearing, we called upon the
    State Election Commission to place before us a precise stage-wise
    statement indicating which periods prescribed by the amended law
    were mandatory, which administrative steps could be compressed,
    which stages could proceed simultaneously and what was the
    minimum period within which the entire exercise could lawfully be
    completed. The purpose of seeking this information was not to rewrite
    the statutory timetable, but to ascertain whether the outer periods
    contemplated by the legislation necessarily had to be exhausted when
    the   elections   had    already    crossed      the   constitutional   dates
    contemplated by Article 243U of the Constitution.


60. The State Election Commission thereafter placed a detailed chart
    before the Court. The chart records that the thirty-day period for filing
    objections to the draft delimitation is treated by the Commission as a
    mandatory statutory period. After expiry of that period, the
    Commission states that consideration of objections, finalisation of the
    delimitation, consultation with the Government and publication of the
    final delimitation notification can, if the consultation process is
    completed expeditiously, be concluded within approximately three
    weeks.


61. The next stage identified by the State Election Commission concerns
    reservation in favour of the Other Backward Classes. Section 10(4)
    requires empirical data pertaining to political backwardness to be

                                   Page 34 of 232
                                  25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    obtained from the Goa State Commission for Backward Classes after
    finalisation of delimitation. The State Election Commission fairly
    stated in its chart that the time required for this exercise would depend
    upon the Goa State Commission for Backward Classes because the
    empirical material has to be furnished by that Commission. It was this
    stage which initially remained without a definite statutory or
    administrative timetable.


62. Once the requisite empirical data is received, the State Election
    Commission proposes to publish the draft reservation notification.
    The Commission treats the thirty-day period for inviting objections to
    the draft reservation as mandatory. It has further estimated that
    scrutiny of the objections, consultation with the Government and
    publication of the final reservation notification can be completed
    within approximately twenty days and consultation on the
    Government side is also undertaken without delay.


63. The Commission has thereafter proceeded on the footing that Section
    10(7) requires expiry of thirty days from the date of publication of the
    final reservation notification before the elections can be declared.
    After the election is declared, the actual election programme
    comprising nomination, scrutiny, withdrawal, polling and declaration
    of result is stated to require approximately twenty-five days.
    Significantly, the State Election Commission has stated that, subject to
    compliance with the minimum periods identified by it and timely
    completion of consultation by the Government, there is no
    constitutional or statutory impediment for completing the election
    process within the timetable placed before this Court.

                                  Page 35 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


64. The material placed by the State Election Commission also throws
    light upon the position which would have obtained had the Ordinance
    not intervened. The Commission states that, by 22 April 2026, the
    draft delimitation under the then existing law had been prepared and
    had been forwarded to the Government for consultation. According to
    the Commission, subject to completion of that consultation and the
    subsequent reservation exercise, the elections under the earlier regime
    could have been concluded by the end of May 2026 or, at the latest,
    during the first week of June 2026. We record this statement because
    it is relevant to the extent to which the electoral process had
    progressed before the change in law, though its legal effect will be
    considered separately.


65. As the hearing progressed, it became apparent that the principal
    uncertainty in the remaining timetable arose from the exercise
    required to be undertaken by the Goa State Commission for Backward
    Classes. The Commission was therefore impleaded in Writ Petition
    No. 300 of 2026 and was called upon to place its position before this
    Court. In the affidavit filed by its Member Secretary, the Commission
    states that it is the dedicated Commission required to undertake the
    contemporaneous, rigorous and empirical inquiry into the nature and
    implications of political backwardness qua local bodies for the purpose
    of reservation in favour of the Other Backward Classes.


66. The affidavit of the Backward Classes Commission assumes
    importance because it clarifies the material which is already available
    with it. The Commission states that the empirical inquiry will be
    undertaken on the basis of the Census of 2011 and the survey report

                                  Page 36 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    prepared by the Centre for Development, Planning and Research in
    the year 2013 concerning the OBC, SC and ST population in the State
    of Goa, including material relating to the eleven Municipal Councils
    involved in these proceedings. The Commission thus does not suggest
    that the exercise must begin with a fresh census or that no
    foundational demographic material presently exists. The affidavit
    further records that the Backward Classes Commission had earlier
    considered it necessary to await instructions from the Government
    and the State Election Commission before commencing the
    contemporaneous      empirical     inquiry      because   the   process   of
    delimitation was itself undergoing change. It thereafter stated, in view
    of what transpired during the hearing before this Court on 4 August
    2026, that it would commence the empirical exercise without awaiting
    further directions from either the Government or the State Election
    Commission and would proceed on the basis of the material already
    available with it.


67. The significance of this development is that the empirical inquiry and
    the delimitation exercise need not, in every respect, proceed one after
    another. The Backward Classes Commission has accepted that
    substantial work forming part of the contemporaneous empirical
    inquiry can commence on the basis of municipality-wise material
    already available with it even before the final ward boundaries are
    communicated. The final application of that material to the wards
    would necessarily depend upon the delimitation which is ultimately
    notified, but the entire empirical exercise need not remain in abeyance
    until that stage is reached. We are recording this only as a development
    which emerged during the hearing. The constitutional significance of

                                  Page 37 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    simultaneous performance of interdependent electoral functions will
    be considered when we deal with the issues arising for determination.


68. There is one aspect of the record concerning the period required by
    the Backward Classes Commission which requires care. During
    hearing, different estimates were referred to while the precise
    methodology and work involved were being examined. The affidavit
    ultimately filed by the Commission states that it would require a
    minimum       period      of     thirty     days    for   completing   the
    contemporaneous, rigorous and empirical inquiry in respect of the
    eleven Municipalities, subject to availability of adequate staff and
    resources. The Commission has also stated that it presently has limited
    staff and that additional assistance may have to be provided by the
    State whenever required. We shall therefore proceed based on the
    period stated by the Commission in its affidavit rather than any earlier
    tentative estimate referred to during the hearing.


69. The material placed before us consequently enables the remaining
    process to be viewed in identifiable stages rather than as an open-
    ended exercise. The statutory objection periods prescribed by the
    amended Section 10 remain as provided by the Legislature. The
    administrative time required for consideration of objections,
    consultation and publication of notifications has been identified by the
    State Election Commission and is capable of being undertaken within
    compressed periods if the authorities act contemporaneously and with
    due expedition. The empirical exercise required for OBC reservation
    has also now been assigned a definite period by the Backward Classes
    Commission and, more importantly, has already been directed to

                                   Page 38 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    commence without awaiting completion of every remaining stage of
    delimitation.


70. These developments have materially altered the practical context in
    which the Petitions now fall to be decided. When some of the Petitions
    were instituted, the apprehension expressed was that implementation
    of the amended Section 10 could postpone the municipal elections for
    an indefinite or substantially prolonged period. The record now before
    us enables the Court to identify the exact statutory steps which
    remains and the authority responsible for each step and the
    approximate minimum period within which the administrative
    components of those steps can be completed. The constitutional
    question, however, remains whether this subsequent progress
    sufficiently answers the infraction of Article 243U of the Constitution
    and in what manner the Court should ensure that no further avoidable
    delay occurs while preserving the operation of the law presently
    occupying the field.


71. Before we proceed to record and consider the submissions advanced
    on behalf of the State, the State Election Commission, the interveners
    and the Goa State Commission for Backward Classes, we think it
    appropriate to first notice the relevant constitutional and statutory
    provisions governing municipal elections, delimitation, reservation
    and the duration of Municipalities. This would provide the necessary
    framework for considering the rival submissions.


72. Part IX-A of the Constitution was introduced by the Constitution
    (Seventy-fourth Amendment) Act, 1992 with the object of giving

                                  Page 39 of 232
                                 25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    constitutional status to institutions of urban local self-government.
    Article 243P of the Constitution contains the definitions applicable to
    this Part of the Constitution. Clause (g) defines “population” to mean
    the population as ascertained at the last preceding census of which the
    relevant figures have been published.


73. Article 243R of the Constitution deals with the composition of
    Municipalities and provides that, save as otherwise provided in clause
    (2), all seats in a Municipality shall be filled by persons chosen by
    direct election from the territorial constituencies in the municipal area
    and, for that purpose, each municipal area shall be divided into
    territorial constituencies to be known as wards. The provision reads
    thus:—

    “243R.          Composition               of        Municipalities.—
      (1) Save as provided in clause (2), all the seats in a Municipality
      shall be filled by persons chosen by direct election from the
      territorial constituencies in the Municipal area and for this
      purpose each Municipal area shall be divided into territorial
      constituencies to be known as wards.”

74. Article 243T of the Constitution deals with reservation of seats in
    Municipalities. Clauses (1) and (2) provide for reservation of seats for
    the Scheduled Castes and Scheduled Tribes in proportion to their
    population in the municipal area and for reservation of not less than
    one-third of such seats for women belonging to those categories.
    Clause (3) provides for reservation of not less than one-third of the
    total number of seats to be filled by direct election for women. Clause
    (6), however, expressly enables the Legislature of a State to make

                                   Page 40 of 232
                                  25th August 2026
              WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    provision for reservation of seats or offices of Chairpersons in favour
    of backward classes of citizens.


75. Article 243U of the Constitution, which lies at the centre of the present
    controversy, prescribes the duration of Municipalities and the time
    within which elections are required to be completed. Insofar as
    relevant, it provides:—

       “243U.         Duration         of        Municipalities,           etc.—
         (1) Every Municipality, unless sooner dissolved under any law for
         the time being in force, shall continue for five years from the date
         appointed for its first meeting and no longer:

        Provided that a Municipality shall be given a reasonable
        opportunity of being heard before its dissolution.

        ...

         (3) An election to constitute a Municipality shall be completed,—
         (a) before the expiry of its duration specified in clause (1);
         (b) before the expiration of a period of six months from the date of
         its dissolution.”

76. Article 243ZA of the Constitution entrusts the constitutional
    responsibility for municipal elections to the State Election
    Commission. Clause (1) provides that the superintendence, direction
    and control of the preparation of electoral rolls for, and the conduct of,
    all elections to the Municipalities shall vest in the State Election
    Commission referred to in Article 243K of the Constitution. Clause (2),
    at the same time, preserves the legislative power of the State
    Legislature to make provisions with respect to all matters relating to,

                                    Page 41 of 232
                                   25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    or in connection with, elections to Municipalities, subject to the
    provisions of the Constitution.


77. The constitutional scheme therefore entrusts the conduct of municipal
    elections to an independent constitutional authority while leaving it to
    the State Legislature to prescribe the statutory framework governing
    those elections. The exercise of either power remains subject to the
    Constitution and to the mandate contained in Article 243U of the
    Constitution that an election to constitute a Municipality shall be
    completed before expiry of its five-year duration.


78. It is in the backdrop of these constitutional provisions that Sections 9
    and 10 of the Goa Municipalities Act, 1968 assume significance.
    Section 9 deals with the composition of Municipal Councils and the
    determination of the number of elected Councillors, whereas Section
    10 provides the machinery for division of the municipal area into
    wards and reservation of seats. Both provisions underwent material
    changes upon promulgation of the Goa Municipalities (Amendment)
    Ordinance, 2026. It would therefore be necessary to notice the
    provisions as they stood immediately before the Ordinance and
    thereafter the provisions substituted by the Ordinance.


79. Since the controversy substantially turns upon the changes brought
    about in Sections 9 and 10 of the Goa Municipalities Act, 1968, it would
    be appropriate to notice these provisions as they stood immediately
    before promulgation of the Goa Municipalities (Amendment)
    Ordinance, 2026 and thereafter the amendments introduced by the
    Ordinance.

                                   Page 42 of 232
                                  25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


80. Position immediately before the Ordinance.
   Section 9, insofar as relevant for the present controversy, then read
   thus:—

    “9. Composition of Councils.—

      (1) Save as otherwise provided by this Act, every Council shall
      consist of Councillors elected at ward elections;

      Provided that—

        (1) in every Council, no less than (1/3) seats shall be reserved
        for women;

        (2) in every Council, seat shall also be reserved for Scheduled
        Caste, Scheduled Tribes and Other Backward Class and for
        woman belonging to Scheduled Caste, as the case may be, the
        Scheduled Tribes and Other Backward Class as provided in
        sub-section (2).

      (2) The State Election Commission in consultation with the
      Government shall from time to time by an order published in the
      Official Gazette fix for each municipal area—

        (a) the number of elected Councillors in accordance with the
        following table:

         (i) ‘A’ Class — The minimum number of elected Councillors
         shall be 20, and for every 2500 of the voters in the municipal
         area or part thereof above 50,000 there shall be one
         additional elected Councillor, so, however, that the total
         number of elected Councillors shall not exceed 27;



                                  Page 43 of 232
                                 25th August 2026
       WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


      (ii) ‘B’ Class — The minimum number of elected Councillor
      shall be 12, and for every 2500 of the voters in the municipal
      area or part thereof above 10,000 there shall be one
      additional elected Councillor, so, however, that the total
      number of elected Councillors shall not exceed 20;

      (iii) the figure in (i) and (ii) shall be odd, if possible;

      (iv) ‘C’ Class — The number of elected Councillors shall be 10.

     (b) the number of seats, if any, to be reserved for the Scheduled
     Castes or Scheduled Tribes so that such number shall bear, as
     nearly as may be, the same proportion to the number of elected
     Councillors as the population of the Scheduled Castes or of the
     Scheduled Tribes in the municipal area bears to the total
     population of that area and not less than one-third of such seats
     shall be reserved for women and such seats shall be allotted by
     rotation to different wards in the Council.

     (bb) the number of seats, if any, to be reserved for persons
     belonging to the category of Other Backward Classes so that
     such number shall be twenty seven percent of the number of
     seats to be filled in through election in the Council and such seats
     shall be allotted by rotation to different wards in the Council.

..

(3) The reservation of seats for Scheduled Castes and Scheduled
Tribes made by an order under sub-section (2) shall cease to have
effect when the reservation of seats for those Castes and Tribes in
the House of the People ceases to have effect under the Constitution
of India:


                               Page 44 of 232
                              25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


        Provided that nothing in this sub-section shall render any person
        elected to any such reserved seat ineligible to continue as a
        Councillor during the term of office for which he was duly elected
        by reason only of the fact that the reservation of seats has so ceased
        to have effect.

        (4) Every order under sub-section (2) shall take effect for the
        purposes of the next general election of the Council immediately
        following after the date of the order.”

81. Section 10, as it then stood, provided as follows:—
      “10. Division of municipal area into wards and reservation
        of wards for women, Scheduled Castes, Scheduled Tribes
        and Other Backward Class.—

        (1) The State Election Commission in consultation with the
        Government shall from time to time by order published in the
        Official Gazette, fix for each municipal area the number and the
        extent of the wards into which such area shall be divided. The State
        Election Commission in consultation with the Government shall
        specify in the order the ward in which a seat is reserved for women
        but in so doing he shall ensure that such a seat is reserved from time
        to time by rotation in different wards of the municipal area. He
        shall by a like order specify the wards in which seats are reserved
        for Scheduled Castes, Scheduled Tribes or the Other Backward
        Class, including the seats for offices of Chairperson having regard
        to the concentration of population of those Castes, or Tribes, or as
        the case may be, of those class, in any particular wards.

        Provided that such order shall be issued at least seven days before
        the date of notification of the general election.


                                   Page 45 of 232
                                  25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


        (2) Each of the wards shall elect only one Councillor.

        (3) Every order issued under sub-section (1) shall take effect for the
        purpose of the next general election immediately following the date
        of such order.

        (4) Nothing in this section shall be deemed to prevent women or
        persons belonging to the Scheduled Castes, Scheduled Tribes or
        Other Backward Class for whom seats are reserved in any Council,
        from standing for election and being elected to any of the seats
        which are not reserved.”

  Amendments introduced by Ordinance No. 4 of 2026

82. The Goa Municipalities (Amendment) Ordinance, 2026 was
    promulgated by the Governor on 22 April 2026 and published in the
    Official Gazette on 23 April 2026. The Ordinance expressly provided
    that it would come into force at once.


83. Insofar as Section 9 is concerned, the Ordinance did not substitute the
    entire provision. It amended Section 9(2)(a) in the following terms:—
        “2. Amendment of Section 9.— In Section 9 of the Goa
        Municipalities Act, 1968 … in sub-section (2), in Clause (a),—

        (i) in item (i),—

        (a) for the figures ‘2500’, the figures ‘3000’ shall be substituted;

        (b) for the word ‘voters’, the word ‘population’ shall be substituted;

        (ii) in item (ii),—

        (a) for the figures ‘2500’, the figures ‘3000’ shall be substituted;

                                    Page 46 of 232
                                   25th August 2026
              WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


       (b) for the word ‘voters’, the word ‘population’ shall be substituted.”

84. Section 10, on the other hand, was substituted in its entirety and
    the substituted provision reads thus:—

      “10.    Division     of   Municipal       areas    into    wards     and
       reservation of wards:—

       (1) Upon issuance of the order under sub-section (2) of Section 9 the
       State Election Commission shall, by order published in the Official
       Gazette, fix for each or any municipal area the number of the wards
       into which such area shall be divided.

       (2) The State Election Commission shall thereafter undertake the
       exercise of delimitation of the wards so specified in each or any
       Municipal area within a period of 60 days from the date of
       publication of the order in the Official Gazette, under sub-section
       (1).

       (3) The State Election Commission shall prepare a draft of
       delimitation of wards with respect to each or any municipal area
       and publish it in the Official Gazette inviting objections and
       suggestions from the public within a period of 30 days from the date
       of publication of draft of delimitation in the Official Gazette. The
       written objections and suggestions received in writing shall be
       considered by the State Election Commission and a final
       notification of delimitation shall be issued by the State Election
       Commission in consultation with the Government, in respect of each
       or any municipal area within a period of 30 days from the last date
       for submitting such objections.

       (4) An empirical data pertaining to political backwardness shall be
       obtained by the State Election Commission from the Goa State
                                    Page 47 of 232
                                   25th August 2026
     WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


Commission for Backward Classes in respect of each or any
Municipal area and the wards, based on the final notification of
delimitation issued under sub-section (3).

(5) Upon receipt of the data under sub-section (4) from the Goa
State Commission for Backward Classes the State Election
Commission shall publish a draft of reservation of seats in the
Official Gazette in respect of each or any Municipal area inviting
objections/suggestions from the public within a period of 30 days.

(6) Upon receipt of objections/suggestions in writing and
considering the same the State Election Commission shall publish
the final notification of reservation in the Official Gazette, in
consultation with the Government, with respect to each or any
municipal area, within a period of 30 days from the last date for
submitting such objections.

(7) After expiry of 30 days from the date of publication of the final
notification of reservation, the State Election Commission shall
declare elections to each or any of the municipal area.

(8) Each of the ward shall elect only one Councillor.

(9) Every order/notification issued under sub-sections (1), (3) and
(6) shall take effect, for the purpose of the ensuing general election,
immediately following the date of such order.

Explanation: In all cases where objections/suggestions from the
public are invited, the same shall be submitted in writing, however no
opportunity of personal hearing shall be afforded to the parties.

(10) Nothing in this section shall be deemed to prevent women or
persons belonging to the Scheduled Castes, Scheduled Tribes or Other

                           Page 48 of 232
                          25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


       Backward Class for whom seats are reserved in any Council, from
       standing for election and being elected to any of the seats which are
       not reserved.”

85. A comparison of the two statutory Schemes shows the changes which
    are material for the present controversy. Section 9 now determines the
    number of elected Councillors by reference to population instead of
    voters, while increasing the relevant numerical unit from 2,500 to
    3,000. The earlier Section 10 contemplated delimitation and
    reservation substantially as part of one exercise, whereas the
    substituted Section 10 prescribes successive stages of delimitation,
    publication of draft delimitation, consideration of objections, final
    delimitation, procurement of empirical data pertaining to political
    backwardness, draft reservation, objections to reservation and final
    reservation before the election can be declared. Specific time
    schedules have also been prescribed for several of these stages within
    which each exercise is required to be completed and by following what
    procedure.


86. Having noticed the constitutional and statutory framework governing
   the controversy, we shall now consider the submissions advanced by the
   learned Counsel appearing for the Petitioners. Though the Petitions
   proceed on somewhat different grounds and the reliefs sought are not
   identical, the central submission common to them is that the
   constitutional mandate contained in Article 243U cannot be defeated or
   indefinitely postponed by introducing a legislative measure after the
   process for holding the ensuing municipal elections had already
   commenced. We shall, however, notice separately the submissions


                                  Page 49 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


   advanced in each petition since the challenge has been presented from
   different constitutional and factual perspectives.


87. Before doing so, it is necessary to clarify one aspect which emerged
    during the hearing. The Petitioners did not dispute the legislative
    competence of the State Legislature to enact a law governing the
    composition of Municipal Councils, delimitation of wards or
    reservation of seats. Their principal challenge was directed against the
    manner and point of time at which the new statutory regime was
    brought into operation and its consequence upon elections which,
    according to them, were constitutionally required to have been
    completed before expiry of the existing Municipal Councils. It was
    submitted that an otherwise permissible exercise of legislative power
    cannot be so employed as to render the command of Article 243U of
    the Constitution ineffective.


88. The Petitioners accordingly urged that the controversy is not to be
    examined merely by asking whether the State Legislature possesses
    legislative competence to amend Sections 9 and 10. According to them,
    the Court must examine the actual constitutional consequence of
    applying the amended provisions to the elections which had already
    become due. Their submission is that if the immediate application of
    the Ordinance necessarily results in postponement of those elections
    beyond the constitutionally prescribed period, the Court is required to
    protect the mandate of Article 243U of the Constitution by issuing
    appropriate directions under Article 226.




                                    Page 50 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


89. Mr. Chaitanya Padgaonkar, learned Counsel appearing for the
    Petitioners represented by him, submitted that Article 243U embodies
    a constitutional command which admits of no postponement on
    account of administrative or legislative steps undertaken after the
    elections had become due. According to him, the constitutional
    obligation was not merely to commence the process of election before
    expiry of the respective Municipal Councils but to complete the
    elections and ensure constitution of the succeeding elected bodies
    before expiry of their five-year tenure. He submitted that the State
    Government and the State Election Commission were throughout
    aware of the dates on which the respective terms would expire and
    were therefore required to undertake every preparatory exercise
    sufficiently in advance so that the mandate of Article 243U(3)(a) was
    complied with.


90. Learned Counsel submitted that the State Election Commission had
    in fact commenced the exercise for holding the elections under the law
    then prevailing and that the process had progressed considerably
    before the Ordinance was promulgated. The number of Councillors
    had been determined, the exercise of delimitation had commenced,
    draft wards had been published and objections had been invited.
    According to him, there was therefore no factual impediment which
    prevented the authorities from completing the remaining exercise and
    holding the elections within the constitutionally prescribed period.
    The subsequent legislative intervention, according to him, cannot
    retrospectively justify the failure to perform a constitutional obligation
    which had already arisen.



                                  Page 51 of 232
                                 25th August 2026
                 WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


91. Mr. Padgaonkar placed considerable reliance upon the decision of the
       Constitution Bench of the Supreme Court in Kishansing Tomar v.
       Municipal Corporation of the City of Ahmedabad2. He submitted that
       the Supreme Court has authoritatively held that the five-year duration
       prescribed by Article 243U and the requirement that elections be
       completed before its expiry are mandatory and that neither revision of
       electoral rolls nor other preparatory exercises can ordinarily constitute
       a justification for postponing municipal elections. According to him,
       once the constitutional authority knows when the tenure of the elected
       body will expire, it is obliged to arrange all antecedent statutory
       exercises around that immutable constitutional date and not the
       constitutional date around the administrative exercise.


92. Learned Counsel then relied upon Suresh Mahajan v. State of
       Madhya Pradesh3, to submit that the Supreme Court has carried the
       principle in Kishansing Tomar (supra) further and has described the
       obligation to hold local body elections within the constitutional period
       as inviolable. He emphasised that an ongoing delimitation or
       formation of wards cannot ordinarily be invoked as a legitimate
       ground for withholding the election programme. His submission was
       that what cannot constitutionally be accomplished through executive
       inaction cannot be accomplished indirectly by introducing a fresh
       statutory process after the election has become due.


93. It was in this context that Mr. Padgaonkar questioned the timing of the
       Ordinance. He submitted that the challenge was not founded merely


  2
      (2006) 8 SCC 352
  3
      (2022) 12 SCC 770
                                       Page 52 of 232
                                      25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    upon the proposition that the Legislature could never alter the basis
    for determining the number of Councillors or prescribe a different
    procedure for delimitation and reservation. His contention was that
    the Ordinance was promulgated at a stage when the terms of some of
    the Municipal Councils had already expired, the terms of the
    remaining Councils were shortly to expire and the State Election
    Commission had already undertaken substantial steps under the
    existing law. According to him, the immediate application of a new and
    substantially longer statutory procedure at that stage necessarily
    ensured that compliance with Article 243U became impossible.


94. Learned Counsel submitted that this consequence assumes
    importance while examining the exercise of power under Article 213.
    He contended that there was no material demonstrating any sudden
    or unforeseen circumstance which required the statutory regime to be
    altered through an Ordinance at that particular stage. According to
    him, if the State considered the existing statutory mechanism
    deficient, there was nothing which prevented it from undertaking the
    amendment sufficiently in advance. He relied upon the chronology
    preceding the Ordinance to contend that unsettling an electoral
    exercise which had been underway for a considerable period at the
    very stage when the elections were required to be completed called for
    a satisfactory constitutional explanation.


95. Mr. Padgaonkar further submitted that the challenge to the Ordinance
    was founded upon colourable exercise of power and manifest
    arbitrariness. According to him, the Court is entitled, while examining
    such a challenge, to consider not merely the form of the legislation but

                                  Page 53 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    its direct effect and consequence. He submitted that the immediate
    consequence of the Ordinance was that an election which was
    otherwise approaching completion under the existing statutory
    framework was abandoned and replaced by an exercise containing
    several successive stages extending substantially beyond the expiry of
    the elected Municipal Councils. The pleadings themselves characterise
    the Ordinance as manifestly arbitrary on account of the procedural
    delays introduced while the municipal elections remained overdue.


96. Learned Counsel also addressed the contention that the amendment
    was necessary because Section 9 previously determined the number of
    Councillors by reference to voters whereas the Ordinance substituted
    population. He submitted that this circumstance by itself could not
    retrospectively invalidate the electoral exercise already undertaken
    under a law which was then valid and operative. According to him, the
    Legislature undoubtedly possessed the power to alter the statutory
    basis prospectively, but the existence of a legislative preference for a
    different basis could not furnish a constitutional justification for
    allowing elections already due under Article 243U to remain
    indefinitely postponed.


97. Mr. Padgaonkar thereafter dealt with the decisions of the Karnataka
    High Court concerning the municipal elections in that State and the
    subsequent orders passed by the Supreme Court. He relied upon the
    reasoning adopted by the Karnataka High Court to contend that a
    legislative amendment introduced after elections had become due
    should not be permitted to defeat the mandate of Article 243U and that
    the election could be completed under the statutory regime which

                                  Page 54 of 232
                                 25th August 2026
                 WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


       governed when the constitutional obligation arose. At the same time,
       he sought to distinguish the subsequent orders of the Supreme Court
       concerning Bengaluru on the ground that those proceedings arose
       from the peculiar restructuring of the Bruhat Bengaluru Mahanagara
       Palike and the statutory changes made in that context. He submitted
       that those interim orders cannot be understood as laying down a
       general proposition that every subsequent legislative intervention
       automatically overrides the temporal mandate of Article 243U. The
       recorded submissions specifically distinguish the Bengaluru situation
       from the present controversy on this basis.


98. Learned Counsel also relied upon the decision of the Allahabad High
       Court in Vaibhav Pandey versus State of U.P., Thru. Prin. Secy. Deptt.
       Urban Development, Civil Secrt. Lok. And Another4 to meet the
       contention that reservation and the empirical inquiry concerning
       backward classes must necessarily precede the election irrespective of
       the resulting delay. He submitted that the constitutional requirements
       concerning reservation are undoubtedly required to be observed, but
       that the exercise undertaken for that purpose cannot be permitted to
       result in an indefinite displacement of elected local government. He
       particularly relied upon the reasoning that, notwithstanding the
       magnitude of the empirical exercise required for backward-class
       reservation, formation of an elected municipal body cannot be
       indefinitely delayed in the face of Article 243U.




  4
      2022 SCC OnLine All 913
                                       Page 55 of 232
                                      25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


99. Mr. Padgaonkar therefore submitted that Article 243U must remain
    the controlling constitutional consideration. According to him,
    provisions concerning composition, delimitation and reservation are
    required to be harmoniously implemented, but none of those
    provisions can be administered in a manner which renders the express
    temporal command contained in Article 243U ineffective. He
    accordingly urged that this Court should issue a time-bound
    mandamus requiring the State Election Commission to proceed with
    the elections without permitting the subsequently introduced
    statutory   exercise to become         a justification for continuing
    administration of the Municipal Councils through appointed
    Administrators.


100. Mr. Padgaonkar then addressed the challenge from the perspective of
    Article 213 of the Constitution. He clarified that the Petitioners were
    not questioning the legislative competence of the State to amend the
    Goa Municipalities Act nor were they contending that the subject
    matter of the Ordinance was beyond the legislative field available to
    the State. His submission was that the extraordinary power of
    promulgating      an Ordinance      could be       exercised only    when
    circumstances existed which rendered immediate legislative action
    necessary and that the existence of such circumstances was open to
    judicial scrutiny within the limited parameters recognised by the
    Supreme Court.


101. Developing this submission, learned Counsel invited our attention to
    the chronology preceding the Ordinance. He submitted that the basis
    of 2,500 voters contained in the existing Section 9 had been operating

                                  Page 56 of 232
                                 25th August 2026
                 WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


       for several years, the census figures relied upon by the State were
       themselves of 2011, the judgments concerning reservation and the
       Triple Test were already in existence and the State Election
       Commission had been proceeding with the municipal election exercise
       with the knowledge and participation of the State Government for a
       considerable period. According to him, when nothing constitutionally
       or factually new had arisen immediately before April 2026, the State
       was required to disclose what circumstance suddenly necessitated
       recourse to Article 213 at a stage when the election process had
       substantially progressed and the terms of the Municipal Councils were
       either over or were about to expire.


102. In support of this submission, Mr. Padgaonkar relied upon A.K. Roy
       v. Union of India And Others 5and the subsequent exposition of the
       law governing judicial review of the satisfaction underlying the
       exercise of Ordinance-making power. He submitted that the Court was
       not being invited to examine the adequacy or sufficiency of the
       material upon which such satisfaction was reached. According to him,
       the narrower enquiry was whether there existed any relevant
       contemporaneous material at all which could demonstrate the
       circumstances requiring immediate action at that particular point of
       time. He contended that, apart from the affidavit of the Director of
       Municipal         Administration     and     the    justification   subsequently
       advanced during the hearing, no material had been placed before the
       Court explaining why an Ordinance became immediately necessary
       only when the municipal elections had become due. The proposition



  5
      (1982) 1 SCC 271
                                          Page 57 of 232
                                      25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    advanced by him was that existence of relevant material is judicially
    examinable although its adequacy is not.


103. Learned Counsel further submitted that the challenge on the ground
    of colourable exercise of power had specifically been pleaded and was
    not an allegation introduced for the first time during oral arguments.
    According to him, the expression “fraud on the Constitution”, in this
    context, was not employed in the sense of fraud understood in private
    law but to contend that a constitutional power had been used as a
    device to achieve indirectly a result which could not directly be
    achieved consistently with Article 243U. He relied upon the sequence
    of events commencing with the preparatory election exercise and
    culminating in the promulgation of the Ordinance at what he
    described as the eleventh hour to contend that the State was required
    to satisfactorily explain why an electoral exercise undertaken over a
    substantial period was required to be undone at that stage.


104. Mr. Padgaonkar also submitted that the validity of the Ordinance
    could not be examined in isolation from its actual effect upon the
    constitutional process. According to him, six Municipal Councils had
    already completed their tenure when the Ordinance was brought into
    force while the terms of the remaining Councils were shortly thereafter
    to expire. The successive periods contemplated by substituted Section
    10 made it impossible, even on the date of promulgation of the
    Ordinance, to complete the entire exercise before expiry of the
    remaining Councils. He therefore submitted that the consequence of
    the legislation was not an incidental administrative delay but an



                                  Page 58 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    inevitable postponement of elections beyond the period contemplated
    by Article 243U.


105. Considerable argument was also addressed by Mr. Padgaonkar upon
    the decisions arising from Karnataka. His submission was that the
    decision of the Karnataka High Court rendered by Justice A.S. Oka had
    proceeded on the principle that a subsequent legislative intervention
    could not be applied so as to defeat elections which had already
    become constitutionally due and that the elections concerned could
    proceed under the law which governed them before the amendment.
    When confronted with the subsequent orders of the Supreme Court,
    learned Counsel sought to distinguish the Bengaluru proceedings on
    the ground that the municipal structure itself had thereafter
    undergone a fundamental statutory reorganisation and fresh
    delimitation consequently became unavoidable. He contended that
    the indulgence granted in those peculiar circumstances could not be
    elevated into a general proposition that every amendment introduced
    after elections become due must necessarily restart an existing
    electoral process.


106. Insofar as the proceedings concerning Vijayapura were concerned,
    learned Counsel maintained that the Karnataka litigation had to be
    understood in its successive statutory and procedur1al stages and that
    the later orders could not be read as diluting the constitutional
    requirement of Article 243U. He ultimately relied upon the Karnataka
    decisions for the narrower proposition that a legislative intervention
    made during an ongoing electoral process cannot, merely by reason of



                                  Page 59 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    its timing, furnish an unrestricted power to postpone an election
    which the Constitution requires to be completed within a fixed period.


107. Mr. Padgaonkar thereafter answered the submission concerning the
    requirement of empirical data for reservation of backward classes. He
    submitted that the constitutional importance of lawful reservation was
    not disputed by the Petitioners. His contention, however, was that an
    exercise for collection or updating of empirical material could not be
    commenced so belatedly as to become the reason for defeating Article
    243U. He emphasised that the Goa State Commission for Backward
    Classes was a continuously functioning statutory body and that the
    requirement of empirical inquiry for political reservation in local
    bodies had not arisen for the first time in April 2026. According to him,
    the absence of institutional preparedness could not itself furnish a
    constitutional justification for postponing elections.


108. In this context, learned Counsel placed reliance upon Vaibhav
    Pandey, (supra). He submitted that even while recognising the
    necessity of empirical inquiry for backward-class reservation and the
    magnitude of that exercise, the Court had emphasised that
    constitution of elected municipal bodies could not indefinitely await
    completion of such an exercise because of the mandate contained in
    Article 243U. According to him, the requirements of reservation and
    timely elections had to be implemented harmoniously, and the former
    could not be converted into a ground for extinguishing the latter.


109. Learned Counsel finally submitted that the controversy had to be
    examined by maintaining the constitutional hierarchy. Article 243U,

                                  Page 60 of 232
                                 25th August 2026
                WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


       according to him, fixes the outer constitutional limit within which an
       elected municipal body must be succeeded through the electoral
       process. A law enacted by the State in exercise of its legislative
       competence undoubtedly binds the State Election Commission while
       it remains operative, but such law cannot claim an operation which
       defeats an express command of the Constitution. His submission
       therefore was that the Court could neither treat the delay as a matter
       of mere arithmetic nor permit successive statutory periods introduced
       by ordinary legislation to effectively enlarge a constitutional timeline.


109A. In further support of the submission that the constitutional obligation
       to hold elections cannot ordinarily be postponed on account of a
       belated delimitation or reservation exercise, Mr. Padgaonkar relied
       upon Beant Kumar v. State of Punjab and others6, and Virendrasinh
       Vaghela v. State of Gujarat and others7. He submitted that these
       decisions reinforce the principle that preparatory electoral exercises
       must be undertaken sufficiently in advance and cannot be permitted
       to become a justification for withholding elections which have become
       constitutionally due. The controversy in Beant Kumar (supra) itself
       concerned whether municipal and local-body elections could be
       delayed on account of a pending delimitation exercise.

109B. Learned Counsel also relied upon Parmar Samantsinh Umedsinh v.
       State of Gujarat8, while dealing with the constitutional scheme
       governing the composition of Municipalities under Articles 243R and
       243ZA. He submitted that the judgment recognises the legislative


   6
     CWP-PIL-142 of 2024, decided on 14 October 2024
   7
     2015 SCC OnLine Guj 1182
   8
     (2022) 15 SCC 364
                                         Page 61 of 232
                                        25th August 2026
                 WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


        competence of the State in matters concerning the composition and
        structure of Municipalities, but equally makes it clear that such
        legislation remains subject to Part IX-A of the Constitution. He
        therefore relied upon the decision to contend that the existence of
        legislative competence does not answer a challenge founded upon
        inconsistency between the operation of a State law and a constitutional
        mandate.

109C. On the question of reservation, Mr. Padgaonkar relied upon Naresh
        Krishna Gaunekar v. State of Goa9, Vikas Kishanrao Gawali v. State
        of   Maharashtra10,         and     Rahul       Ramesh   Wagh   v.    State   of
        Maharashtra11. He submitted that these authorities recognise, on the
        one hand, the constitutional requirement of providing reservation in
        accordance with law and, on the other, the necessity of complying with
        the Triple Test before providing political reservation for Other
        Backward Classes. His submission, however, was that the requirement
        of completing the Triple Test cannot be invoked after the elections
        have become due as a ground for indefinitely postponing them. The
        later orders following Vikas Gawali (supra) expressly reiterate that
        elections already due cannot be delayed merely because the Triple Test
        remains incomplete.

109D. Mr. Padgaonkar further relied upon the decision of this Court in
        Sandeep Vazarkar v. State of Goa and others12, together with the
        connected Petitions, for the proposition that elections to local bodies
        are required to be completed within the constitutionally prescribed


   9
     2008 (3) Mh.L.J. 667
   10
      (2021) 6 SCC 73
   11
      2025 SCC OnLine SC 2469
   12
      Writ Petition No.238 of 2022 decided on 28 June 2022
                                            Page 62 of 232
                                          25th August 2026
                WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


        tenure and that the constitutional responsibility in that regard rests
        not merely upon the State Election Commission but also upon the
        State and other authorities concerned with the electoral process. The
        judgment was specifically included in the compilation relied upon by
        him.

109E. Learned Counsel also placed reliance upon State of Goa v. Fouziya
        Imtiaz Shaikh13, particularly for the constitutional position of the State
        Election Commission under Article 243ZA. According to him, the
        decision recognises that the Commission is not powerless when faced
        with a constitutional or statutory infraction and may insist upon its
        correction before proceeding with the election. He relied upon this
        principle to submit that the Commission’s obligation is ultimately to
        the Constitution and that it cannot treat an executive or statutory
        impediment as sufficient justification for allowing the constitutional
        timeline governing elections to remain unfulfilled.

109F. Lastly, Mr. Padgaonkar relied upon the Karnataka decisions in
        Vinayak v. State of Karnataka14 , and M.R. Anand v. State of
        Karnataka,15. He submitted that these decisions proceeded on the
        principle that where municipal elections had already become due, a
        subsequent statutory or delimitation exercise could not ordinarily be
        permitted to restart the electoral clock and postpone the election
        indefinitely. He relied upon them along with the Karnataka line of
        cases already noticed above to support his submission that the




   13
      (2021) 8 SCC 401
   14
      W.P. No.202474 of 2022 decided on 14 October 2022
   15
      W.P. No.35 of 2020 decided on 10 December 2020
                                          Page 63 of 232
                                         25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    constitutional due date of an election cannot be displaced merely
    because a subsequent legislative or delimitation exercise is introduced.


110. We shall now advert to the submissions advanced by Mr. Gosavi,
    learned Counsel appearing for the Petitioners in the connected
    petition. While adopting the submissions already advanced on the
    binding character of Article 243U and the constitutional obligation to
    hold elections before expiry of the tenure of the Municipal Councils,
    Mr. Gosavi developed the challenge to the Ordinance from a somewhat
    different perspective. His principal submission was that the State
    could undoubtedly exercise its legislative power in the field of
    municipal elections, but such power could not be exercised at a point
    of time and in a manner which had the inevitable effect of defeating an
    express constitutional command.


111. Mr. Gosavi submitted that Article 243U was not merely a provision
    prescribing the ordinary tenure of a Municipality. According to him,
    the expression employed by the Constitution that every Municipality
    shall continue for five years “and no longer”, read with clause (3),
    which requires an election to constitute a Municipality to be completed
    before expiry of its duration, constitutes a mandatory constitutional
    limitation which neither the executive nor the legislature could
    indirectly enlarge. He submitted that the constitutional obligation was
    therefore not merely to commence preparations for an election before
    expiry of the tenure but to ensure that the election itself was completed
    within the period prescribed by the Constitution.




                                  Page 64 of 232
                                 25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


112. To demonstrate the significance of this constitutional limitation,
    learned Counsel drew a comparison between Articles 83(2), 172(1),
    243E and 243U. He submitted that the Constitution has consciously
    employed substantially similar language while prescribing the
    duration of the House of the People, the Legislative Assemblies,
    Panchayats and Municipalities. According to him, these provisions
    embody the constitutional insistence that democratic institutions
    cannot be continued beyond their constitutionally prescribed tenure
    merely because some legislative or administrative exercise remains
    incomplete. He therefore submitted that an ordinary legislation or an
    Ordinance could not accomplish indirectly what the Constitution itself
    did not permit directly.


113. It was in this context that Mr. Gosavi described the Ordinance as a
    legislative intervention which, although ostensibly concerned with
    population-based representation and delimitation, had to be
    examined with reference to the point of time at which it was
    promulgated and the consequence which necessarily followed from its
    implementation. He submitted that if a State could wait until the
    election process had substantially progressed and the tenure of the
    elected bodies was about to expire and thereafter introduce a new
    statutory regime requiring the entire process to be undertaken afresh,
    the mandatory character of Article 243U could be rendered ineffective
    by successive legislative interventions.


114. Mr. Gosavi was careful to accept that the existence of Article 243U did
    not denude the State Legislature of its legislative competence in
    relation to municipal elections. When this aspect was specifically put

                                   Page 65 of 232
                                  25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    to him during the hearing, he accepted that the State continued to
    possess the power to legislate even when municipal elections were due.
    His submission, however, was that the existence of legislative
    competence and the constitutional validity of the manner in which that
    competence was exercised were two different questions. According to
    him, every exercise of legislative power remained subordinate to the
    Constitution and could therefore be examined where its timing and
    operation resulted in the frustration of another mandatory
    constitutional provision.


115. Mr. Gosavi then carried this submission to Article 213 of the
    Constitution. He contended that the present measure was not
    legislation enacted in the ordinary course by the State Legislature but
    an Ordinance promulgated in exercise of an extraordinary
    constitutional power which itself required the existence of
    circumstances rendering immediate action necessary. According to
    him, therefore, apart from examining the legislative competence of the
    State, the Court was entitled to examine whether circumstances
    existed which could constitutionally sustain recourse to the
    Ordinance-making power at that particular point of time.


116. In support of this proposition, Mr. Gosavi placed considerable reliance
    upon the decision of the Constitution Bench in A.K. Roy v. Union of
    India (supra) and, more particularly, upon the decision of the
    Constitution Bench in Krishna Kumar Singh v. State of Bihar (supra).
    He submitted that the satisfaction contemplated while exercising the
    Ordinance-making power does not enjoy absolute immunity from
    judicial review. He fairly accepted that the Court would not examine

                                   Page 66 of 232
                                  25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    the adequacy or sufficiency of the material which formed the basis of
    such satisfaction, but submitted that the existence of relevant material
    and the existence of circumstances requiring immediate legislative
    action were themselves matters which could be judicially examined.


117. On the factual application of this principle, Mr. Gosavi submitted that
    there was no sudden development immediately preceding the
    promulgation of the Ordinance which could explain the necessity for
    legislative intervention at that stage. The 2011 census figures were
    available for several years. The constitutional provisions governing
    Municipalities      had     remained        unchanged.       The      judicial
    pronouncements relied upon by the State were not rendered
    immediately before the Ordinance. The State was aware of the dates
    on which the terms of the Municipal Councils would expire and was
    equally aware that the State Election Commission had already
    commenced the preparatory exercise for conducting their elections.
    He therefore questioned what circumstance arose only in April 2026
    which made immediate recourse to Article 213 necessary.


118. Learned Counsel submitted that this question assumed greater
    significance because the electoral exercise had not remained dormant
    until promulgation of the Ordinance. According to him, the State
    Election Commission had been corresponding with the State
    authorities, the relevant information had been supplied by the
    Directorate of Municipal Administration and substantial steps
    towards delimitation and the ensuing elections had already been
    undertaken. The State Government was consequently aware not only
    of the impending expiry of the Municipal Councils but also of the stage

                                   Page 67 of 232
                                  25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    to which the electoral exercise had progressed. It was against this
    background that he characterised the introduction of the Ordinance at
    the last stage as a colourable exercise of constitutional power.


119. Mr. Gosavi submitted that the expression “fraud on the Constitution”,
    as employed by the Petitioners, had to be understood in this
    constitutional sense. According to him, the allegation was not one of
    personal fraud or individual mala fides against any particular
    functionary. The contention was that a constitutional power had been
    employed as a device to produce a consequence which the Constitution
    prohibited, namely postponement of elections beyond the period
    prescribed by Article 243U. He submitted that where an act which
    could not constitutionally be accomplished directly was sought to be
    achieved through the interposition of ordinary legislation or an
    Ordinance, the Court was entitled to examine the substance and effect
    of the exercise rather than its form.


120. Mr. Gosavi accordingly submitted that the supremacy of the
    Constitution, which constitutes one of the foundational features of the
    constitutional structure, would be seriously impaired if an ordinary
    law were treated as sufficient justification for non-compliance with an
    express constitutional deadline. His criticism of the stand adopted by
    the Respondents was that it effectively required the State Election
    Commission to follow the subsequently enacted law notwithstanding
    that the inevitable consequence of doing so was failure to complete the
    elections within the period mandated by Article 243U. According to
    him, Article 243ZA undoubtedly requires the State Election
    Commission to act in accordance with law, but the law contemplated

                                  Page 68 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    by Article 243ZA itself remains subordinate to the Constitution and
    cannot acquire precedence over Article 243U.


121. Learned Counsel then dealt with the practical consequence of
    accepting the Respondents' proposition. He submitted that if a
    legislative intervention introduced shortly before expiry of an elected
    body could itself furnish sufficient justification for restarting the
    election process, the constitutional limitation would become
    vulnerable to repeated postponement. He illustrated the submission
    by referring to the corresponding constitutional provisions prescribing
    the tenure of Panchayats, Legislative Assemblies and Parliament and
    contended that the constitutional principle could not vary merely
    because the present controversy concerned Municipal Councils. His
    submission was that the Court must guard against a principle which
    would permit an ordinary legislative measure to neutralise a
    constitutionally fixed democratic tenure.


122. Mr. Gosavi further submitted that the difficulty could not be answered
    by stating that the Ordinance sought to advance another constitutional
    objective. He did not dispute the importance of population-based
    representation, proper delimitation or constitutionally permissible
    reservation. His submission was that these objectives were known to
    the State sufficiently in advance and ought to have been pursued in a
    manner which enabled their completion without violating Article
    243U. According to him, the State could not remain inactive when
    sufficient time was available and thereafter rely upon the very exercise
    which it belatedly commenced as justification for postponing
    constitutionally mandated elections

                                  Page 69 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


123. Mr. Gosavi then demonstrated his submission by reference to the
    actual dates on which the terms of the eleven Municipal Councils were
    due to expire. He pointed out that the Ordinance was promulgated on
    22 April 2026, by which time the terms of several Municipal Councils
    had already expired, whereas the terms of the remaining Councils were
    to expire shortly thereafter. The record shows that the terms of
    Bicholim, Curchorem, Canacona and Pernem Municipal Councils
    expired on 31 March 2026, that of Cuncolim on 5 April 2026 and that
    of Valpoi on 8 April 2026. The terms of Quepem and Sanguem were to
    expire on 9 May 2026, whereas those of Margao, Mormugao and
    Mapusa were to expire on 26 May 2026.


124. Learned Counsel submitted that these dates were important because
    the constitutional deadline under Article 243U had to be worked
    backwards and not forwards. According to him, if the election
    programme itself required a minimum period for nominations,
    scrutiny, withdrawal, polling and declaration of results, the
    preparatory exercise had necessarily to be completed sufficiently
    before the last date of the existing Municipal Council. The
    constitutional mandate could not, according to him, be understood as
    permitting the State Election Commission to wait until the last date of
    the tenure and only thereafter commence the election process.


125. Mr. Gosavi submitted that the impossibility became evident upon
    comparing these dates with the procedure introduced by substituted
    Section 10. The new provision contemplated fixation of wards, an
    exercise of delimitation for which a period of sixty days was provided,
    publication of draft delimitation followed by thirty days for objections

                                  Page 70 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    and suggestions, consideration of those objections and final
    delimitation, procurement of empirical data concerning political
    backwardness, publication of draft reservation followed by another
    thirty-day objection period, final reservation and thereafter a further
    period of thirty days before declaration of the elections. His
    submission was that, quite apart from the actual time required for the
    empirical inquiry and the election programme, the statutory
    architecture introduced on 22 April 2026 made compliance with the
    impending constitutional deadlines impossible.


126. According to learned Counsel, this demonstrated an important
    distinction between an unforeseen administrative impediment arising
    during an election and a statutory scheme which, from the date on
    which it was introduced, necessarily carried the election beyond the
    constitutional date. He submitted that the present case belonged to the
    latter category. The consequence complained of was therefore
    inherent in the immediate application of the Ordinance to these eleven
    Municipal Councils and was not the result of some subsequent or
    unexpected circumstance.


127. Mr. Gosavi also answered the submission that applying the earlier law
    to some Municipal Councils and the amended law to others would
    create an anomalous situation. He submitted that the relevant
    constitutional date for each Municipality was the date on which its
    tenure expired and that Article 243U operated independently in
    relation to each elected body. According to him, the possibility that
    different Municipal Councils might consequently fall to be governed
    by different statutory regimes could not override the constitutional

                                  Page 71 of 232
                                 25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    requirement applicable to each of them. The transcript records his
    submission that the true enquiry was when the mandate under Article
    243U “kicks in” and that, since the election itself requires time for
    completion, the process necessarily has to commence before the
    terminal date.


128. Learned Counsel then addressed the State's justification that the
    amendment was intended to replace the voters-based criterion by a
    population-based criterion and thereby improve the representative
    character of Municipal Councils. He submitted that this might explain
    the legislative policy underlying the amendment, but it did not answer
    the constitutional question concerning its timing. According to him,
    there was a fundamental distinction between asking why the
    Legislature considered population to be a preferable basis and asking
    why that change had to be brought into force by an Ordinance in April
    2026 after the election exercise had commenced. His submission was
    that the Respondents had substantially answered the former but not
    the latter.


129. Mr. Gosavi further submitted that the State could not justify the timing
    of the Ordinance by contending that the earlier statutory regime was
    constitutionally deficient. He pointed out that municipal elections had
    previously been conducted under that regime and that the State itself
    had continued to act upon it until immediately before the Ordinance.
    According to him, if the earlier provisions were constitutionally valid,
    there was no constitutional necessity to abandon an advanced
    electoral exercise merely because the Legislature subsequently
    considered another method preferable. If, on the other hand, the

                                   Page 72 of 232
                                  25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    State's case was that the earlier regime was constitutionally
    impermissible, it would have to explain how elections had
    continuously been conducted under that very regime and why the
    supposed defect had remained unattended until the present elections
    became due.


130. Learned Counsel clarified, however, that his submission was not that
    the Legislature was prohibited from replacing voters with population
    or from increasing the numerical benchmark from 2,500 to 3,000. He
    accepted that legislative policy may change and that a court cannot
    invalidate an amendment merely because the earlier law was also
    workable. His submission remained confined to the application of the
    newly introduced regime to elections in respect of which the
    constitutional obligation under Article 243U had already arisen and,
    in several cases, had already been breached.


131. Mr. Gosavi thereafter addressed the Respondents' reliance upon the
    presumption of constitutionality attaching to legislation. He accepted
    the existence of that presumption but submitted that it could not
    answer a demonstrated conflict between the operation of an ordinary
    law and an express constitutional mandate. According to him, once the
    direct consequence of applying the Ordinance to the ensuing elections
    was shown to be postponement beyond Article 243U, the Court was
    required to examine the constitutional effect of the measure rather
    than terminate the enquiry merely upon the presumption ordinarily
    attaching to legislation.




                                  Page 73 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


132. Learned Counsel accordingly urged that the consequence or direct
    impact of the impugned measure was a legitimate consideration in
    constitutional adjudication. His submission was that constitutional
    review cannot be confined to the form in which legislative power has
    been exercised where the necessary effect of the measure is to impair
    a constitutional limitation. He invoked the supremacy of the
    Constitution as the controlling principle and contended that no organ
    of the State could employ a power conferred by the Constitution itself
    in a manner which rendered another binding constitutional command
    ineffective.


133. On the question of relief, Mr. Gosavi submitted that the Court was not
    powerless merely because the Ordinance had come into force.
    According to him, the primary constitutional obligation was to restore
    elected municipal government at the earliest possible point of time. He
    therefore urged that the ensuing elections should not be permitted to
    remain suspended merely for completion of an exercise introduced
    after the constitutional deadlines had arisen and that appropriate
    directions ought to be issued to the State Election Commission to
    proceed with the elections within a strict and definite period.


134. Mr. Gosavi nevertheless accepted during the course of the discussion
    that, so long as the Ordinance remained constitutionally valid and
    operative, the Court would have to confront the question whether it
    could direct the State Election Commission simply to disregard the
    amended statutory provisions. It was in answer to this difficulty that
    he maintained his challenge to the Ordinance itself and, in the
    alternative, its application to the present round of elections. According

                                  Page 74 of 232
                                 25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


     to him, the constitutional difficulty could not be resolved by
     simultaneously upholding the law and directing a constitutional
     authority to act contrary to it; the Court would therefore have to
     determine the challenge before fashioning the ultimate relief.


135. The submission of Mr. Gosavi, in substance, was therefore that the
     case presented two related but distinct constitutional questions. The
     first concerned the validity of the exercise of Ordinance-making power
     at the stage at which it was exercised. The second concerned the
     constitutional consequence of applying the amended statutory regime
     to elections which Article 243U required to have already been
     completed. He submitted that, whichever route was adopted, the
     ultimate constitutional objective had to remain restoration of
     democratically elected Municipal Councils without permitting any
     further avoidable postponement.


 135A. In support of the submissions already noticed above, Mr. Gosavi also
     relied upon Naresh Krishna Gaunekar and others v. State of Goa and
     others (supra). He referred to the decision in the context of the
     statutory and constitutional requirements governing reservation in
     elections to local bodies in the State of Goa and submitted that the
     exercise of reservation and the electoral process have necessarily to
     conform to the constitutional scheme. His reliance upon the decision
     was also intended to demonstrate that questions concerning
     reservation in local bodies in Goa have previously been subjected to
     judicial scrutiny by examining the statutory exercise against the
     constitutional    requirements       governing      representative   local
     government.

                                   Page 75 of 232
                                  25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


135B. Mr. Gosavi then relied upon Dnyaneshwar Narso Naik v. State of
    Goa (supra), in support of his submission concerning the
    constitutional obligation to constitute elected local bodies within the
    period prescribed by the Constitution. According to him, the
    constitutional provisions relating to the duration of local bodies and
    the holding of elections are not directory provisions whose observance
    can depend upon administrative convenience. He submitted that the
    State and the State Election Commission are required to organise their
    respective statutory exercises in such a manner that the constitutional
    timetable is observed and that an exercise which could and ought to
    have been undertaken earlier cannot ordinarily furnish a justification
    for postponing an election after it has become due.


135C. Reliance was also placed upon Beant Kumar v. State of Punjab and
    others (supra) decided by the Punjab and Haryana High Court on 14
    October 2024. Mr. Gosavi submitted that the very issue which arose
    before the Court in that case was whether elections to Municipalities,
    Municipal Councils, Municipal Corporations and other local bodies
    could be delayed because a delimitation exercise remained pending.
    He relied upon the decision to reinforce his submission that
    delimitation is an exercise which the authorities are required to
    anticipate and complete in time and that a pending delimitation
    exercise cannot ordinarily be converted into a ground for defeating the
    constitutional command requiring timely elections.




                                  Page 76 of 232
                                 25th August 2026
                   WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


135D. Mr. Gosavi further relied upon Chhaya D/o Jasvantsing Hajari v.
        Committee for Scrutiny 16in the course of his challenge to the manner
        in which the impugned legislative measure operates upon an electoral
        process which, according to the Petitioners, had already substantially
        progressed under the pre-existing statutory regime. He submitted that
        the Court, while examining the constitutional validity and operation of
        legislation, is entitled to consider its real effect and consequence and
        cannot confine the inquiry merely to the form in which the legislative
        measure has been enacted.


135E. In continuation of the same submission, Mr. Gosavi placed reliance
        upon the Constitution Bench decision in I.R. Coelho (Dead) by LRs. v.
        State of Tamil Nadu17. He submitted that the supremacy of the
        Constitution constitutes an essential feature of its basic structure and
        that the constitutional validity of a legislative measure has ultimately
        to be tested by examining its direct impact upon the constitutional
        principle which is said to have been infringed. According to him, the
        form of the legislative measure is therefore not decisive and its
        consequences are relevant where those consequences directly impair
        a constitutional mandate.


135F. Applying these principles to the present case, Mr. Gosavi submitted
        that the challenge to the Ordinance cannot be answered merely by
        saying that the State Legislature possesses legislative competence over
        Municipalities or that the Ordinance has been promulgated in exercise
        of the constitutional power under Article 213. His submission was that


  16
       Writ Petition No.4198 of 2005 and Ors. decided on 01.08.2018.
  17
       (2007) 2 SCC 1
                                             Page 77 of 232
                                            25th August 2026
                  WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


        the Court must examine what the Ordinance actually does in the
        circumstances in which it was promulgated. According to him, if its
        immediate consequence is to render ineffective an electoral exercise
        which had substantially progressed, require that exercise to
        commence afresh and thereby carry the elections beyond the period
        mandated by Article 243U, that consequence forms an integral part of
        the constitutional scrutiny of the impugned measure.


 135G. These authorities were relied upon by Mr. Gosavi together with
        Krishna Kumar Singh v. State of Bihar18, Suresh Mahajan v. State of
        Madhya Pradesh (supra), and Sri M. Shivaraju v. State of
        Karnataka19, which we have already noticed while recording his
        principal submissions. His cumulative submission was that the power
        to promulgate an Ordinance is undoubtedly a constitutional legislative
        power, but its exercise remains subject to judicial review on recognised
        constitutional grounds and cannot be used in a manner which has the
        effect of defeating another express and binding constitutional
        command.


136. Mr. Gaurish Agni, learned Counsel appearing for the petitioner in Writ
        Petition No. 1572 of 2026, while adopting the submissions advanced
        on the mandatory character of Article 243U, principally directed his
        challenge to the consequences which followed after promulgation of
        the Ordinance. He submitted that his petition stood on an additional
        factual footing because the State Election Commission had, before the
        Ordinance came into force, actually undertaken the exercise


   18
        (2017) 3 SCC 1
   19
        2020 SCC OnLine Kar 3409
                                        Page 78 of 232
                                       25th August 2026
              WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


     contemplated by the law then prevailing and had thereafter, on 21 May
     2026, declared that entire delimitation exercise null and void.
     According to him, the constitutional validity of this subsequent action
     of the State Election Commission had to be examined independently
     of the wider challenge to the Ordinance.


137. Mr. Agni took us through the steps undertaken before 22 April 2026
     and submitted that this was not a case where the authorities had
     merely expressed an intention to hold elections. The State Election
     Commission had appointed the requisite officers, adopted the relevant
     electoral rolls, fixed the number of Councillors, prepared the draft
     delimitation and invited objections from the public. The petitioner
     himself had participated in the process by submitting objections on 4
     April 2026. According to learned Counsel, when the statutory exercise
     had reached such an advanced stage, the subsequent decision to
     abandon it altogether had a direct bearing upon the constitutional
     obligation to complete the elections within time.


138. Learned Counsel submitted that the significance of the earlier exercise
     did not depend upon whether every preparatory step constituted a part
     of the “election” in the technical sense in which that expression has
     been understood for the purpose of the constitutional bar against
     judicial interference after commencement of an election. His
     contention was narrower. According to him, the earlier steps
     demonstrated that the machinery necessary for holding the elections
     had already been activated and substantial statutory work had already
     been completed. The State could therefore not treat the position



                                    Page 79 of 232
                                   25th August 2026
              WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    existing on 22 April 2026 as though the entire electoral exercise had
    yet to commence.


139. Mr. Agni placed emphasis upon the decision of this Court in
    Dnyaneshwar Narso Naik v. State of Goa (supra) and submitted that
    the purpose of requiring delimitation and reservation to be completed
    sufficiently before notification of an election was itself to advance the
    constitutional value of a free and fair election. According to him,
    adequate opportunity for objections to delimitation and reservation
    enables grievances to be considered and, if necessary, judicially
    examined before the election reaches a stage where interference
    becomes constitutionally restricted. The petition specifically proceeds
    on this foundation and treats a fair delimitation exercise and sufficient
    opportunity for objections as integral to the conduct of a free and fair
    election.


140. He therefore submitted that there was no dispute on behalf of the
    petitioner about the desirability of a fair delimitation exercise or about
    the necessity of making reservations in accordance with constitutional
    requirements. The difficulty, according to him, was that these very
    objectives had been invoked to abandon an exercise which had already
    substantially progressed and to substitute an entirely fresh exercise at
    a stage when the constitutional period for holding the elections had
    either expired or was about to expire. In his submission, a measure
    intended to improve the fairness of an election could not be
    implemented in a manner which indefinitely displaced the election
    itself.



                                    Page 80 of 232
                                   25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


141. Mr. Agni then addressed the change brought about in Section 9 by
    substituting “population” for “voters”. He submitted that this
    amendment had to be understood with some precision. The earlier
    Section 9 employed the number of voters for determining the number
    of elected Councillors, whereas reservation for Scheduled Castes and
    Scheduled Tribes was already linked to their proportion in the
    population of the municipal area. The amendment therefore altered
    the statutory basis for determining the strength of the Council, but did
    not for the first time introduce population as a concept into the
    municipal statutory scheme.


142. Learned Counsel submitted that this distinction assumed importance
    in answering the State's contention that the entire pre-Ordinance
    electoral exercise had become constitutionally unusable once
    population replaced voters. According to him, the mere fact that the
    Legislature thereafter considered population to be the preferable basis
    for fixing the number of Councillors did not retrospectively render
    every action validly undertaken under the earlier law unconstitutional.
    He submitted that the State would have to distinguish between the
    validity of the legislative policy underlying the amendment and the
    necessity of applying that policy by restarting the present elections.


143. Mr. Agni further submitted that the statutory framework itself
    continued to use electoral rolls for identifying the persons entitled to
    vote even after the amendment. Population and voters therefore
    performed different functions within the electoral scheme. According
    to him, the State's reliance upon the population-voter distinction could
    justify a change in legislative policy, but did not by itself answer why

                                  Page 81 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    an already advanced delimitation exercise had to be nullified when the
    constitutional date for completing the elections had already arrived.


144. Learned Counsel also questioned the decision dated 21 May 2026 on
    the ground that the State Election Commission had treated the
    Ordinance as automatically extinguishing everything done under the
    earlier law. His submission was that the Ordinance did not expressly
    declare every earlier step null and void nor did it contain a specific
    provision invalidating all action already undertaken. According to
    him, before abandoning an exercise which had progressed through
    publication of draft wards and receipt of objections, the Commission
    was required to consider what part of the earlier exercise remained
    capable of being preserved or adapted consistently with the amended
    law.


145. In this context, Mr. Agni submitted in rejoinder that the Respondents
    had proceeded on an unnecessarily absolute proposition that nothing
    undertaken before 22 April 2026 could thereafter be utilised.
    According to him, even if a fresh determination of the number of
    Councillors and consequent adjustment of ward boundaries became
    necessary, it did not follow that all administrative material,
    geographical work, electoral data and objections already gathered had
    to be discarded as though they had never existed. The later stand of
    the State Election Commission that the earlier exercise could not be
    used because the basic criterion had changed was, according to him,
    too broad. The Commission itself subsequently stated that the pre-
    Ordinance draft delimitation had already been prepared and
    forwarded for consultation before the law changed.

                                  Page 82 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


146. Mr. Agni thereafter dealt with the reservation for backward classes.
    He submitted that the requirement of a contemporaneous rigorous
    empirical inquiry could not be disputed after the judgments of the
    Supreme Court governing political reservation for Other Backward
    Classes. His submission, however, was that this requirement was
    known much before April 2026 and that the dedicated Commission
    could not remain institutionally unprepared until the municipal
    elections became due. According to him, if empirical inquiry was a
    recurring prerequisite for local-body reservation, the relevant
    statutory institutions were required to maintain the necessary
    material and undertake all preparatory work capable of being done in
    advance.


147. The discussion during the hearing concerning the Goa State
    Commission for Backward Classes was relied upon by Mr. Agni to
    support this submission. It emerged that the 2011 Census constituted
    the last published census and that substantial municipality-wise work
    concerning identification of communities and examination of political
    backwardness was capable of being undertaken without waiting for the
    final ward boundaries. Learned Counsel therefore submitted that
    pending delimitation could not justify keeping the entire empirical
    exercise in abeyance. The final mapping of the conclusions onto newly
    delimited wards might await final delimitation, but the foundational
    inquiry could and ought to proceed simultaneously.


148. Mr. Agni submitted that the constitutional significance of this aspect
    went beyond the present election. If the dedicated Commission were
    permitted to begin its work only after every delimitation exercise was

                                  Page 83 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    finally completed, the same difficulty would recur in every electoral
    cycle and Article 243U would repeatedly become vulnerable to
    institutional delay. He therefore urged that the functions of the State
    Election Commission, the State Government and the Backward
    Classes Commission had to be coordinated and, wherever possible,
    undertaken contemporaneously instead of sequentially.


149. Learned Counsel also pressed the challenge to the timing of the
    Ordinance as pleaded in the petition. He submitted that the petitioner
    had specifically pleaded that the Ordinance was promulgated at the
    eleventh hour after expiry of the tenure of some Municipal Councils,
    after appointment of Administrators and after substantial progress of
    the electoral exercise. The petition expressly characterises the measure
    as a colourable exercise which, in its operation, prolonged governance
    through appointed Administrators instead of elected representatives.


150. Mr. Agni, however, submitted that even independently of any
    allegation concerning motive, the admitted chronology was sufficient
    to require the Court to examine the constitutional effect of the
    Ordinance. According to him, the petitioner's case did not have to
    succeed only upon proving personal mala fides. If the objective
    operation of the amended procedure necessarily prolonged an existing
    breach of Article 243U, that consequence itself required consideration
    while moulding constitutional relief.


151. Learned Counsel then addressed the alternative prayer in his petition.
    He submitted that if this Court was not persuaded to invalidate the
    Ordinance in its entirety, the Court could nevertheless protect Article

                                  Page 84 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    243U by holding that the amended regime should not be applied so as
    to unsettle elections which had already become due under the pre-
    existing framework. It was on this footing that the petitioner had
    expressly sought, in the alternative, a declaration that the Ordinance
    was inapplicable to the present general elections and that the elections
    be conducted on the basis of the earlier delimitation and electoral
    framework. The petition simultaneously seeks a time-bound
    mandamus for completion of all eleven municipal elections.


152. In rejoinder to the State's submission that an operative law could
    neither be ignored by the State Election Commission nor kept aside by
    the Court without first being invalidated, Mr. Agni submitted that the
    petitioner's alternative case had to be understood as one of
    constitutional harmonisation and not administrative disobedience.
    According to him, Article 243ZA(2) itself makes the legislative power
    of the State “subject to the provisions of this Constitution”. The State
    Election Commission was therefore bound both by the law governing
    the election and by the constitutional timeline within which that law
    had to operate. The existence of the amended legislation could not be
    treated as extinguishing the Commission's independent constitutional
    obligation under Article 243ZA read with Article 243U. Article 243ZA
    expressly places State legislation concerning municipal elections
    subject to the Constitution.


153. Mr. Agni ultimately submitted that the Court was not required to
    choose between timely elections and lawful delimitation or
    reservation. Both constitutional requirements had to be preserved.
    What could not be accepted, according to him, was a construction

                                   Page 85 of 232
                                 25th August 2026
                 WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


       under which every stage provided by the amended law was permitted
       to consume its maximum outer period irrespective of the
       constitutional default which had already occurred. He therefore urged
       that, even if the amended regime were allowed to operate, every
       remaining stage should be subjected to the shortest legally permissible
       and judicially enforceable timeline so that the constitutional breach
       under Article 243U was not perpetuated any further.


154. The submissions of Mr. Agni thus added two dimensions to the
       challenge already advanced by the other Petitioners. The first concerns
       the legality and consequence of the State Election Commission's
       decision dated 21 May 2026 nullifying the earlier delimitation
       exercise. The second concerns the obligation of all authorities
       participating in delimitation and reservation to act with institutional
       preparedness and, wherever legally possible, simultaneously, so that
       compliance with one requirement of Part IX-A does not become the
       reason for continued non-compliance with another.


154A. In support of his submission concerning the constitutional position
       of the State Election Commission and the effect of a statutory
       requirement of consultation with the State Government, Mr. Agni
       relied upon Pranoy Roy v. State of West Bengal20. He submitted that,
       in matters concerning the conduct and scheduling of municipal
       elections, the constitutional authority vested with superintendence,
       direction and control of elections cannot be reduced to a subordinate
       role    merely because       the governing enactment contemplates



  20
       2015 SCC OnLine Cal 8823
                                       Page 86 of 232
                                      25th August 2026
                WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


        consultation with the Government. According to him, where the
        constitutional obligation to hold elections within time has arisen, the
        process of consultation has to be construed consistently with the
        independent constitutional responsibility of the State Election
        Commission.


 154B. Learned Counsel relied upon the said decision particularly to
        contend that consultation cannot be converted into a mechanism by
        which the Government effectively controls whether and when an
        election should be held. His submission was that the State Election
        Commission must retain primacy in the electoral field entrusted to it
        by Article 243ZA, although the Commission must undoubtedly
        discharge its functions within the framework of a validly enacted law.
        The material placed before us concerning the West Bengal litigation
        records that the issue there also arose in the context of postponement
        of municipal elections on account of restructuring or reconstitution of
        municipal bodies.


154C. Mr. Agni also relied upon Dattatray Yedu Thombre v. State of
        Maharashtra21, while developing his challenge to the Ordinance as a
        colourable exercise of constitutional power. He submitted that the
        Ordinance-making power under Article 213 is legislative in character
        and is undoubtedly wide within the legislative competence of the State,
        but remains a constitutional power which must be exercised
        consistently with the limitations inherent in the Constitution.
        According to him, an Ordinance cannot be employed as a device for



   21
        2019 SCC OnLine Bom 4408
                                      Page 87 of 232
                                     25th August 2026
              WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


     accomplishing indirectly a consequence which would otherwise be
     inconsistent with an express constitutional command.


154D. Learned Counsel submitted that the principle of colourable legislation
     was relevant in the present case not because any personal mala fides
     were attributed to the Governor or to an individual member of the
     Government, but because the Court was required to examine the
     substance    of    the   legislative   exercise   and    its   constitutional
     consequence. The petition itself specifically pleads that the Ordinance
     constitutes a colourable exercise of power because it was brought into
     force after substantial progress had already been made towards the
     municipal elections and because its application required the entire
     exercise to recommence, thereby continuing administration of the
     Municipal Councils through appointed authorities instead of elected
     representatives.


154E. Mr. Agni accordingly submitted that Dattatray Yedu Thombre
     (supra) had to be read together with the constitutional principles
     governing Ordinance-making power and the supremacy of the
     Constitution. His contention was not that an Ordinance becomes
     invalid merely because its promulgation affects an impending election.
     His submission was that where the chronology demonstrates that an
     electoral exercise had been undertaken over a considerable period, the
     constitutional deadline had arrived and an Ordinance introduced at
     that stage necessarily displaced that exercise and postponed the
     elections, the Court was entitled to examine whether the extraordinary
     constitutional power had been employed in a manner compatible with
     Article 243U.

                                    Page 88 of 232
                                   25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


155. Mr. Devidas Pangam, learned Advocate General appearing for the
    State, opposed the Petitions and submitted that the entire challenge
    proceeds on an erroneous assumption that Article 243U disables the
    State Legislature from altering the statutory framework governing
    municipal elections once the tenure of a Municipality is approaching
    expiry. According to him, Article 243U undoubtedly contains a
    constitutional mandate requiring timely elections, but it neither
    suspends the legislative power of the State nor authorises the State
    Election Commission or the Court to disregard a law validly brought
    into force in exercise of that legislative power.


156. The learned Advocate General submitted at the outset that the
    Ordinance is an exercise of legislative power under Article 213 and,
    upon promulgation, possesses the same force and effect as an Act of
    the State Legislature. He therefore contended that the Ordinance
    cannot be treated on the same footing as an executive notification,
    administrative instruction or governmental decision. A challenge to
    such legislation must satisfy the recognised grounds of constitutional
    review, namely want of legislative competence, breach of a
    constitutional limitation, violation of fundamental rights or manifest
    arbitrariness. The State in its affidavit has specifically taken the
    position that none of these grounds has been established in the present
    Petitions.


157. Addressing the challenge under Article 213, the learned Advocate
    General submitted that the power of the Governor to promulgate an
    Ordinance becomes available when the Legislative Assembly is not in
    session and the Governor is satisfied that circumstances exist which

                                  Page 89 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    render immediate action necessary. He submitted that the sufficiency
    or adequacy of the material which led to such satisfaction is not open
    to judicial substitution merely because another view of the necessity
    or timing may be possible. He further submitted that no personal
    motive could be attributed either to the Legislature or to the Governor
    for promulgating the Ordinance and that allegations of mala fides
    which may furnish a ground against an administrative action cannot,
    without much more, invalidate plenary legislation. This is also the
    specific stand taken in the affidavit filed by the State.


158. The learned Advocate General did not dispute that the existence of
    circumstances relevant to the exercise of the Ordinance-making power
    may be examined within the limited scope of judicial review
    recognised by the Constitution Bench decisions relied upon by the
    Petitioners. His answer, however, was that the material and
    circumstances which led to the Ordinance were directly related to the
    constitutional    requirements      governing      the    composition   of
    Municipalities, delimitation of wards and reservation of seats.
    According to him, once relevant material bearing upon these subjects
    existed, the Court could not sit in appeal over the legislative
    assessment as to whether the change should have been made earlier,
    later or through an Act instead of an Ordinance.


159. Mr. Pangam then submitted that the Ordinance was not enacted for
    the purpose of extending the tenure of any Municipality. It does not
    amend Article 243U, does not provide for continuation of an elected
    Council beyond five years and does not confer any statutory tenure
    upon an Administrator inconsistent with the Constitution. According

                                  Page 90 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    to him, what the Ordinance does is to regulate the manner in which
    the succeeding Municipal Council is to be constituted by altering the
    basis for determining the number of Councillors and by prescribing a
    detailed procedure for delimitation and reservation. The fact that
    compliance with that procedure requires time cannot, according to
    him, convert a law concerning the composition and electoral structure
    of Municipalities into a law extending their tenure.


160. The learned Advocate General placed considerable emphasis upon
    Article 243ZA(2), which expressly authorises the Legislature of a State,
    subject to the Constitution, to make laws with respect to all matters
    relating to or connected with elections to Municipalities. His
    submission was that the State Election Commission exercises its
    constitutional powers under Article 243ZA(1) within the legislative
    framework validly enacted under clause (2). So long as such legislation
    remains operative and has not been declared unconstitutional, the
    State Election Commission is bound to implement it and cannot select
    between the earlier and the subsequently enacted statutory regimes
    according to its own assessment of which would enable an earlier
    election.


161. According to the learned Advocate General, this principle provided
    the complete answer to the alternative case advanced by the
    Petitioners that the Ordinance may be upheld generally but ignored
    for the present electoral cycle. He submitted that there is no
    constitutional doctrine under which a law which continues to be valid
    can simply be “kept aside” for one election and applied to another.
    Either the law suffers from a constitutional infirmity and must be

                                  Page 91 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    invalidated to that extent, or, while it remains valid, every
    constitutional and statutory authority is bound to give effect to it.


162. The learned Advocate General therefore strongly questioned the
    course adopted by the Karnataka High Court in M. Shivaraju v. State
    of Karnataka (supra), where the amended statutory regime was read
    down so as not to apply to elections which had already become due.
    According to him, the difficulty with that approach was that the
    legislation was permitted to remain on the statute book while its
    operation was nevertheless excluded from the very elections to which,
    according to its terms, it applied. He submitted that such a course
    effectively amounted to interfering with the legislation without
    holding it unconstitutional.


163. Mr. Pangam submitted that this difficulty was subsequently reflected
    in the proceedings before the Supreme Court. He pointed out that the
    judgment of the Karnataka High Court which excluded the amended
    law from the pending electoral cycle was stayed by the Supreme Court
    before the later statutory restructuring of Bengaluru occurred. He
    emphasised that the first order of stay was therefore not attributable
    to the subsequent division of Bengaluru into several corporations.
    Thereafter, when further statutory changes came into force, the
    Supreme Court permitted the delimitation and election exercise to
    proceed in accordance with the new law and repeatedly extended the
    time required for completing that process.


164. The learned Advocate General also referred to the proceedings
    concerning Vijayapura and submitted that the Supreme Court

                                   Page 92 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    permitted the State Government and the State Election Commission
    to proceed under the amended statutory regime even though the
    elections had become due earlier. According to him, these orders were
    significant not because they diluted the importance of Article 243U,
    but because they demonstrated that a constitutional court, when
    confronted with an operative legislative change, did not direct the
    Election Commission to disregard that law merely because elections
    had earlier become due.


165. On this basis, Mr. Pangam submitted that the Karnataka experience
    had to be understood as demonstrating the error in treating Article
    243U as automatically freezing the statutory framework on the date on
    which the tenure of an elected body expires. If that proposition were
    accepted, any law enacted thereafter, though otherwise valid and
    applicable to the election when actually held, would have to be ignored
    merely because the election ought to have been held at an earlier point
    of time. According to him, there is no constitutional basis for such a
    doctrine.


166. To illustrate the difficulty, the learned Advocate General posed a
    situation where an election is legitimately postponed on account of an
    exceptional circumstance recognised in law and, during that period,
    the Legislature enacts a new law governing the composition or conduct
    of the election. He submitted that it could hardly be contended that,
    when the election is ultimately held, it must nevertheless be governed
    by the law which existed on the date when the earlier term expired.
    According to him, unless the subsequent law itself provides otherwise,



                                  Page 93 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    the election must be held in accordance with the law in force when the
    statutory and electoral exercise is actually undertaken.


167. Mr. Pangam then addressed the Petitioners' reliance upon Kishansing
    Tomar (supra). He accepted without reservation that the Constitution
    Bench has emphasised the mandatory character of Article 243U and
    the obligation of the State Election Commission to plan the election
    sufficiently in advance. His submission, however, was that the
    judgment itself recognises that exceptional circumstances may arise in
    which   elections    cannot     be    completed    within    the     ordinary
    constitutional period. According to him, the references in that
    judgment to natural calamities, breakdown of law and order and
    similar situations cannot be read as an exhaustive statutory catalogue
    incapable of accommodating any other constitutionally compelling
    circumstance.


168. The learned Advocate General submitted that judgments cannot be
    read as though the illustrations employed by the Court were
    themselves statutory provisions. A constitutional court decides the
    factual and legal situation before it and may identify circumstances
    which then arise for consideration, but those illustrations cannot be
    converted into a closed list excluding every situation which may
    subsequently arise. His submission therefore was that Kishansing
    Tomar (supra) does not lay down that only war, calamity or
    breakdown of law and order can ever justify an election being
    conducted after expiry of the tenure of the local body.




                                   Page 94 of 232
                                  25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


169. In this context, he referred to subsequent judicial orders in which time
    for completing local-body elections was extended in order to enable
    statutory   exercises    concerning      delimitation,    restructuring   or
    reservation to be properly completed. According to him, these orders
    demonstrate that the constitutional mandate of Article 243U has never
    been understood in isolation from every other constitutional
    requirement governing a lawful election. He submitted that the
    question in each case is not whether Article 243U is important, which
    is beyond dispute, but how that mandate is to operate when another
    constitutional or statutory obligation essential to a valid election must
    simultaneously be fulfilled.


170. Mr. Pangam submitted that this distinction also answers the reliance
    placed upon Suresh Mahajan (supra). According to him, the
    judgments relied upon by the Petitioners principally dealt with delays
    caused by executive or administrative inaction, including belated
    delimitation exercises which could and ought to have been undertaken
    earlier. The present case, according to him, stands on a materially
    different footing because a legislative change has intervened and that
    legislation now occupies the field. The State Election Commission
    cannot treat a law as though it were merely an executive impediment
    which may be bypassed in order to adhere to an earlier administrative
    schedule.


171. The learned Advocate General thereafter placed considerable reliance
    upon the constitutional importance of a free and fair election. He
    submitted that periodicity is undoubtedly one facet of electoral
    democracy, but an election conducted with an incorrect composition

                                   Page 95 of 232
                                  25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    of   the      Council,    defective     delimitation      or   constitutionally
    impermissible reservation cannot be regarded as constitutionally
    satisfactory merely because it has been completed within time.
    According to him, the Constitution requires not simply an election, but
    an election conducted under a lawful framework which gives proper
    effect to the composition and reservation provisions contained in Part
    IX-A.


172. It was in this context that Mr. Pangam justified the change from
    “voters” to “population” in Section 9. He submitted that the
    Constitution consistently uses population as the relevant demographic
    concept      for   municipal     representation     and    expressly    defines
    “population” in Article 243P(g) by reference to the last preceding
    census of which the relevant figures have been published. Under the
    earlier Section 9, the strength of a Municipal Council was determined
    by reference to the number of voters, whereas under the Ordinance
    that basis has been substituted by population and the numerical unit
    has been altered from 2,500 to 3,000. According to him, the
    amendment brings the statutory structure into closer conformity with
    the constitutional scheme.


173. The learned Advocate General illustrated the practical consequence of
    this change by reference to the comparative material placed before us.
    He pointed out that the number of wards in certain Municipal Councils
    changes when the Council strength is determined by reference to
    population instead of voters. Such change necessarily affects not
    merely delimitation but also reservation because the number of seats
    available for reservation for women, Scheduled Castes, Scheduled

                                     Page 96 of 232
                                    25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    Tribes and backward classes is calculated with reference to the total
    number of seats in the Council. He therefore submitted that
    delimitation,      composition       and         reservation     cannot    be
    compartmentalised as though alteration of one has no consequence
    upon the others.


174. Mr. Pangam submitted that this constitutional relationship becomes
    particularly clear from Article 243T. Reservation for Scheduled Castes
    and Scheduled Tribes is required to bear, as nearly as may be, the same
    proportion to the total number of seats as their population in the
    municipal area bears to the total population of that area. Reservation
    in favour of backward classes, though enabled by clause (6), must
    equally satisfy the constitutional requirements laid down by the
    Supreme Court governing political reservation in local bodies.
    According to him, an electoral structure created on one demographic
    basis cannot conveniently be retained while reservation is worked out
    on another if the resulting representation ceases to reflect the
    statutory and constitutional scheme.


175. The   learned     Advocate    General      further submitted that         the
    contemporary empirical inquiry contemplated by the substituted
    Section 10 cannot be dismissed as an unnecessary administrative
    addition. Political reservation for backward classes, according to him,
    cannot be mechanically provided merely because a particular
    percentage      has   historically   been        employed.     The   dedicated
    Commission must identify the nature and implications of political
    backwardness local-body-wise and the reservation must thereafter be
    worked out within the constitutional ceiling. The amended Section 10

                                   Page 97 of 232
                                  25th August 2026
                  WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


       expressly incorporates that requirement into the municipal election
       process.


176. He therefore contended that the Ordinance advances, rather than
       defeats, the constitutional objective of a free and fair election. The
       State's affidavit itself takes the position that the new procedure of draft
       delimitation, objections, empirical inquiry and reservation was
       introduced in furtherance of electoral fairness and the constitutional
       requirements governing representative local government. According
       to the learned Advocate General, the mere circumstance that this more
       elaborate process requires additional time cannot render the law
       unconstitutional if the          procedure itself serves         a legitimate
       constitutional purpose.


177. Mr. Pangam then relied upon Article 243ZG and submitted that the
       Constitution itself accords a special degree of protection to laws
       relating to delimitation of constituencies and allotment of seats. He
       relied upon Jammu and Kashmir National Panthers Party v. Union
       of India22, to emphasise the constitutional distinction between a law
       governing delimitation and an executive order made under such law.
       According to him, where the Constitution creates an express bar
       against questioning the validity of a delimitation law, a challenge
       which in substance seeks to prevent the operation of such legislation
       must be approached with corresponding restraint.




  22
       (2011) 1 SCC 228
                                        Page 98 of 232
                                       25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


178. The learned Advocate General also relied upon State of Goa v.
    Fouziya Imtiaz Shaikh (supra). He submitted that the Supreme Court
    has drawn a clear distinction between statutory provisions relating to
    delimitation or allotment of seats and orders passed in exercise of
    powers conferred by those provisions. While an executive or statutory
    order may remain open to judicial review where it violates the
    governing enactment or the Constitution, the statutory provision itself
    enjoys the protection contemplated by Article 243ZG within its field.
    He therefore submitted that any grievance concerning the eventual
    delimitation or reservation may be examined at the appropriate stage,
    but that possibility cannot furnish a ground for directing that the
    legislative framework itself be disregarded.


179. Mr. Pangam placed particular reliance upon another principle
    recognised in State of Goa v. Fouziya Imtiaz Shaikh (supra), namely
    the constitutional position of the State Election Commission. He
    submitted that if any authority, including the State Government, acts
    in breach of the Constitution or the governing legislation, the State
    Election Commission possesses authority under Article 243ZA to
    insist upon compliance and, if necessary, to approach the High Court.
    Conversely, if the law governing an election requires a particular
    statutory exercise to be undertaken before the election, the State
    Election Commission cannot deliberately act in breach of that law
    merely because adherence to it affects an earlier proposed timetable.


180. According to the learned Advocate General, the Petitioners'
    alternative prayer would therefore place both the State Election
    Commission and this Court in an untenable constitutional position.

                                  Page 99 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    The Commission is asked to ignore a law which admittedly remains in
    force, whereas the Court is asked to direct such non-compliance
    without first declaring that law unconstitutional. He submitted that a
    writ of mandamus can never command a statutory or constitutional
    authority to act contrary to a subsisting law.


181. In support of this proposition, Mr. Pangam relied upon the principle
    that a High Court cannot direct statutory provisions to be ignored
    merely because it perceives an inconsistency or considers another
    course more convenient, unless it first adjudicates upon their
    constitutional validity. He particularly relied upon the Supreme
    Court's disapproval of an approach where statutory provisions were
    directed to be ignored for practical purposes without being struck
    down. His submission was that precisely the same error would arise if
    this Court upheld the present Ordinance and nevertheless directed the
    State Election Commission to conduct these elections under the
    superseded statutory regime.


182. Learned Advocate General therefore submitted that the Court should
    avoid what, according to him, was the central error in the Karnataka
    High Court approach. If the Ordinance is constitutionally invalid, the
    Court may so declare upon a properly established ground. If it is not,
    it must be given effect. There cannot, according to him, be an
    intermediate constitutional category in which the law remains valid
    but is treated as prospectively operative only because applying it to the
    present elections creates inconvenience in adhering to Article 243U.




                                  Page 100 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


183. Mr. Pangam lastly submitted that the State did not seek an indefinite
    postponement of the municipal elections. He accepted throughout the
    hearing that the elections must be held at the earliest possible date and
    that every authority concerned must act expeditiously. His resistance
    was to the proposition that expedition could be achieved by
    abandoning the law presently in force. According to him, the
    constitutionally permissible course was to implement the Ordinance,
    complete the exercises of delimitation and reservation in accordance
    with it and require all concerned authorities to perform their
    respective functions within the shortest period reasonably and
    lawfully possible.


184. The submission of the learned Advocate General, viewed in its
    entirety, was therefore that the present controversy does not require a
    choice between the Ordinance and Article 243U. The Ordinance must
    operate because it is valid legislation occupying the field, while Article
    243U must guide the speed and urgency with which that legislation is
    implemented. According to him, the Petitioners have failed to
    establish any ground for invalidating the Ordinance and the
    appropriate course would consequently be to dismiss the challenge
    while permitting the election process already commenced under the
    amended provisions to proceed to its conclusion within a definite
    timetable.


185. The learned Advocate General also addressed the submission that the
    electoral process had already commenced before promulgation of the
    Ordinance. He submitted that the preparatory steps relating to
    determination of the number of Councillors, delimitation of wards and

                                  Page 101 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    reservation of seats cannot, for every purpose, be equated with
    commencement of the “election” itself. Referring to the settled
    election-law jurisprudence, he submitted that the election, in its
    comprehensive legal sense, ordinarily commences with issuance of the
    election notification and continues until declaration of the result.
    Delimitation and allied exercises which precede such notification are
    antecedent statutory steps undertaken for creating the electoral
    framework within which the election is ultimately conducted.


186. According to Mr. Pangam, this distinction had a direct bearing upon
    the Petitioners’ contention that the Ordinance had retrospectively
    interfered with an election already in progress. His submission was
    that no election notification had been issued before 22 April 2026 and,
    therefore, the Ordinance did not interrupt an election in the sense
    understood by the constitutional provisions regulating interference
    with an ongoing electoral process. What stood affected was the
    antecedent exercise of delimitation under the earlier law, and once the
    law governing that exercise itself changed, the State Election
    Commission was obliged to proceed in accordance with the amended
    provision.


187. The learned Advocate General further submitted that Article 243ZG
    assumes significance in this context. Clause (a), with a non-obstante
    clause, prohibits the validity of any law relating to delimitation of
    constituencies or allotment of seats made or purporting to be made
    under Article 243ZA from being called in question in any Court.
    According to him, substituted Section 10 is precisely such a law
    because it regulates delimitation and allotment or reservation of seats.

                                  Page 102 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    The State has expressly taken this objection in its affidavit and has
    contended that the challenge to Section 10 is consequently barred at
    the threshold.


188. Mr. Pangam clarified that he was not contending that every action
    taken by an authority under a delimitation law is immune from judicial
    review. He accepted the distinction recognised in State of Goa v.
    Fouziya Imtiaz Shaikh (supra) between the statutory law itself and an
    order or action taken under that law. According to him, an executive
    or statutory order which transgresses the governing enactment or the
    Constitution may remain amenable to judicial review, but the
    constitutional protection accorded to the law relating to delimitation
    itself cannot be rendered meaningless by indirectly preventing that
    law from operating.


189. The learned Advocate General then relied upon the observations in
    State of Goa v. Fouziya Imtiaz Shaikh (supra) concerning the
    constitutional status of the State Election Commission. He submitted
    that the Commission is not a passive agency which must proceed with
    an election despite a known constitutional or statutory defect. If
    reservation is contrary to Article 243T or to the governing enactment,
    the Commission can insist upon correction of that defect and, in an
    appropriate case, postpone the electoral process until the illegality is
    removed. His submission was that this principle necessarily operates
    in both directions: the Commission must correct a constitutional
    infraction, but it must equally insist upon compliance with an
    operative statutory mandate.



                                  Page 103 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


190. According to the learned Advocate General, the Petitioners’ argument
    would produce the opposite result. It would require the State Election
    Commission to knowingly disregard the amended law merely because
    proceeding under the law would consume additional time. Such a
    course, he submitted, would itself amount to a statutory infraction by
    the constitutional authority entrusted with the conduct of municipal
    elections.


191. Mr. Pangam thereafter returned to the question of reservation and
    submitted that the Court should not treat delimitation and reservation
    as mere administrative formalities capable of being dispensed with
    whenever Article 243U is invoked. He relied upon the decision arising
    from Tamil Nadu to contend that the constitutional object of
    democratic local self-government cannot be effectively achieved
    unless the territorial constituencies are properly constituted and the
    constitutionally mandated reservations are correctly worked out on
    the basis of the relevant population. In that case, the Supreme Court
    itself declined to permit elections in newly constituted districts until
    the requisite delimitation exercise had been completed.


192. On this basis, the learned Advocate General submitted that the
    constitutional scheme does not recognise punctuality as the sole
    attribute of a valid election. Timeliness, lawful composition, proper
    delimitation and constitutionally compliant reservation are all
    components of the same representative process. According to him,
    Article 243U cannot be interpreted in a manner which compels an
    election to be held on a framework which the Legislature has validly



                                  Page 104 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    replaced and which no longer represents the law governing the
    constitution of the Municipal Councils.


193. The learned Advocate General also rejected the suggestion that the
    exceptional circumstances referred to in Kishansing Tomar (supra)
    constitute an exhaustive list beyond which delay can never be
    constitutionally tolerated. He submitted that judicial decisions are not
    to be read as statutory enactments and that the factual illustrations
    noticed in one case cannot foreclose the possibility of materially
    different circumstances arising in another. His submission was that
    the principle emerging from Kishansing Tomar (supra) is that delay
    must be exceptional and supported by legally sustainable reasons, and
    not that only the particular examples referred to in that judgment can
    ever qualify as such reasons.


194. He therefore contended that the subsequent decisions and orders of
    the Supreme Court concerning delimitation, reservation and
    restructuring of local bodies have to be read as part of the development
    of the same constitutional principle. According to him, those orders
    demonstrate that the Court has, in appropriate cases, permitted the
    constitutional timeline to yield to the minimum extent necessary to
    complete another indispensable constitutional or statutory exercise,
    while simultaneously requiring the authorities to complete the
    elections within a judicially controlled period.


195. Mr. Pangam placed particular emphasis upon the successive orders
    passed by the Supreme Court in the Karnataka proceedings. He
    submitted that the High Court had directed that the pending elections

                                  Page 105 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    be conducted without giving effect to the newly introduced legislative
    regime, whereas the Supreme Court stayed that judgment and
    thereafter permitted the processes contemplated by the subsequent
    law to continue. The Supreme Court subsequently extended the time
    for completing delimitation and the consequent elections on more
    than one occasion. According to him, the significance of these orders
    lies in the fact that the Court preserved the legislation and supervised
    its implementation rather than directing that it be ignored merely
    because Article 243U had already been breached.


196. The learned Advocate General submitted that the same constitutional
    method should be adopted in the present case if this Court considers
    the delay already occasioned to be unacceptable. The answer,
    according to him, is not to revive the superseded law, but to require all
    authorities functioning under the amended law to act with the greatest
    possible expedition. He maintained that this course gives effect
    simultaneously to the legislative mandate and to Article 243U and
    avoids the constitutional difficulty inherent in commanding
    disobedience of one in order to enforce the other.


197. Mr. Pangam also drew attention to the consequence which would
    follow if the Ordinance were struck down or treated as inapplicable to
    the present elections. Section 9 would revert to the earlier statutory
    basis of determining the number of Councillors by reference to voters
    instead of population, while the reservation provisions continued to
    operate by reference to population. He submitted that such a result
    would recreate the very incongruity which the Legislature had sought



                                  Page 106 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    to remove and would potentially affect the number of wards and,
    consequently, the number and location of reserved seats.


198. Learned Advocate General submitted that the Court ought not, while
    adjudicating upon a challenge founded principally on the timing of the
    Ordinance, grant relief which itself restores a statutory regime
    carrying serious constitutional and representational consequences.
    According to him, this consideration reinforces the need to preserve
    the amended law and mould the time within which it is implemented
    rather than revert to the earlier regime.


199. He further submitted that the revised number of Councillors has a
    direct mathematical impact upon reservation. By way of illustration, if
    the total number of wards in a Municipal Council rises from twenty-
    four to twenty-seven, the number of seats reserved for women also
    changes because the constitutional fraction is applied to the total
    strength of the Council. Similar consequences follow in relation to
    Scheduled Castes, Scheduled Tribes and, subject to the applicable
    constitutional requirements, backward classes. His submission
    therefore was that the amendment to Section 9 cannot be treated as a
    minor numerical alteration unconnected with the broader process of
    delimitation and reservation.


200.    The learned Advocate General also answered the Petitioners’
    criticism that the State had introduced the amended regime without
    ensuring that the Goa State Commission for Backward Classes was
    immediately ready with its empirical material. He submitted that any
    deficiency in administrative preparedness on the part of an

                                  Page 107 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    implementing authority cannot, by itself, render the legislation
    unconstitutional. The validity of the law must be tested on
    constitutional grounds and not by reference to the efficiency or
    inefficiency with which a statutory authority subsequently performs its
    functions.


201. He nevertheless accepted that, once the law is upheld and the
    authorities are required to proceed under it, none of them would be
    entitled to consume time indefinitely. If the Court considered it
    necessary to ensure expedition, it could require the State Government,
    the State Election Commission and the Backward Classes Commission
    to coordinate their functions and complete the statutory process
    within the shortest legally permissible period. His objection was only
    to any direction which required departure from, or non-
    implementation of, the Ordinance itself.


202. Finally, the learned Advocate General submitted that the Petitions,
    insofar as they seek invalidation of the Ordinance or a direction that it
    be disregarded for the present elections, are liable to be dismissed. He
    maintained that Article 243U remains fully operative and continues to
    bind every authority, but that its enforcement must take place through
    expeditious implementation of the law presently in force and not by
    judicial suspension of that law. The State, according to him, does not
    seek any open-ended extension and has no objection to the Court
    ensuring that the remaining process is completed within a strict and
    realistic timetable.




                                  Page 108 of 232
                                 25th August 2026
                 WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


203. Thus, the State’s answer to the Petitions is that there is no
       irreconcilable conflict between Article 243U and the amended
       Sections 9 and 10. The constitutional mandate of timely elections
       requires urgency in implementation, whereas the amended law
       prescribes the legal framework within which those elections must now
       be held. The learned Advocate General accordingly urged that both
       must be preserved and given effect to together.


204. In support of the State’s defence to the challenge founded upon Article
       213, the learned Advocate General relied upon A.K. Roy v. Union of
       India (supra), Dattatray Yedu Thombre v. State of Maharashtra
       (supra) and Sahebrao Narayanrao Patil v. State of Maharashtra23.
       He submitted that an Ordinance promulgated under Article 213 is an
       exercise of legislative power and stands on the same footing as an
       enactment of the State Legislature during the period of its operation.
       According to him, although the existence of the constitutional
       conditions for exercise of the Ordinance-making power is not
       altogether excluded from judicial review, the Court does not sit in
       appeal over the satisfaction of the Governor or examine the adequacy
       or sufficiency of the material as though it were reviewing an
       administrative decision.


205. The learned Advocate General relied upon these authorities also to
       answer the Petitioners’ allegation of colourable exercise of power and
       fraud on the Constitution. He submitted that the Petitioners had not
       laid the factual or legal foundation necessary for invalidating a



  23
       1993 SCC OnLine Bom 399
                                       Page 109 of 232
                                      25th August 2026
                  WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


       legislative measure on such a ground and that the mere circumstance
       that the Ordinance was promulgated when the earlier delimitation
       exercise     had     progressed     considerably      would     not     establish
       constitutional fraud. According to him, once legislative competence is
       admitted, the Petitioners must establish a recognised constitutional
       infirmity in the legislation itself and cannot invite the Court to infer an
       improper legislative purpose merely from the point of time at which
       the law was brought into force.


206. In dealing with the manner in which the constitutional power under
       Article 213 is exercised, Mr. Pangam also relied upon the Constitution
       Bench decision in Samsher Singh v. State of Punjab24. He submitted
       that the Governor is the constitutional head of the State and ordinarily
       acts upon the aid and advice of the Council of Ministers. The challenge
       therefore could not proceed on an assumption that the Governor was
       required personally to undertake an independent inquiry into the
       necessity for the Ordinance divorced from the constitutional
       machinery of the elected Government.


207. On the question of the constitutional requirement of reservation in
       local bodies, the learned Advocate General relied upon Vikas
       Kishanrao Gawali v. State of Maharashtra (supra), the subsequent
       orders in the proceedings concerning Rahul Ramesh Wagh v. State of
       Maharashtra(supra), and Vaibhav Pandey v. State of Uttar Pradesh
       (supra). He submitted that reservation in favour of backward classes
       in local-body elections cannot be provided mechanically and that the



  24
       (1974) 2 SCC 831
                                        Page 110 of 232
                                       25th August 2026
                 WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


       constitutional and judicially prescribed exercise for determining such
       reservation has to be undertaken before the electoral structure is
       finalised. The material placed before us also shows that the Supreme
       Court,     while   considering      the    subsequent     Madhya       Pradesh
       proceedings, examined the report of the dedicated Commission with
       reference to the Triple Test laid down in Vikas Gawali (supra) and the
       requirement that the proportion of reservation be determined local-
       body-wise while maintaining the overall ceiling of fifty per cent.


208.        According to the learned Advocate General, these authorities
       demonstrate that delimitation, determination of the number of seats
       and reservation cannot be treated as inconsequential preliminaries
       which may simply be dispensed with in order to achieve an earlier
       polling date. He submitted that the constitutional command of timely
       elections has to operate together with the constitutional requirements
       governing the composition and representational character of the
       elected body. The State cannot be compelled to constitute a Municipal
       Council through an electoral arrangement which does not satisfy those
       requirements merely because the previous term has expired or is about
       to expire.


209.The learned Advocate General also relied upon Dravida Munnetra
       Kazhagam v. Secretary, Governor’s Secretariat25, in answer to the
       proposition that Article 243U invariably requires elections to proceed
       notwithstanding an incomplete delimitation or restructuring exercise.
       He submitted that the Supreme Court has itself recognised, in an



  25
       (2020) 6 SCC 548
                                       Page 111 of 232
                                      25th August 2026
                  WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


        appropriate factual situation, that delimitation may first have to be
        completed before elections are conducted in newly constituted or
        reorganised local bodies. His submission was therefore that Article
        243U cannot be read in isolation from the other constitutional
        requirements which determine the territorial and representative
        structure of the body to which the election is to be held.


210. Mr. Pangam further relied upon Sri M. Shivaraju v. State of
        Karnataka (supra), and the subsequent proceedings before the
        Supreme Court concerning the Karnataka municipal elections. He
        accepted that the Karnataka High Court had emphasised the mandate
        of Article 243U, but submitted that the subsequent orders of the
        Supreme Court assume considerable significance because the
        Supreme Court did not require the intervening legislation to be
        disregarded merely because elections had become due. According to
        him, those orders demonstrate that where an operative legislative
        regime requires a fresh statutory exercise, the proper constitutional
        response may be to permit that exercise to be completed within a
        controlled period rather than to direct an election under a superseded
        legal regime. The Karnataka judgment itself records that the term of
        the BBMP had expired on 10 September 2020 and that the election
        ought ordinarily to have been completed before expiry of that term.


211. Reliance was also placed upon Menino Da Cruz v. State of Goa26, and
        Romaldo Fernandes v. State of Goa27, while dealing with the
        respective spheres occupied by the State Government and the State


  26
       Writ Petition No.664 of 2025 decided on 30 June 2025
  27
       2021 SCC OnLine Bom 275
                                             Page 112 of 232
                                           25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    Election Commission before the commencement of the election
    process. The learned Advocate General submitted that delimitation of
    constituencies and reservation of seats are exercises anterior to
    commencement of the election and need not constitutionally be
    performed by the State Election Commission merely because they
    ultimately have a bearing upon the election. The material relied upon
    before us records the distinction that the election process commences
    upon issuance of the statutory election notification and that
    delimitation and reservation precede that stage.


212. The learned Advocate General relied upon State of Goa v. Fouziya
    Imtiaz Shaikh, (supra), in this context as well. He submitted that
    Fouziya undoubtedly recognises the independent constitutional
    position of the State Election Commission and its obligation to secure
    elections in conformity with the Constitution, but does not confer
    upon the Commission a power to disregard an operative law governing
    delimitation or reservation. He pointed out that the authorities
    considered in the Goa municipal-election jurisprudence include both
    Fouziya and Romaldo Fernandes (supra) and submitted that the two
    spheres must therefore be kept distinct.


213. Mr. Pangam also relied upon Jammu and Kashmir National
    Panthers Party v. Union of India (supra), to contend that the Court,
    while enforcing the democratic requirement of elections, is not
    powerless to take account of a genuine legal or constitutional
    impediment which makes immediate elections impracticable.
    According to him, the Petitioners’ formulation that Article 243U
    admits of no accommodation whatsoever would convert the

                                  Page 113 of 232
                                 25th August 2026
                  WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


       constitutional provision into an inflexible rule operating without
       regard to circumstances in which another constitutionally necessary
       exercise has first to be completed.


214. The learned Advocate General then referred to V.S. Achuthanandan v.
       P.J. Francis28,       K.T.M.T.M. Abdul Kayoom v. Commissioner of
       Income Tax29, and Escorts Ltd. v. Commissioner of Central Excise30.
       These authorities were not relied upon for their underlying factual
       subject matter but for the settled principle governing the use of
       precedents. Mr. Pangam submitted that a judicial decision must be
       understood in the context of the question which arose for
       determination and the material facts upon which the Court decided it,
       and that expressions occurring in a judgment cannot be detached from
       that setting and applied as though they were words contained in a
       statute.


215. It was in that context that the learned Advocate General sought to
       distinguish the Petitioners’ reliance upon Kishansing Tomar (supra)
       and the subsequent decisions reiterating Article 243U. According to
       him, the observations concerning exceptional circumstances in those
       decisions cannot be converted into an exhaustive statutory catalogue
       of the only circumstances in which some unavoidable delay may occur.
       His submission was that a materially different factual or legal
       circumstance must be examined on its own constitutional footing and




  28
     (1999) 3 SCC 737
  29
     1961 SCC OnLine SC 244
  30
     (2004) 8 SCC 335
                                        Page 114 of 232
                                       25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


       that the ratio of an earlier judgment cannot be enlarged beyond the
       question which actually arose before the Court.


216. In continuation of the same submission, Mr. Pangam relied upon
       Deepak Bajaj v. State of Maharashtra31, to submit that illustrations
       employed by a Court while explaining a legal principle do not
       necessarily exhaust every factual situation in which that principle may
       operate. He therefore contended that the exceptional circumstances
       referred to in Kishansing Tomar (supra) cannot be treated as a closed
       category which constitutionally prohibits recognition of any
       subsequent circumstance not specifically mentioned there.


217. The learned Advocate General also relied upon Vinod Chinchalkar v.
       State of Maharashtra32, in support of the State’s submission
       concerning the relationship between delimitation, reservation and the
       commencement of the election process. He submitted that the
       constitutional bar and the settled election jurisprudence require a
       distinction to be maintained between challenges to the legal
       framework governing delimitation and challenges arising after the
       election process has formally commenced. According to him, the
       Petitioners cannot treat every antecedent statutory step as though the
       election itself had already commenced merely because substantial
       administrative preparation had taken place. Finally, reliance was
       placed upon Dhanraj v. Vikram Singh33. The learned Advocate
       General invoked the decision while emphasising that the Court must



  31
     (2008) 16 SCC 14
  32
     2025 SCC OnLine Bom 5233
  33
     2023 SCC OnLine SC 724
                                     Page 115 of 232
                                    25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    examine the true legal issue arising from the facts before it and apply
    precedent in the setting in which the precedent was rendered, rather
    than extracting isolated observations from decisions arising in
    materially different circumstances. According to him, the present
    controversy has to be decided by harmonising Articles 243T, 243U,
    243ZA and 213 with the law presently governing the Municipal
    Councils and not by treating any one decision concerning a different
    statutory regime as conclusively answering the controversy before us.


218. On the cumulative strength of these authorities, the learned Advocate
    General submitted that the State does not dispute the binding
    character of Article 243U or the constitutional importance of
    conducting municipal elections within time. His submission was that
    the authorities relied upon by the Petitioners do not establish the
    further proposition that an operative law governing the number of
    Councillors, delimitation and reservation must be ignored merely
    because implementation of that law requires some additional time.
    According to him, the constitutionally permissible course is to
    preserve the legislation, require strict and expeditious compliance
    with it and ensure that the elections follow immediately thereafter.


219. Mr. Somnath Karpe, learned Counsel appearing for the Goa State
    Election Commission, submitted that the Commission occupies a
    position distinct from that of the State Government. The Commission
    is the constitutional authority upon which Article 243ZA casts the
    responsibility of superintendence, direction and control over
    municipal elections and it fully recognises the mandate contained in
    Article 243U that elections to constitute a Municipality are required to

                                  Page 116 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    be completed before expiry of its tenure. At the same time, according
    to him, the Commission is equally bound to conduct those elections in
    accordance with the statutory regime which lawfully occupies the field
    on the date when the electoral exercise is undertaken.


220.Mr. Karpe submitted that the State Election Commission had not
    remained inactive in anticipation of the present elections. The
    Commission had sought information concerning the dates of expiry of
    the eleven Municipal Councils well in advance and, after obtaining the
    requisite electoral material, had initiated the statutory exercise under
    the law then prevailing. The Legislative Assembly electoral roll with 1
    January 2026 as the qualifying date was adopted for division of the
    municipal areas into wards, the number of Councillors for the eleven
    Municipal Councils was fixed on 25 March 2026, and on 30 March
    2026 a public notice was issued inviting objections and suggestions to
    the draft delimitation. The order adopting the Legislative Assembly
    electoral roll specifically records that it was adopted for division of the
    municipal areas into wards for the ensuing general elections to all
    eleven Municipal Councils.


221. Learned Counsel therefore fairly accepted that, before promulgation
    of the Ordinance, the election machinery had moved considerably
    under the then existing law. He stated, in answer to the specific queries
    put by us, that by 22 April 2026 the draft delimitation had been
    prepared and had been forwarded to the Government for the
    consultation contemplated by the then existing statutory regime.
    Subject to completion of that consultation, obtaining the necessary
    material for reservation, preparation of the ward-wise voters list and

                                  Page 117 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    the remaining election formalities, the Commission stated that the
    elections could have been concluded by the end of May 2026 or, at the
    latest, during the first week of June 2026.


222. Mr. Karpe submitted, however, that this factual position did not
    confer upon the Commission any authority to disregard the law which
    intervened on 22 April 2026. His principal submission was that Article
    243U and Article 243ZA must be read together. Article 243U fixes the
    constitutional obligation concerning the duration and timely
    constitution of Municipalities, whereas Article 243ZA requires the
    State Election Commission to conduct elections within the legislative
    framework enacted by the State under Article 243ZA(2). So long as the
    Ordinance remains valid and operative, the Commission cannot elect
    to proceed under the superseded law merely because the earlier
    exercise had reached an advanced stage.


223. Learned Counsel submitted that the Commission cannot itself
    adjudicate upon the constitutional validity of legislation and thereafter
    refuse to implement it. If a statutory provision is contrary to the
    Constitution, it is open to an aggrieved person, and in an appropriate
    case even to the Commission, to approach the constitutional Court for
    appropriate relief. Until the law is invalidated, read down or otherwise
    held inapplicable by a competent Court, the Commission is required
    to obey it. His submission during the hearing was that if the
    Commission were to disregard the Ordinance, the State or an affected
    citizen could legitimately seek a mandamus compelling the
    Commission to act in accordance with the law.



                                  Page 118 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


224. Mr. Karpe therefore resisted the Petitioners’ submission that the
    earlier exercise should simply be continued while leaving the
    Ordinance otherwise untouched. According to him, no vested right
    had accrued to any person merely because the delimitation exercise
    had commenced under the earlier statute. Once the governing law
    changed before issuance of the election notification, the Commission
    was required to adjust its subsequent action to the changed statutory
    regime. The question, according to him, was not whether the earlier
    law was workable but which law governed the election when the
    Commission was required to proceed further.


225. The Commission also defended its decision to discontinue the pre-
    Ordinance delimitation exercise. Mr. Karpe submitted that the change
    made by amended Section 9 was not merely procedural. Under the
    earlier regime, the number of Councillors was determined with
    reference to the number of voters, whereas the Ordinance substituted
    population as the relevant basis and simultaneously altered the
    numerical benchmark from 2,500 to 3,000. According to the
    Commission, this change affected the number of Councillors and
    consequently the number and territorial configuration of the wards.
    For that reason, the pre-Ordinance exercise could not simply be
    carried forward into an election governed by the amended law.


226. In answer to the challenge specifically raised to the Commission’s
    decision declaring the earlier delimitation exercise null and void,
    learned Counsel submitted that the Commission acted because the
    statutory foundation upon which that exercise had been undertaken
    had materially changed. The record shows that, after publication of the

                                  Page 119 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    Ordinance, the State forwarded the amended law to the Commission
    on 24 April 2026; the Commission called for municipality-wise
    population figures on 28 April 2026; the Census 2011 figures were
    supplied on 29 April 2026; and the matter was thereafter sent to the
    Government on 7 May 2026 for consultation regarding the number of
    Councillors under the new population-based framework. It was in this
    setting that the Commission ceased to proceed with the earlier
    delimitation exercise.


227. Mr. Karpe further submitted that the amended Section 10 has now
    entrusted the State Election Commission itself with a structured
    statutory responsibility extending from delimitation to final
    reservation and declaration of the election. The Commission is
    required first to delimit the wards, publish the draft delimitation,
    receive and consider objections and issue the final delimitation
    notification in consultation with the Government. It must thereafter
    obtain empirical data concerning political backwardness from the Goa
    State Commission for Backward Classes, prepare and publish the draft
    reservation, consider objections thereto, issue the final reservation
    notification in consultation with the Government and, after expiry of
    the period stipulated by Section 10(7), declare the election.


228. Learned Counsel accepted that these statutory stages cannot be
    allowed to become an open-ended process. During the hearing, we
    therefore required the Commission to identify separately the periods
    which it considered mandatory, the periods which represented only
    outer limits, the administrative stages capable of compression and the
    stages which could proceed contemporaneously. The Commission

                                  Page 120 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    thereafter placed before us a detailed chart and written answers to the
    questions posed by the Court.


229. Mr. Karpe informed us that, in the fresh exercise undertaken under
    the Ordinance, the stage of draft delimitation had already been
    reached and the statutory objection period was running. He explained
    that objections to delimitation principally require examination of the
    territorial configuration of the proposed wards and the corrections
    sought in relation to particular localities or boundaries. He accepted
    that the period permitted for the Commission to complete its
    subsequent administrative functions is an outer period and that the
    Commission would not insist upon consuming the whole of such
    period if the objections could be considered earlier.


230. It was on this basis that the Commission stated that, after closure of
    objections to the draft delimitation, consideration of objections,
    finalisation of the ward boundaries, consultation with the Government
    and publication of the final delimitation notification could together be
    completed    within    approximately       three   weeks,    provided   the
    Government completed its part of the consultation expeditiously. The
    Commission expressly treated consultation with the Government as
    mandatory, but did not suggest that a separate additional statutory
    period must be added merely for consultation.


231. The next stage, according to Mr. Karpe, is materially dependent upon
    the Goa State Commission for Backward Classes. Once final
    delimitation is notified, Section 10(4) requires the State Election
    Commission to obtain empirical data pertaining to political

                                  Page 121 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    backwardness in respect of each municipal area and its wards. The
    Commission therefore stated in its chart that the time required for
    furnishing that data was principally a matter for the Backward Classes
    Commission and could not accurately be estimated by the State
    Election Commission itself.


232. Mr. Karpe nevertheless accepted during the hearing that such
    dependence upon another statutory authority does not permit the
    State Election Commission to remain passive. The Commission has
    the constitutional responsibility for completing the election and must
    therefore coordinate with the Backward Classes Commission and the
    State Government so that the interdependent statutory exercises are
    undertaken without avoidable intervals. His submission was that, once
    the requisite empirical material is received, the Commission can
    immediately proceed to the reservation stage contemplated by Section
    10.


233. In relation to reservation, the Commission placed before us the
    minimum administrative period which it considered necessary after
    the statutory objection period had expired. It stated that scrutiny and
    consideration of objections, consultation with the Government,
    publication of the final reservation notification and preparation of the
    ward-wise    voters   list   could    together    be   completed     within
    approximately twenty days, subject again to timely consultation by the
    Government.


234. Mr. Karpe submitted that certain periods, however, flow expressly
    from the statute and cannot be dispensed with by the Commission

                                  Page 122 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    merely on account of the elections having become overdue. In
    particular, the Commission treated the public objection periods
    contemplated by the amended Section 10 and the period prescribed by
    Section 10(7) after publication of the final reservation notification as
    statutory requirements which it was bound to observe. After expiry of
    the thirty-day period under Section 10(7), the Commission would be
    in a position to declare the elections.


235. Once the elections are declared, the Commission stated that
    approximately twenty-five days would be required to complete the
    actual electoral programme, including filing of nominations, scrutiny,
    withdrawal of candidature, polling, counting and declaration of
    results. Mr. Karpe therefore submitted that the Court could
    distinguish between the statutory minimum periods which the
    Commission cannot lawfully eliminate and the administrative
    intervals which can and, in the present circumstances, should be
    compressed.


236. An important answer was given by the Commission when we
    specifically asked whether, if the Ordinance were upheld, there existed
    any constitutional or statutory reason why the entire election process
    could not be completed within the minimum period identified by the
    Commission itself. The Commission answered that, subject to the
    minimum statutory periods identified in the chart, there was no
    constitutional or statutory impediment to completing the
    election process within that period. This statement assumes
    significance because the Commission did not seek an indefinite period



                                  Page 123 of 232
                                 25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


     nor did it contend that the process under the Ordinance was incapable
     of being judicially placed within a firm timetable.


237. Mr. Karpe also addressed the possibility of the municipal election
     timetable approaching the forthcoming Assembly elections. He
     submitted that elections to the Legislative Assembly fall within the
     domain of the Election Commission of India, whereas municipal
     elections fall within the constitutional domain of the State Election
     Commission. He pointed out that both exercises may require
     substantially the same administrative machinery, including polling
     personnel,    Returning      Officers,      police   and     law-and-order
     arrangements, revenue officials, polling stations and vehicles, and that
     practical difficulties could therefore arise if both electoral processes
     substantially overlapped.


238. Learned Counsel, however, did not put this forward as a legal ground
     for postponing the municipal elections. His response was that the
     possibility of such logistical overlap would have to be dealt with if and
     when it actually arose. He accepted that the Commission’s present
     obligation was to complete the statutory process as expeditiously as
     the law permitted and that an anticipated future election could not
     presently furnish a basis for leaving the municipal election schedule
     open-ended.


239. Mr. Karpe also relied upon the constitutional position of the State
     Election Commission recognised in Kishansing Tomar v. Municipal
     Corporation of the City of Ahmedabad (supra), particularly the
     principle that the expressions “superintendence, direction and

                                   Page 124 of 232
                                  25th August 2026
                  WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


        control” and “conduct of elections” employed in Articles 243K and
        243ZA confer broad constitutional authority upon the State Election
        Commission. The decisions relied upon in that context include
        Mohinder Singh Gill v. Chief Election Commissioner34 and In re
        Special Reference No.1 of 200235. According to him, this broad
        constitutional authority enables the Commission to take all lawful
        measures necessary for completion of the electoral process, but does
        not confer power to act in derogation of an express statutory provision
        which remains constitutionally valid.


240. Learned Counsel was also confronted with the decisions in Suresh
        Mahajan which state that an ongoing delimitation exercise or
        incomplete Triple Test cannot ordinarily justify withholding elections
        which have become due. He did not dispute those propositions. His
        answer was that the present case had to be considered in the additional
        circumstance that an amended law had intervened and that the
        Commission itself had been statutorily entrusted with completing the
        fresh delimitation and reservation process under that law. The
        materials before us record the Supreme Court’s reiteration that
        delimitation is a continuous exercise which ought ordinarily to be
        commenced well in advance so that the election programme is not
        detained when the election becomes due.


241. The submission of the State Election Commission was therefore not that
        Article 243U becomes inoperative until completion of amended
        Section 10. Its case was that Article 243U supplies the constitutional


   34
        (1978) 1 SCC 405
   35
        (2002) 8 SCC 237
                                        Page 125 of 232
                                       25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


     urgency, while amended Sections 9 and 10 supply the presently
     operative legal route through which the election must be conducted.
     Mr. Karpe submitted that the Commission would abide by any lawful
     time-bound direction which preserves both requirements and enables
     it to complete the remaining exercise without unnecessary
     administrative intervals.


242. Thus, the position adopted by the State Election Commission differs in
     an important respect from a plea seeking postponement simpliciter.
     The Commission accepts that the elections are overdue, accepts that
     the remaining administrative stages can be substantially compressed,
     identifies the periods which according to it cannot lawfully be
     dispensed with, and states that there is no other constitutional or
     statutory impediment to completing the election process within the
     minimum timetable placed before this Court. Its resistance is confined
     to the prayer that it be directed to revive and act upon the pre-
     Ordinance exercise notwithstanding the law presently in force.


243. Mr. Shivan Desai, learned Counsel appearing for the intervenors in
     Miscellaneous Civil Application No.1756 of 2026, supported the
     Ordinance and submitted that the challenge must also be examined
     from the perspective of those belonging to the Other Backward Classes
     whose political representation is directly affected by the reservation
     exercise. He submitted that the amended Section 10 introduces, for the
     first time in a structured statutory form, the requirement of obtaining
     authentic empirical material concerning political backwardness before
     reservation is finalised and that this change advances transparency
     and fairness in the electoral process. The intervention application

                                   Page 126 of 232
                                  25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


     specifically pleads that the amended regime enables collection,
     preparation and assessment of reliable empirical data concerning
     backward classes and that the applicants, being members of the OBC
     category, are directly affected by any order which prevents that regime
     from operating.


244. Mr. Desai submitted that the controversy cannot be reduced to a
     contest between timely elections and the impugned Ordinance.
     According to him, political reservation in local bodies has
     constitutional consequences of its own and cannot be worked out on
     outdated, incomplete or mechanically applied material merely to
     accelerate    the   election      schedule.       The   requirement   of   a
     contemporaneous rigorous empirical inquiry, according to him, is
     intended to ensure that reservation actually reaches those backward
     classes which remain politically under-represented in the concerned
     local body.


245. Learned Counsel emphasised that Article 243T(6) enables the State
     Legislature to make provision for reservation in favour of backward
     classes and that, once the State has chosen to provide such reservation,
     the exercise must satisfy the constitutional requirements evolved by
     the Supreme Court. His submission was that the empirical inquiry
     contemplated by amended Section 10 is not an extraneous addition to
     the election process but is the statutory mechanism through which
     lawful political reservation is sought to be achieved.


246. Mr. Desai submitted that the Petitioners’ proposed solution of
     proceeding with the elections under the previous regime would

                                    Page 127 of 232
                                    25th August 2026
                WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


        prejudice the very class whose interests the reservation provisions are
        intended to protect. According to him, if the earlier exercise did not
        incorporate the contemporaneous empirical inquiry now mandated by
        law, directing the elections to proceed on that basis would perpetuate
        the very deficiency which the amended provision seeks to cure.


247. Learned Counsel also adopted the submission that, so long as the
        Ordinance remains operative, neither the State Election Commission
        nor this Court can simply direct that it be ignored for the present
        elections. According to him, there is a fundamental distinction
        between holding a statutory provision unconstitutional and leaving it
        intact while directing that it should not operate. The latter course, he
        submitted, would amount in substance to judicially suspending
        legislation without identifying any constitutional basis for doing so.


248. It was in this context that Mr. Desai relied upon K. Nagaraj v. State of
        Andhra Pradesh36. He submitted that the wisdom, necessity and
        expediency of legislation ordinarily lie within the legislative domain
        and that a Court does not invalidate legislation merely because
        another policy would appear preferable or because the timing of the
        measure is questioned. According to him, unless the Petitioners
        establish a constitutional prohibition or another recognised ground of
        invalidity, the Court cannot substitute its own assessment of when the
        amendment ought to have been enacted.




   36
        (1985) 1 SCC 523
                                      Page 128 of 232
                                     25th August 2026
                WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


249. Mr. Desai further relied upon Gurudevta VKSS Maryadit v. State of
        Maharashtra37, for the proposition that an operative statutory
        provision must be given effect according to its terms and cannot be
        rendered otiose merely because its application causes practical
        difficulty in an individual case. He submitted that the constitutional
        obligation of the State Election Commission is to conduct the elections
        lawfully and not merely quickly, and that expedition cannot justify a
        direction to act contrary to the statute which presently governs the
        exercise.


250. Reliance was also placed upon Anugrah Narain Singh v. State of Uttar
        Pradesh38. Mr. Desai referred to the decision in the context of the
        special constitutional treatment accorded to delimitation and
        allotment of seats in local-body elections. His submission was that
        delimitation is not an inconsequential administrative step but forms
        part of the legal architecture of representative democracy and that
        Courts have repeatedly recognised the need for restraint where the
        challenge concerns the constitution of electoral constituencies and the
        distribution of seats.


251. Mr. Desai then relied upon State of Maharashtra v. Jalgaon Municipal
        Council39. He submitted that municipal institutions are creatures of
        constitutional and statutory design and that changes in their
        composition, status or electoral structure may legitimately require
        consequential statutory exercises before elections can be held.



   37
      (2001) 4 SCC 534
   38
      (1996) 6 SCC 303
   39
      (2003) 9 SCC 731
                                      Page 129 of 232
                                     25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


     According to him, the constitutional requirement of periodic elections
     does not mean that every intervening legislative reorganisation must
     be ignored merely because the earlier term has expired or is close to
     expiry.


252. Learned Counsel also placed reliance upon Dhanraj v. Vikram Singh
     (supra), while emphasising that precedents must be applied with
     reference to the actual issue and factual setting in which they were
     rendered. He submitted that decisions dealing with executive delay or
     routine delimitation cannot automatically govern a case where the
     Legislature has introduced a new statutory mechanism for population-
     based representation and empirical determination of backward-class
     reservation.


253. Mr. Desai sought to distinguish the authorities relied upon by the
     Petitioners, particularly those which treat delimitation as a continuous
     exercise that should not ordinarily postpone elections. He submitted
     that those decisions cannot be read as laying down an absolute
     proposition that a constitutionally significant reservation exercise
     must be abandoned whenever the election has become overdue.
     According to him, the nature of the impediment matters, and the Court
     must distinguish between avoidable administrative delay and
     implementation of a substantive legislative framework intended to
     secure lawful representation.


254. Learned Counsel further submitted that the amended Section 10 does
     not authorise an indefinite postponement of elections. It prescribes
     identifiable stages and definite statutory periods. The real question,

                                     Page 130 of 232
                                    25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


     according to him, is therefore not whether the law should be
     disregarded but whether the authorities can be required to complete
     those stages expeditiously. He submitted that a time-bound direction
     under the amended regime would protect Article 243U without
     sacrificing the constitutional and statutory safeguards concerning
     representation and reservation.


255. Mr. Desai accordingly urged that the challenge to the Ordinance be
     rejected and that the Court permit the State Election Commission and
     the Goa State Commission for Backward Classes to complete the
     exercise contemplated by amended Section 10 within a strict
     timetable. His submission was that this course protects both
     constitutional values involved in the controversy: the restoration of
     elected municipal government at the earliest and the assurance that
     such elected bodies are constituted on the basis of a lawful and
     empirically supported reservation framework.


256. The substance of the intervenors’ case, therefore, is that the
     constitutional mandate of timely elections cannot be implemented by
     sacrificing the legality and fairness of political representation. They
     support preservation of the Ordinance, not as a justification for
     indefinite delay, but as the presently operative mechanism through
     which delimitation and reservation must be completed before the
     elections are held.


257. During the course of hearing, when we were examining the stage-wise
     timetable placed before us by the State Election Commission, it
     became apparent that the period required for completion of the

                                   Page 131 of 232
                                  25th August 2026
              WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


     contemporaneous rigorous empirical inquiry contemplated by Section
     10(4) remained uncertain. Since completion of that exercise was
     necessary before the State Election Commission could proceed to the
     stage of reservation under Section 10(5), we considered the presence
     of the Goa State Commission for Backward Classes necessary for an
     effective adjudication of these Petitions. The Commission was
     accordingly impleaded as an additional respondent by our order dated
     3 August 2026 and appeared before us on the following day. The
     affidavit subsequently filed by its Member Secretary records this
     sequence.


258. The learned Counsel appearing for the Backward Classes Commission
     submitted that the Commission is the dedicated Commission required
     to undertake the contemporaneous rigorous empirical inquiry into the
     nature and implications of political backwardness qua local bodies
     before reservation can be provided in favour of the Other Backward
     Classes. The Commission accepted that this exercise is required to
     satisfy the constitutional requirements governing political reservation
     in local bodies and that its conclusions have ultimately to be made
     available to the State Election Commission for the purpose of the
     reservation exercise contemplated by amended Section 10.


259. Initially, it was submitted before us that the Commission would require
     substantial time for completing this exercise. We therefore called upon
     the Commission to explain what material was presently available with
     it, what further information was required, which components of the
     empirical inquiry depended upon final delimitation and why the entire
     exercise could not commence immediately while the delimitation

                                    Page 132 of 232
                                   25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


     process was proceeding. During this discussion, the Commission
     accepted that the Census of 2011 constituted the relevant published
     census and that foundational demographic material concerning the
     Other Backward Classes was already available with it.


260. The affidavit filed thereafter makes the available material more
     specific. The Commission states that it presently possesses the Census
     of 2011 as well as the survey report prepared by the Centre for
     Development, Planning and Research in the year 2013 concerning the
     OBC, SC and ST population in the State of Goa, including material
     relating to the eleven Municipalities involved in these proceedings.
     The Commission has stated that it will use this material for
     undertaking the contemporaneous rigorous empirical inquiry into the
     nature and implications of political backwardness qua these local
     bodies.


261. The Commission explained that, in the ordinary course, when elections
     to Municipalities, Panchayats or Zilla Panchayats are required to be
     held, the State Election Commission issues the necessary instructions
     to it for undertaking the empirical inquiry. It further stated that, after
     the amendment transferred the delimitation exercise to the State
     Election Commission, it had awaited instructions from the
     Government and the State Election Commission before commencing
     the exercise concerning reservation.


262. During the hearing, however, we specifically enquired why every
     component of the empirical inquiry should remain suspended until
     final delimitation was received. The question arose because

                                     Page 133 of 232
                                    25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


     identification of the OBC communities present within each
     Municipality and examination of their political backwardness are
     exercises relating to the municipal local body as a whole and do not
     necessarily depend upon the precise boundary of every individual
     ward. The Commission ultimately accepted that this part of the
     exercise could commence immediately on the basis of the material
     already available with it. The discussion before us records its
     agreement to begin the exercise forthwith rather than await
     completion of delimitation.


263. This position was thereafter expressly placed on affidavit. The
     Commission states that, in view of what transpired during the hearing
     on 4 August 2026, it would commence the contemporaneous rigorous
     empirical inquiry without awaiting any further direction from the
     Government or the State Election Commission and would proceed on
     the basis of the Census of 2011 and the OBC data available from the
     2013 survey report in respect of the eleven Municipalities.


264. At the same time, the Commission submitted that the entire exercise
     cannot be completed independently of the final delimitation. The
     ultimate reservation has to operate with reference to the finally
     constituted wards and amended Section 10(4) itself requires the
     empirical data to be furnished in respect of the municipal area and the
     wards on the basis of the final delimitation notification. The statutory
     scheme likewise contemplates receipt of that data by the State Election
     Commission before publication of the draft reservation notification.




                                   Page 134 of 232
                                  25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


265. The position which therefore emerged from the submissions of the
     Commission was that the exercise could be divided, for purposes of
     implementation, into two parts. The foundational municipality-wise
     exercise concerning identification of the relevant backward classes,
     examination of the material already available and assessment of the
     nature and implications of their political backwardness could proceed
     simultaneously with the pending delimitation exercise. The final
     application of that inquiry to the wards as ultimately delimited, and
     the furnishing of the requisite material for the reservation exercise,
     would necessarily follow upon receipt of the final delimitation from
     the State Election Commission.


266. The Commission also placed before us the practical constraints under
     which it presently functions. Its affidavit states that its establishment
     consists of a Member Secretary, two Clerks and two Office Boys and
     that it does not presently receive sufficient funds for all the work
     required of it. Whenever additional manpower is necessary, the
     Commission has to seek assistance from the Directorate of Municipal
     Administration or the Directorate of Panchayats.


267. On account of these constraints and the nature of the inquiry required
     to be undertaken, the Commission has stated on affidavit that it would
     require a minimum period of thirty days for conducting the
     contemporaneous rigorous empirical inquiry in respect of the eleven
     Municipalities. It has further stated that, after the requisite direction
     and delimitation particulars are received from the State Election
     Commission for completing the reservation exercise based upon the



                                   Page 135 of 232
                                  25th August 2026
              WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


     final delimitation, it would complete the process within the period
     stated in the affidavit.


268. The significance of the Commission’s stand is that the period required
     by it does not have to commence only after every stage of delimitation
     has concluded. The Commission has now undertaken to begin
     immediately that portion of the empirical inquiry which can lawfully
     be undertaken municipality-wise on the basis of the material already
     in its possession. Consequently, while the final ward-wise application
     of its findings will await communication of the final delimitation, the
     intervening period need not remain unutilised.


269. The Commission has therefore not opposed the holding of elections nor
     sought postponement of the electoral process as an independent relief.
     Its concern is that the empirical inquiry required for lawful OBC
     reservation must be properly completed. At the same time, it has
     accepted before us that the exercise capable of being undertaken
     independently of final ward boundaries can proceed simultaneously
     and that only those components which necessarily depend upon the
     finally delimited wards need await communication from the State
     Election Commission.


270. The stand of the Goa State Commission for Backward Classes thus
     removes, to a considerable extent, the uncertainty which initially
     existed in the timetable placed before us. The Commission has
     identified the foundational material already available with it, has
     agreed to commence the empirical inquiry without awaiting further
     instructions and has placed on affidavit the minimum period which,

                                    Page 136 of 232
                                   25th August 2026
                WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


        according to it, is required for completing the exercise in respect of the
        eleven Municipalities. The legal effect of this assurance and the
        manner in which the interdependent functions of the State Election
        Commission, the State Government and the Backward Classes
        Commission are required to be coordinated will be considered at the
        appropriate stage of our analysis.


  271. Having considered the pleadings in all the Petitions, the affidavits filed
        by the State and the State Election Commission, the intervention
        application, the affidavit of the Goa State Commission for Backward
        Classes, the documents placed on record and the extensive
        submissions advanced by the learned Counsel appearing for the
        respective parties, we now proceed to consider the issues which arise
        for determination. Though several facets of the controversy have been
        urged before us, they ultimately converge upon the constitutional
        relationship between the mandate of holding timely elections under
        Article 243U, the legislative power of the State in matters relating to
        municipal elections, the constitutional status and responsibility of the
        State Election Commission and the legality and consequence of
        introducing a substantially altered statutory regime after the electoral
        exercise had already commenced and the terms of several Municipal
        Councils had either expired or were nearing expiry.


272. The questions which, in our view, arise for determination are therefore
     the following:

        1. Whether the present challenge is barred, wholly or in part, by
           Article 243ZG of the Constitution, and what is the permissible
           scope of judicial review under Article 226 where the challenge
                                      Page 137 of 232
                                     25th August 2026
       WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


  is directed not merely to a particular delimitation or allotment
  of seats but to the constitutional validity and operation of the
  law governing the electoral process.
2. What is the nature and content of the mandate under Article
  243U, particularly the requirement that an election to
  constitute a Municipality shall be completed before expiry of its
  duration; whether any departure from that mandate is
  constitutionally permissible; and, if so, in what exceptional
  circumstances and for what period.
3. Whether the legislative power of the State under Article
  243ZA(2), read with the Ordinance-making power under Article
  213, continues to be exercisable after the constitutional
  obligation under Article 243U has matured; and whether the
  timing and operation of such legislation are themselves subject
  to constitutional scrutiny where implementation of the new law
  necessarily postpones an election already due?
4. “Whether, in the facts of the present case, the Goa
  Municipalities (Amendment) Ordinance, 2026 is liable to be
  invalidated on the grounds urged by the Petitioners under
  Articles 14, 213 and 243U, including the challenge to the timing
  and purpose?
5. Whether, assuming that the Ordinance is constitutionally valid
  and operative, the State Election Commission or this Court can
  nevertheless disregard or postpone its application to the present
  elections and direct completion of the electoral process under
  the pre-existing statutory regime; and what is the legal effect of
  the steps already undertaken before promulgation of the



                             Page 138 of 232
                            25th August 2026
              WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


         Ordinance, including the decision of the State Election
         Commission to abandon the earlier delimitation exercise?
       6. How the constitutional requirements of periodic elections
         under Article 243U are to be harmonised with the requirements
         governing composition, delimitation and reservation under
         Articles 243R, 243T and 243ZA, including the requirement of
         contemporaneous         rigorous    empirical    inquiry    for    OBC
         reservation; and whether these interdependent exercises must,
         wherever legally possible, proceed simultaneously rather than
         sequentially?
       7. What constitutional obligations of advance preparedness,
         independence, coordination and institutional responsibility
         rest upon the State Government, the Legislature, the State
         Election Commission and the Goa State Commission for
         Backward      Classes     so   that     foreseeable    statutory    or
         administrative exercises do not become the cause of recurring
         breach of the electoral timetable fixed by the Constitution?
       8. What relief should be moulded under Article 226 if the
         Ordinance is preserved but the constitutional timetable under
         Article 243U has already been breached; in particular, whether
         this Court may prescribe a binding and compressed schedule for
         completion of the remaining statutory stages so that the
         elections are held within the shortest legally permissible
         period?

273. For ready reference we have concised the important dates and events
      below in a tabular form below:




                                    Page 139 of 232
                                   25th August 2026
WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026




DATE         EVENT

04.11.2020   Term of several Municipal Councils in Goa
             expired

11.12.2020   Dyaneshwar Narso naik v/s State of Goa &
             Ors.    2020     SCC      OnLine      Bom      3903
             (directions issued to SEC for Panchayat
             elections

15.01.2021   Electoral Rolls of the Goa Legislative
             Assembly      (qualifying    date        01.01.2021)
             published and used for the 2021 Municipal
             Elections.

28.01.2021   Municipality Amendment Bill inserting
             proviso to Section 10 Clause 1

12.03.2021   State of

20.03.2021   Elections held to six Municipal Councils:
             Pernem,       Bicholim,     Valpoi,       Cuncolim,
             Curchorem and Canacona.

31.03.2021   First   Meeting     convened        of    Bicholim,
             Curchorem,        Canacona      and         Pernem
             Municipal Councils.

             First   Meeting     convened        of    Cuncolim
05.04.2021   Municipal Council.

08.04.2021   First Meeting convened of Valpoi Municipal
             Council


23.04.2021   General Elections held to five Municipal
             Councils: Mapusa, Quepem, Sanguem,



                          Page 140 of 232
                          25th August 2026
WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


             Mormugao and Margao, following fresh
             reservation notifications.




09.05.2021   First   Meeting     convened     of    Quepem
             Municipal Council.

             First   Meeting     convened     of    Margao,
26.05.2021
             Mormugao         and   Mapusa         Municipal
             Councils.

30.05.2021   First   Meeting     convened    of    Sanguem
             Municipal Council.




12.03.2021   State of Goa v/s Fouziya Shaikh & Anr
             (2021) 8 SCC 401 – holds that under Article
             243 ZA(1) the SEC is overall in charge of the
             Superintendence, directions and control of
             the preparation of the Rlectoral Roll and
             conduct of municipal elections.

10.05. 2022 Suresh Mahajan v/s State of Madhya
             Pradesh (2022 12 SCC 770) directs elections
             to be held only after delimitation of wards
             using triple test

07.01.2025   Goa State Election Commission letter to
             Director    of    Municipal    Administration
             seeking duration of existing terms of
             municipalities.




14.08.2025   Section 9 Amended, number of Councillors
             raised from 25 to 27

29.10.2025   Director of Urban Development letter
             supplying expiry-of-term information for 11

                         Page 141 of 232
                         25th August 2026
WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


             Municipal        Councils    to   the     Election
             Commission.




07.01.2025   Election Commission letter (No. 552GEN-
             ELNMC2025-26SEC954) regarding general
             elections to 11 Municipal Councils in 2026,
             listing last election dates.




16.12.2025   Draft Roll of Special Intensive Revision
             2026     for     Goa     Legislative     Assembly
             published (forming part of integrated
             electoral roll).




28.01.2026   Election Commission letter (No. 452GEN-
             ELNMC2025-26SEC843)                to      Urban
             Development on reservation of seats for
             OBCs      in       11    Municipal       Councils:
             backwardness data to be supplied by
             15.03.2026.




13.02.2026   Petitioner in Writ Petition no.300/2026,
             made letter to Election commission to
             declare reservation

18.02.2026   Election Commission letter (No. 452GEN-
             ELNMC2025-26SEC958) to Directorate of
             Planning, Statistics and Evaluation seeking
             ward-wise        SC/ST      population    for   11
             Municipal Councils (data requested by
             25.02.2026).




                            Page 142 of 232
                        25th August 2026
WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


19.02.2026   Election Commission replied to Petitioner
             in writ Petition 300/2026 that election to be
             conducted according to the Municipal Act

21.02.2026   Special Intensive Revision 2026 electoral
             roll (qualifying date 01.01.2026) published;
             later adopted for municipal delimitation.




23 02.2026   Election Commission letter (No. 452GEN-
             ELNMC2025-26SEC977) to Joint Chief
             Electoral Officer requesting electoral rolls
             for delimitation of municipal wards.




08.03.2026   Village Panchayat bye-elections to 14 vacant
             wards across seven talukas held.




09.03.2026   Order      (No.       452GEN-ELNMC2026-
             2026SEC1039)         by       State     Election
             Commission        adopting     the    Legislative
             Assembly electoral roll as on 01.01.2026 for
             division of municipal areas into wards for
             the 2026 municipal elections.




11.03.2026   General elections to Corporation of the City
             of Panaji (CCP) held


25.03.2026   Gazette publication (Series II No. 51) of
             Order        No.             493Delimitation11-
             MC.2026SECPart1080 fixing the number of
             councillors for each municipal council (e.g.,
             25 for Mormugao, 24 for Margao, etc.).



                        Page 143 of 232
                       25th August 2026
WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026




30.03.2026   Public notice No. 493 Delimitation11-
             MC.2026SECPart1086) issued                  by the
             Election         Commission                 inviting
             objections/suggestions            on          draft
             delimitation, inspection and objections
             allowed from 31.03.2026 to 07.04.2026

31.03.2026   Notification appointing Administrators to
             six     Municipal      Councils        (Bicholim,
             Curchorem-Cacora,       Canacona,           Pernem,
             Cuncolim and Valpoi).




31.03.2026   Expiry of existing term of Bicholim,
             Curchorem,       Canacona      and          Pernem
             Municipal Councils; elections to be held
             before this date.




31.03.2026   Eight-day period during which the public
             could submit objections/suggestions on
-
             draft   delimitation     for   11      Municipal
07.04.2026
             Councils.




             Expiry of existing term of

05.04.2026   Cuncolim Municipal Council,

08.04.2026 Valpoi Municipal Council




23.04.2026   Goa Municipalities Amendment Ordinance,
             2026     (Ordinance     No.    4       of    2026)


                         Page 144 of 232
                         25th August 2026
WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


             promulgated by the Governor of Goa and
             published in the Official Gazette




24.04.2026   Department of Urban Development letter
             (No. 10989-2025-DMAElectionM.C.264) to
             State    Election     Commission           enclosing
             Gazette with Ordinance and asking for
             necessary action.

28.04.2026   State Election Commission letter (No.
             493GEN-ELNMC2025-26SEC90)                         to
             Directorate of Planning, Statistics and
             Evaluation, seeking municipal-area-wise
             population for 11 Municipal Councils in
             light of the Ordinance.

29.04.2026   Directorate of Planning, Statistics and
             Evaluation letter (No. 403/IV/MISC/2023-
             24/DPSE/281) supplying municipal-area-
             wise population as per Census 2011.

07.05.2026   File     submitted        by     State      Election
             Commission           to        Government        for
             consultation to fix number of elected
             councillors based on new population-based
             framework under amended Section 9(2).




09.05.2026   Expiry    of     existing      term   of   Quepem
             Municipal Council.


21.05.2026   Gazette (Series II No. 8, Extraordinary)
             publishing Order No. 493 Delimitation11-
             MC.2026SEC163 by SEC declaring the
             earlier delimitation process (fixing the
             number of councillors for each municipal

                            Page 145 of 232
                        25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


                            area) null and void in view of the
                            Amendment Ordinance

                            Expiry of existing term of

               26.05.2026   Margao, Mormugao and Mapusa Municipal
                            Councils

                            Sanguem Municipal Council
               30.05.2026




               27.04.2026   Writ Petition No. 1241 of 2026 (filing).

               01.04.2026   Writ Petition No. 951 of 2026 (filing).

               10.06.2026   Writ Petition No. 1572 of 2026 (filing).

               04.05.2026   Writ Petition No. 1344 of 2026 (filing).

               04.03.2026   Writ Petition No. 300 of 2026 (filing).




274. Before entering upon the remaining issues, we must first deal with the
       preliminary objection founded upon Article 243ZG. The objection
       assumes particular importance because substantial parts of the
       amended Section 10 deal directly with delimitation of municipal wards
       and allotment or reservation of seats, and the learned Advocate
       General contends that the constitutional bar operates against a
       challenge to the validity of the statutory provisions themselves.


275. Article 243ZG begins with a non obstante clause and declares, insofar as
      relevant, that notwithstanding anything contained in the Constitution,
      the validity of any law relating to the delimitation of constituencies or

                                       Page 146 of 232
                                       25th August 2026
              WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


      the allotment of seats to such constituencies, made or purporting to be
      made under Article 243ZA, shall not be called in question in any Court.
      The width of this protection cannot be understated. In State of Goa v.
      Fouziya Imtiaz Shaikh, (supra) the Supreme Court has expressly held
      that the bar contained in Article 243ZG(a) mandates judicial hands-
      off in questioning the validity of statutory provisions dealing with
      delimitation and allotment of seats. The Court drew a distinction,
      however, between such statutory provisions and orders made in
      exercise of statutory power which have not themselves been accorded
      the force or status of law.

276. The distinction is consistent with Anugrah Narain Singh v. State of
      Uttar Pradesh (supra). There, the Supreme Court held that statutory
      provisions dealing with delimitation of municipal wards and allotment
      of reserved seats could not be questioned in a Court of law because of
      the express bar imposed by Article 243ZG. At the same time, an order
      of delimitation which the concerned statute had not invested with the
      force of law stood on a different footing. The constitutional protection
      therefore attaches to the character of the measure which is challenged
      and not merely to the fact that the controversy concerns an election.

277. We must consequently distinguish between the different forms of
      challenge placed before us. Insofar as the Petitioners invite the Court
      to examine the validity of statutory provisions which themselves
      constitute law relating to delimitation of constituencies or allotment
      of seats within Article 243ZG(a), the constitutional prohibition
      operates according to its terms. The Court cannot undertake a merits
      review of such legislation merely because its implementation affects
      the timing of the present election. A different question arises where

                                    Page 147 of 232
                                    25th August 2026
              WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


      the challenge is directed to an administrative or statutory order which
      has not itself been invested with the force of law. The decision dated
      21 May 2026 of the State Election Commission discontinuing the
      earlier delimitation exercise falls for consideration in that latter
      category.

278. A further distinction is necessary. The Petitioners have also invoked
      Article 213 and questioned the constitutional conditions attending
      promulgation of the Ordinance itself. Such a contention is
      conceptually distinct from inviting the Court to adjudicate upon the
      merits, wisdom or validity of the delimitation scheme embodied in the
      law. We do not consider it necessary in the present proceedings to
      pronounce finally upon the precise boundary between the non
      obstante prohibition in Article 243ZG(a) and the limited judicial
      review of Ordinance-making power recognised under Article 213. Even
      assuming that such limited review remains available at the threshold,
      the challenge must remain confined to the recognised constitutional
      parameters governing exercise of the Ordinance-making power and
      cannot become an indirect means of reopening the merits of protected
      delimitation legislation.

279. The independent prayer for enforcement of Article 243U stands on still
      a different footing. To require the constitutional and statutory
      authorities to complete an overdue election within the shortest period
      permitted by the law presently in force does not call in question the
      validity of the delimitation or seat-allotment law. Nor does judicial
      supervision which facilitates rather than arrests completion of the
      electoral process offend the purpose of Article 243ZG. State of Goa v.
      Fouziya Imtiaz Shaikh (supra) itself recognises the distinction

                                    Page 148 of 232
                                   25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


       between the protected law and action taken in its implementation,
       while emphasising the constitutional responsibility of the State
       Election Commission to ensure legality in the electoral process.

280. Our jurisdiction will therefore be exercised within these limits. We shall
       not reconsider individual ward boundaries, the wisdom of particular
       delimitation choices or the merits of statutory provisions protected by
       Article 243ZG(a). We shall examine, to the limited extent necessary,
       the challenge founded upon Article 213; determine the independent
       constitutional obligations flowing from Article 243U; consider the
       legality and consequences of administrative action not possessing the
       force of law; and mould relief so that the continuing constitutional
       default is brought to an end at the earliest lawful point.

281. We must next determine the true character of Article 243U because
       every other issue in these Petitions ultimately depends upon the
       answer to that question. Article 243U(1) provides that every
       Municipality, unless sooner dissolved under law, shall continue for
       five years from the date appointed for its first meeting and no longer.
       Clause (3)(a) then commands that an election to constitute a
       Municipality shall be completed before expiry of its duration. The
       language employed by the Constitution is neither tentative nor
       directory.

282. The Constitution Bench in Kishansing Tomar v. Municipal Corporation
       of the City of Ahmedabad (supra) has authoritatively explained that
       the object of Part IX-A is to ensure regularity and continuity of elected
       local self-government and that the election to constitute the
       succeeding Municipality must be completed before expiry of the five-
       year term. The Court further held that revision of electoral rolls or
                                     Page 149 of 232
                                    25th August 2026
                 WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


       similar    administrative     exercises     cannot ordinarily furnish a
       justification for postponing the election and that the authorities must
       organise their functions sufficiently in advance to comply with the
       constitutional mandate. The material before us reproduces this
       principle and the exceptional circumstances noticed by the Supreme
       Court.


283. We therefore have no hesitation in holding that Article 243U creates a
       constitutional deadline and not merely an administrative objective.
       The five-year period is known from the very day on which the first
       meeting of the elected body is appointed. The State Government, the
       State Election Commission and every statutory authority whose
       functions are necessary for holding the succeeding election are
       consequently aware, years in advance, of the date by which their
       respective exercises must ordinarily stand completed.


284. The constitutional significance of this requirement lies in the fact that
       Part IX-A does not merely create Municipalities as administrative
       institutions. It constitutionalises democratic local self-government.
       The periodic return of electoral authority to the people is therefore not
       a matter left to governmental convenience. The expression “and no
       longer” in Article 243U(1), read with the command in clause (3)(a),
       excludes the notion that an unelected interregnum may routinely arise
       merely because one or more preparatory exercises remain incomplete.

285. It is equally necessary to clarify that Article 243U does not prescribe a
       sliding scale under which a shorter delay becomes constitutionally
       permissible merely because a longer delay would be more serious. The
       duration of a breach may be relevant while moulding relief, but it
                                       Page 150 of 232
                                      25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


      cannot convert non-compliance into compliance. The constitutional
      command operates in the same manner whether the delay is measured
      in weeks or months.


286. Kishansing Tomar (supra) recognises that situations of an
      extraordinary character may make strict adherence to the electoral
      timetable impossible. The instances noticed by the Supreme Court,
      including natural calamities, serious breakdown of law and order or
      comparable situations, indicate the exceptional nature of the
      departure contemplated. We would therefore be slow to enlarge those
      exceptions by judicial formulation. It is sufficient for the present case
      to hold that a departure from Article 243U cannot arise from ordinary
      administrative delay, lack of preparedness or a situation which the
      authorities themselves could reasonably have anticipated and avoided.


287. This distinction becomes important in the present case because the
      Respondents contend that the intervening legislation itself creates a
      legally compelling situation which must be accommodated. The
      existence of a valid legislative measure may indeed distinguish the
      present case from one of mere executive inaction. But it does not
      follow   that   every    delay    consequent      upon    valid       legislation
      automatically     acquires     constitutional     legitimacy.     Legislative
      competence and the constitutional consequence of the timing of its
      exercise are distinct questions.


288. The controversy cannot, in our view, be resolved by treating Article
      243U on the one hand and Articles 243R, 243T and 243ZA on the
      other, as competing provisions of which one must prevail over the

                                     Page 151 of 232
                                    25th August 2026
                 WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


       other. Part IX-A constitutes an integrated constitutional scheme.
       Article    243R     concerns      the    representative     composition   of
       Municipalities; Article 243T deals with reservation; Article 243U
       secures the duration and periodic democratic reconstitution of
       Municipalities; and Article 243ZA entrusts the conduct of municipal
       elections to the State Election Commission while enabling the State
       Legislature to make law in relation thereto.

289. Article 243ZA(2), however, expressly makes the State Legislature's
       power subject to the provisions of the Constitution. That qualification
       is of controlling importance. A law relating to municipal elections may
       undoubtedly regulate composition, wards, delimitation, reservation
       and electoral procedure, but the power to enact such law does not
       stand outside Article 243U. The legislation must therefore operate
       within, and not independently of, the constitutional scheme of
       periodic elections.

290. Conversely, Article 243U cannot be understood as disabling the
       Legislature from correcting or improving the law merely because an
       election is approaching. There may be circumstances in which
       statutory correction becomes necessary to remove a constitutional
       defect or respond to a judicial declaration or accommodate a lawful
       restructuring or secure another requirement of representative
       democracy. Nothing in Article 243U creates an implied legislative
       embargo during the period preceding a municipal election.

291. The two provisions must therefore be allowed to operate together. A valid
       law made under Article 243ZA(2) must ordinarily be obeyed. At the
       same time, its enactment does not create a fresh constitutional period
       for holding elections, nor does it suspend the obligation already
                                       Page 152 of 232
                                      25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


      imposed by Article 243U. The duty of the State and the State Election
      Commission is to implement the law in a manner which preserves, to
      the maximum extent legally possible, the constitutional requirement
      of timely democratic reconstitution.

292. This is why we are unable to accept the argument that the Ordinance is
      constitutionally irrelevant to Article 243U merely because it does not
      expressly     extend   the    tenure    of       any   existing   Municipality.
      Constitutional review cannot be confined to the form of the enactment.
      If implementation of a new delimitation or reservation regime
      necessarily    postpones      the   succeeding         election   beyond   the
      constitutional term, its operation directly engages Article 243U even
      though the statute contains no express provision extending the
      outgoing Municipality.

293. Nor can the converse proposition be accepted that every delay flowing
      from otherwise valid legislation thereby becomes constitutionally
      legitimate. Legislative competence, validity of the statutory object and
      the constitutional consequences of the timing of its implementation
      are distinct considerations. A legitimate statutory objective does not,
      merely because it is legitimate, erase the obligation imposed by
      another provision of the Constitution.

294. The constitutional exercise is therefore one of harmonisation. The Court
      must avoid both extremes: it cannot treat Article 243U as disabling
      legislative correction altogether, and it cannot treat legislation under
      Article 243ZA(2) as authorising the constitutional electoral clock to
      begin afresh. The statutory process must continue, if the law survives
      constitutional scrutiny, but it must be administered under the
      discipline of Article 243U.
                                     Page 153 of 232
                                    25th August 2026
              WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


295. The argument of the Petitioners in respect of timing of the Ordinance
      therefore assumes constitutional significance. The Petitioners have
      repeatedly pointed out that the State did not discover in April 2026
      either the existence of Article 243P, the constitutional provisions
      governing reservation or the fixed dates upon which the terms of the
      eleven Municipal Councils would expire. The case advanced before us
      is that the legislative concerns now relied upon by the State were
      capable of consideration substantially earlier.

296. The Petitioners further relied upon the intervening history to submit
      that several legislative sessions and local-body electoral exercises had
      taken place during the preceding years without the amendment now
      said to be necessary being brought into force. Their oral submission
      specifically   referred   to    approximately     seventeen     intervening
      legislative sessions and to elections conducted during the intervening
      period. The significance of this chronology lies not in questioning
      legislative wisdom but in examining whether the eventual timing of
      the intervention was constitutionally avoidable.

297. The State's explanation that municipal representation ought to be based
      upon population rather than the number of voters may explain why
      the Legislature regarded an amendment as desirable. Likewise, the
      need to ensure that OBC political reservation complies with
      constitutional requirements may explain why a more structured
      reservation exercise was considered appropriate. Neither explanation,
      however, by itself answers the different question why the legislative
      change was introduced only after the municipal electoral cycle had
      reached its terminal stage.



                                     Page 154 of 232
                                     25th August 2026
              WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


298. By then, the State Election Commission had already undertaken
      significant preparatory steps for the ensuing general elections. The
      record shows that the Commission had adopted the relevant Assembly
      electoral roll for the eleven Municipal Councils and had commenced
      the process connected with division of the municipal areas into wards.
      The impugned intervention therefore did not occur against an
      untouched electoral field; it operated upon a process which had
      already substantially commenced.

299. An expiry of a municipal term is not an unforeseeable event. Except in
      cases of premature dissolution, the date is known from the
      commencement of the five-year tenure itself. The State, the
      Legislature and the State Election Commission must therefore
      organise foreseeable legislative, delimitation, reservation and
      administrative exercises with that terminal date in view.

300. Where the necessity for statutory correction is known or reasonably
      foreseeable well in advance, constitutional prudence requires the State
      to undertake that correction sufficiently early to permit its
      implementation without displacing the succeeding election. A State
      cannot ordinarily remain inactive during the period when such
      correction could have been undertaken and thereafter rely upon the
      time required to implement the late correction as a complete
      justification for non-compliance with Article 243U.

301. We nevertheless refrain from attributing to the Legislature or the
      Government a partisan or oblique motive merely from the chronology.
      A finding that legislation was enacted to secure political advantage, to
      postpone elections deliberately or to play a fraud upon the


                                    Page 155 of 232
                                   25th August 2026
                 WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


      Constitution is a grave finding and requires clear pleadings and cogent
      material. Suspicion arising from timing cannot substitute for proof.

302. But the absence of proof of subjective mala fides does not conclude the
      matter. The objective constitutional effect remains open to
      examination. The relevant facts include the known expiry dates of the
      Municipal Councils, the pre-existing constitutional and judicial
      position, the legislative opportunities which had intervened, the stage
      already reached by the State Election Commission and the inevitable
      consequence that the new statutory process would require substantial
      work to be undertaken afresh. The chronology therefore warrants
      serious constitutional criticism even though it does not, by itself,
      establish an oblique legislative purpose.

303. The Petitioners have separately assailed the Ordinance under Article
      213. Their submission is that the circumstances which could render
      immediate legislative action necessary did not arise suddenly in April
      2026 and that the matters now relied upon by the State were capable
      of consideration through the ordinary legislative process considerably
      earlier.

304. The scope of this challenge must be kept distinct from the attack upon
      the substance of the delimitation law. The Constitution Bench in
      Krishna Kumar Singh v. State of Bihar (supra) recognises that the
      satisfaction underlying exercise of the Ordinance-making power is not
      altogether beyond judicial review. The Court may examine whether the
      constitutional power has been exercised upon relevant material and
      whether the exercise is vitiated by fraud on power, an extraneous
      purpose or abuse of constitutional authority. It does not sit in appeal


                                       Page 156 of 232
                                      25th August 2026
              WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


      over the sufficiency or adequacy of the material or substitute its own
      assessment of legislative necessity.

305. We need not determine in these proceedings the larger question
      whether, and to what extent, Article 243ZG(a) would itself preclude an
      Article 213 challenge to an Ordinance insofar as the resulting
      legislation falls within the protected field of delimitation or allotment
      of seats. We proceed on the assumption, favourable to the Petitioners,
      that the limited review recognised in Krishna Kumar Singh is
      available in relation to the constitutional conditions attending
      promulgation of the Ordinance. Even on that assumption, the Court
      must maintain the distinction between examining the existence and
      relevance of circumstances bearing upon the Ordinance-making
      power and reassessing the merits of the legislative scheme which
      Article 243ZG protects.

306. The chronology undoubtedly invites scrutiny. The dates of expiry of the
      Municipal Councils were known well in advance. The relevant census
      material was already available. The constitutional requirements
      governing reservation were not newly introduced in April 2026. The
      State Election Commission had, by then, undertaken substantial
      preparatory work. The Petitioners are therefore justified in asking why
      recourse to the extraordinary legislative route became necessary only
      when the electoral cycle had reached its terminal stage.

307. That circumstance, however, does not by itself establish absence of the
      constitutional satisfaction required by Article 213. The considerations
      relied upon before us by the State concern the representative basis of
      municipal composition, population-based determination of Council
      strength, delimitation and the statutory structure governing
                                    Page 157 of 232
                                   25th August 2026
              WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


      reservation. Those considerations bear a rational relationship to the
      subject matter upon which the Ordinance operates. On the material
      placed before us, we are unable to hold that the Ordinance-making
      power rested upon no relevant circumstance at all, or that it was
      exercised for an extraneous purpose, as a fraud on power, or in abuse
      of the constitutional authority conferred by Article 213.

308. To proceed further and determine whether those circumstances were
      sufficiently compelling to justify immediate legislative action, or
      whether the amendment could or ought to have been enacted earlier
      through the ordinary legislative process, would carry judicial review
      into an assessment of adequacy and legislative necessity which the
      constitutional standard does not permit. The challenge founded upon
      Article 213 therefore fails within the limited field in which we have
      examined it.

309. That conclusion does not render the chronology constitutionally
      irrelevant. The validity of the exercise of legislative power and the
      consequences of its timing for an independently binding constitutional
      obligation are different questions. The circumstances surrounding the
      late intervention remain directly relevant in determining whether the
      resulting delay under Article 243U was foreseeable and avoidable, in
      fixing institutional responsibility, and in deciding how strictly the
      remaining statutory process must now be compressed. The chronology
      is considered for those purposes and not as a means of indirectly
      invalidating a delimitation law protected by Article 243ZG(a).

310. The constitutional principle which follows is that a later legislative
      intervention does not reset the electoral clock prescribed by Article

                                    Page 158 of 232
                                   25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


       243U. The constitutional terminal date remains the date fixed by that
       Article. Where an operative law introduces additional statutory
       requirements after the electoral obligation has matured, those
       requirements must be fulfilled, but they do not create a fresh
       constitutional tenure or a fresh period within which the authorities
       may thereafter begin preparing for the election.

311. The resulting delay must therefore be confined to what is genuinely
       indispensable for compliance with the operative law. Every
       administrative stage capable of lawful acceleration must be
       accelerated; every independent preparatory function capable of
       simultaneous performance must proceed concurrently; and every
       authority concerned must organise its function around the continuing
       constitutional default rather than treating the intervening legislation
       as a fresh starting point.

312.   Any contrary approach would make constitutional periodicity
       vulnerable to successive alterations in antecedent electoral processes.
       Delimitation, reservation, empirical inquiry, electoral-roll revision or
       other statutory exercises could then, merely by being undertaken late,
       repeatedly displace the date which the Constitution has fixed. Article
       243U cannot be construed in a manner which produces that
       consequence.

313. At the same time, Article 243U does not authorise the State Election
       Commission to conduct an election in disregard of the law presently
       governing composition, delimitation and reservation. Electoral
       legitimacy requires both a lawful electoral structure and timely
       democratic renewal. Neither principle can be preserved by destroying
       the other.
                                     Page 159 of 232
                                    25th August 2026
              WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


314. The constitutional remedy must therefore preserve the operative
      statutory framework while reducing the continuing departure from
      Article 243U to the minimum which lawful implementation genuinely
      requires. Such a direction does not enlarge the constitutional period.
      It responds to a breach which has already occurred by requiring
      restoration of elected municipal government at the earliest point
      consistent with law.

315. Having regard to the limits of jurisdiction identified under Article
      243ZG(a), it is unnecessary and, insofar as the protected field is
      concerned, impermissible for this Court to undertake a merits review
      of the delimitation and seat-allotment architecture enacted by the
      Ordinance. Certain aspects of the amended framework must
      nevertheless be noticed, not for determining the wisdom or validity of
      the protected legislative choices, but for understanding whether the
      law presently in force is capable of being implemented consistently
      with the other provisions of Part IX-A and for identifying the relief
      which can lawfully be granted.

316. Amended Section 9 substitutes population for voters and alters the
      numerical benchmark used for determining the number of elected
      Councillors.    The    substituted    Section    10   then   provides    the
      consequential    machinery      concerning      the   number     of   wards,
      delimitation, objections, final delimitation and reservation. Whatever
      may be said about the legislative wisdom of that choice, these
      provisions presently constitute the statutory framework under which
      the ensuing election is required to proceed.




                                    Page 160 of 232
                                   25th August 2026
                 WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


317. Article 243P(g) itself recognises population as a constitutionally relevant
       concept for Part IX-A, while Article 243T employs population
       expressly for reservation of seats for Scheduled Castes and Scheduled
       Tribes. We refer to those provisions only to note that population is not
       a constitutionally alien consideration in the structure of municipal
       representation. It is unnecessary for the disposal of these Petitions to
       decide whether the Constitution required the State to adopt
       population as the particular statutory criterion now chosen.

318. The position regarding reservation for Other Backward Classes is
       distinct. Article 243T(6) enables the Legislature to provide for such
       reservation, but where political reservation is provided, the exercise
       must conform to the constitutional requirements declared by the
       Supreme Court, including a dedicated Commission, contemporaneous
       rigorous empirical inquiry, local-body-specific determination and
       compliance with the applicable aggregate ceiling. The State Election
       Commission and the dedicated Commission remain bound by those
       requirements notwithstanding the urgency created by Article 243U.

319. It is therefore necessary not to conflate two different matters. The first
       is the statutory choice concerning municipal composition and
       delimitation. The second is constitutional compliance in the
       subsequent OBC reservation exercise. Our directions concerning
       empirical inquiry are directed to the latter. They neither approve nor
       reopen the merits of the protected legislative choices embodied in the
       former.

320. The practical legal position is consequently that the Ordinance remains
       operative. Insofar as its provisions constitute law relating to
       delimitation or allotment of seats within Article 243ZG(a), their
                                       Page 161 of 232
                                      25th August 2026
              WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


      validity cannot be reopened through a merits challenge in these
      proceedings. Insofar as the Ordinance has been separately challenged
      under Article 213, we have, even assuming limited judicial review to be
      available, found no ground within the recognised constitutional
      parameters for holding the exercise of that power invalid. No other
      independently sustainable ground has been established which
      requires the present statutory framework to be treated as
      constitutionally inoperative.

321. The consequence must be kept distinct from the question of remedy.
      Preservation of the operative law does not legitimise the failure to
      comply with Article 243U, nor does it confer upon the Respondents a
      new constitutional period for implementation. Equally, the Court
      cannot respond to that breach by directing the authorities to act as if
      the law presently governing the election did not exist.

322. The election must therefore proceed under the operative statutory
      regime. The constitutional infirmity requiring remedial intervention
      lies not in any judicially established invalidity of that regime, but in
      the continuing failure to complete the election within Article 243U.
      The appropriate response is accordingly to preserve the law while
      subjecting its implementation to the strictest timetable which its own
      provisions, the material placed by the constitutional authorities and
      the requirements of fair electoral administration permit.

323. We now turn to the alternative submission advanced on behalf of the
      Petitioners. It is contended that even if the Ordinance is not struck
      down, it ought not to govern the present round of municipal elections.
      The Petitioners submit that the electoral process had already
      substantially commenced under the pre-existing law; that the
                                    Page 162 of 232
                                   25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


      constitutional obligation under Article 243U had already matured;
      and that the present elections should therefore be completed on the
      basis of the earlier delimitation and electoral framework. This
      alternative relief is specifically sought in the Petitions.

324. The submission has considerable attraction at first sight. It seeks to
      preserve the Ordinance for the future while preventing its immediate
      application from prolonging an existing constitutional default. It also
      proceeds upon the factual circumstance that, prior to promulgation of
      the Ordinance, the State Election Commission had already adopted
      the relevant electoral roll, fixed the number of Councillors and
      undertaken the process of delimitation. The chronology placed before
      us shows that the State itself had furnished the dates of expiry of the
      eleven Municipal Councils as early as October 2025; the State Election
      Commission adopted the Assembly electoral roll on 9 March 2026;
      fixed the number of Councillors on 25 March 2026; and thereafter
      proceeded with the delimitation exercise.

325. The difficulty, however, lies in the juridical basis upon which such a
      direction can be issued. We have declined to invalidate the impugned
      Ordinance. We have also declined to hold that the amendments
      introduced     by   it   are,     in   their       substance,   constitutionally
      impermissible. Once that conclusion is reached, the Court must be
      slow to fashion a remedy which, in effect, directs the constitutional and
      statutory authorities to proceed as though the operative law did not
      exist.

326. There is a fundamental distinction between interpreting a statute so as
      to preserve its constitutionality and suspending its application to a
      particular set of elections while leaving its validity otherwise
                                      Page 163 of 232
                                      25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


       untouched. Reading down is permissible where the statutory language
       is reasonably capable of a constitutionally compliant construction.
       Severance may be employed where an offending provision is separable
       from the remainder. But neither doctrine authorises the Court to
       create an election-specific exemption which the Legislature itself has
       not enacted merely because application of the law produces a difficult
       constitutional consequence.

327. The principle assumes particular significance in the light of the decision
       of the Supreme Court in Dhanraj v. Vikram Singh (supra). The
       Supreme Court disapproved a course whereby statutory provisions
       were directed to be ignored without those provisions first being held
       constitutionally invalid. The underlying principle is straightforward:
       so long as a statutory provision remains valid and operative, a Court
       cannot ordinarily direct the authority bound by it to act contrary to it
       merely because another course appears more convenient or desirable.

328. That principle applies with added force to the State Election
       Commission. The Commission is an independent constitutional
       authority, but its independence does not confer upon it a power to
       disregard an operative statute. Article 243ZA(2) itself contemplates
       State legislation governing municipal elections. The Commission must
       therefore act independently of the executive while remaining subject
       to the Constitution and the valid law governing the election.
       Independence from Government is not independence from law.

329. The Petitioners sought to overcome this difficulty by relying
       substantially upon the Karnataka litigation, particularly Sri M.
       Shivaraju v. State of Karnataka (supra), where the High Court had
       taken the view that the amended delimitation regime should not
                                     Page 164 of 232
                                    25th August 2026
              WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


      govern elections which had already become due. We have considered
      that line of authority with care because the factual resemblance is
      undeniable. Yet its subsequent history prevents us from treating the
      Karnataka High Court's approach as furnishing a secure foundation
      for the relief now sought.

330. The Karnataka High Court had, in substance, restricted the application
      of the intervening amendment in order to preserve the election
      timetable under Article 243U. The State of Karnataka carried the
      judgment to the Supreme Court. The official record of the Supreme
      Court confirms that the challenge to the common judgment dated 4
      December 2020 was entertained in the proceedings arising from State
      of Karnataka v. M. Shivaraju(supra). The subsequent proceedings
      and orders relied upon before us demonstrate that the Supreme Court
      did not treat the amended statutory framework as simply non-existent
      merely because the election had earlier become due. The Karnataka
      litigation therefore cautions against converting the High Court's
      solution in that case into a general proposition that an intervening
      electoral statute may, while remaining valid, be kept aside for an
      ongoing election.

331. Nor do we consider the subsequent Karnataka orders as laying down the
      converse proposition that every intervening law necessarily justifies
      whatever delay its implementation produces. Those orders arose in
      their own factual setting, including subsequent statutory and
      structural developments. The correct lesson to draw from Karnataka
      legislation as to where the statutory law has changed and remains
      operative, the constitutional Court must be circumspect in directing
      the election authority to proceed under a superseded regime; but the

                                    Page 165 of 232
                                   25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


       continued operation of the new law does not relieve the Court of its
       duty to enforce Article 243U through appropriate directions.

332. We are therefore unable to accept the alternative prayer in the form in
       which it is made. To declare that the Ordinance shall remain valid
       generally but shall be treated as inapplicable to the present elections
       would, in substance, achieve indirectly what we have declined to do
       directly. It would suspend the statutory scheme for one electoral cycle
       without striking it down, severing it or identifying a permissible
       interpretative basis for excluding its operation.


333. This conclusion, however, does not render the substantial work
       undertaken before the Ordinance constitutionally irrelevant. The
       Petitioners are correct in submitting that the State Election
       Commission had not remained at the starting point. Considerable
       preparatory work had been undertaken before 22 April 2026. The
       relevant question is therefore not whether the earlier law can continue
       to govern despite the Ordinance, but whether anything lawfully
       undertaken under the earlier regime remained capable of being
       utilised consistently with the amended law.

334. This brings us to the separate challenge in Writ Petition No.1572 of 2026
       to the decision of the State Election Commission dated 21 May 2026
       declaring the earlier delimitation exercise null and void. The petitioner
       specifically challenges that decision and contends that the
       Commission unnecessarily destroyed an advanced electoral exercise
       instead of adapting it to the amended statutory regime. The relief
       sought in that petition separately questions the declaration by which
       the earlier delimitation process was rendered infructuous.

                                     Page 166 of 232
                                    25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


335. The Commission's position is that the Ordinance altered the very basis
      upon which municipal composition and delimitation had earlier been
      undertaken. The earlier exercise proceeded upon the statutory
      criterion of voters, whereas amended Section 9 substitutes population
      and alters the numerical norm for determining the strength of the
      Council. Once the number of Councillors and, consequentially, the
      number and structure of wards were required to be reconsidered on
      the amended statutory basis, the Commission contends that the earlier
      delimitation could not simply be carried forward.

336. In principle, we find substance in that explanation. A delimitation
      exercise is not an isolated cartographic exercise. It follows the
      determination of the number of Councillors and the number of wards
      under the governing statute. Where the statutory foundation which
      determines those matters changes materially, the Commission cannot
      be compelled to preserve an earlier delimitation if doing so would
      produce wards inconsistent with the law now in force.

337. At the same time, the expression "null and void" employed in relation to
      the entire previous exercise should not obscure the constitutional
      responsibility of the Commission to preserve and utilise, wherever
      lawfully possible, preparatory work which does not conflict with the
      amended       statute.    Electoral      rolls,   demographic         material,
      administrative mapping, municipal boundaries, objections or other
      factual material do not necessarily lose all utility merely because the
      legal criterion governing the final delimitation has changed. Whether
      a particular component could be reused is essentially an
      administrative matter for the Commission, provided that the resulting
      exercise conforms strictly to the amended Sections 9 and 10.

                                     Page 167 of 232
                                    25th August 2026
              WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


338. We would therefore not invalidate the decision dated 21 May 2026
      merely because the Commission discontinued the earlier delimitation.
      The change from voters to population and the consequential
      reconsideration of the number of Councillors supplied a legal basis for
      commencing the statutory exercise afresh. The chronology itself shows
      that after the Ordinance the Commission again fixed the number of
      Councillors on 25 May 2026 in accordance with the amended
      framework.

339. Our concern lies elsewhere. The Commission was constitutionally
      obliged, once the Ordinance intervened, to ensure that the transition
      from the old regime to the new one caused the least possible additional
      loss of time. A valid change in the statutory foundation justified such
      repetition as the new law genuinely required; it did not justify treating
      every prior act as wasted work or commencing each consequential
      administrative exercise sequentially from the beginning where parallel
      or adapted performance remained legally possible.

340. This follows also from the nature of the Commission's constitutional
      office. The State Election Commission possesses the same broad
      constitutional responsibility, in the field entrusted to it, to secure the
      timely conduct of local-body elections. The Supreme Court has
      recognised that where a constitutional or statutory infraction
      threatens the election, the Commission may call upon the State or
      other authority to correct it and may even approach the writ Court for
      necessary directions. The Commission cannot therefore regard itself
      as a passive recipient of successive governmental or statutory
      developments. Its duty is to anticipate the constitutional deadline and
      actively organise every lawful component of the election around it.

                                    Page 168 of 232
                                   25th August 2026
              WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


341. We must nevertheless acknowledge an important feature of the present
      record. The Commission had, in fact, commenced the election-related
      exercise before the Ordinance. Our criticism is therefore not that it
      remained wholly inactive. The more precise constitutional concern is
      whether, once a substantial change in law occurred, the Commission
      sufficiently   asserted   its     independent      constitutional      role   by
      immediately identifying the shortest lawful pathway to complete the
      revised process, securing timely assistance from the State and other
      statutory authorities and insisting upon simultaneous performance
      wherever the law permitted it.

342. The State Election Commission is neither a department of the
      Government nor an adversary of the Government. It occupies an
      independent constitutional position. That independence requires
      constitutional distance from executive convenience, but it equally
      requires   cooperation     where       the    statute   legitimately    assigns
      interdependent functions to different authorities. The Commission
      must therefore cooperate with the State without becoming dependent
      upon its pace and must implement State legislation without
      surrendering its independent obligation under Article 243U.

343. It follows that neither the State nor the Commission can invoke the
      statutory change as a complete answer to the constitutional default.
      The State cannot say that because a valid law was enacted, the time
      consumed by its implementation is constitutionally irrelevant. The
      Commission cannot say that because the statute requires consultation,
      empirical data or other action by different authorities, its
      constitutional obligation remains suspended until those authorities
      act. Each institution must perform its own function and, where

                                      Page 169 of 232
                                      25th August 2026
                   WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


       functions overlap, must cause them to proceed with the degree of
       simultaneity which the law permits.

344. We accordingly reject the prayer that the impugned Ordinance be kept
       out of operation for the present elections. We also decline to set aside
       the State Election Commission's decision to discontinue the earlier
       delimitation merely because an earlier exercise had substantially
       progressed. The elections must now proceed under the law presently
       in force.

345. That conclusion does not end the matter. Indeed, it brings us to the most
       important remedial question in these Petitions. If the amended
       statutory regime must govern the present elections, the Court must
       determine whether every period mentioned in the statute must
       necessarily operate consecutively and to its outer limit; which stages
       admit of simultaneous performance; how the empirical exercise
       relating to OBC reservation is to be accommodated; and what binding
       timetable is required to bring the existing breach of Article 243U to an
       end at the earliest lawful point.

346. The answer to that question requires us next to consider together the
       amended Section 10, the stage-wise statement furnished by the State
       Election Commission, the affidavit of the Goa State Commission for
       Backward Classes and the constitutional requirement that statutory
       compliance must now proceed with the urgency demanded by an
       electoral term which has already expired.


347. The controversy at this stage is therefore no longer whether the amended
       statutory regime is to be followed. We have held that it must. The
       question is how that regime is to be implemented after the
                                         Page 170 of 232
                                        25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


       constitutional date contemplated by Article 243U has already passed.
       This requires us to identify, with some care, what the amended Section
       10 actually mandates, which periods are irreducible, which are outer
       limits within which an authority must act, and which administrative
       exercises can proceed simultaneously.

348. The distinction is important. A statutory period granted for exercise of a
       power cannot invariably be treated as a statutory entitlement to
       consume the whole of that period. Much depends upon the language
       employed and the purpose for which the period is prescribed. Where
       the Legislature requires objections to remain open for a specified
       number of days or expressly requires expiry of a specified period
       before the next stage can commence, the Court cannot curtail that
       period merely because expedition is desirable. To do so would amount
       to rewriting the statute. Where, however, the statute requires an
       authority to complete an exercise "within" a stipulated period, the
       stipulated period ordinarily fixes the outer limit and does not prohibit
       the authority from completing the exercise earlier if it is reasonably
       capable of doing so.

349. Amended Section 10 itself illustrates the distinction. Sub-section (3)
       requires the draft delimitation to be published inviting objections and
       suggestions from the public within a period of thirty days. The
       opportunity made available to the electorate for raising objections is
       an integral part of the statutory process and cannot be judicially
       abbreviated. The same is true of the thirty-day period made available
       under sub-section (5) for objections and suggestions to the draft
       reservation. These are not merely administrative conveniences. They



                                     Page 171 of 232
                                    25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


       confer an opportunity upon persons affected by delimitation and
       reservation and must be respected.

350.    Different considerations apply to the period prescribed for
       consideration of objections and issuance of the final delimitation
       notification under Section 10(3), and to the corresponding exercise
       under Section 10(6). In both cases, the statute requires the final
       notification to be issued "within a period of 30 days" from the last date
       for submission of objections. The language fixes the outer boundary of
       permissible action. It does not compel the State Election Commission
       or the Government, during consultation, to remain inactive until the
       thirtieth day.

351. The State Election Commission itself has accepted this construction in
       substance. In the stage-wise statement furnished to this Court, it states
       that after closure of objections to draft delimitation the objections can
       be considered, necessary alterations made, the proposal transmitted
       for Government consultation and the final notification issued within
       approximately three weeks, provided the Government completes
       consultation expeditiously. Similarly, in relation to finalisation of
       reservation under Section 10(6), the Commission estimates that
       scrutiny of objections, consultation and issuance of the final
       notification can be completed in approximately twenty days if the
       Government responds within a defined timeframe.

352. These statements are significant. They demonstrate that the periods of
       thirty days prescribed for finalisation are not, even according to the
       constitutional authority entrusted with the process, irreducible
       periods which must necessarily be exhausted. They are outer statutory
       limits. Once Article 243U has already been breached, there can be no
                                     Page 172 of 232
                                    25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


      justification for treating an outer limit as a period available for routine
      administrative consumption.

353. Section 10(7) stands on a different footing. It provides that the State
      Election Commission shall declare elections "after expiry of 30 days"
      from publication of the final notification of reservation. The
      Legislature has therefore expressly interposed a period which must
      expire before declaration of elections. The State Election Commission
      has treated that period as mandatory, and we see no interpretative
      basis upon which this Court could reduce it while simultaneously
      preserving the provision.

354. The same discipline must apply to this Court. The anxiety to restore
      constitutional government cannot authorise us to remove a period
      which the Legislature has expressly required to expire. Judicial
      enforcement of Article 243U cannot be converted into judicial
      amendment of Section 10. Our function is to compress what is legally
      compressible and to insist upon simultaneous performance where the
      statute permits it, not to dispense with safeguards which the
      Legislature has expressly made part of the election process.

355. The amended Section 10 is drafted sequentially in the sense that certain
      legal consequences depend upon completion of the preceding
      statutory stage. Final delimitation must precede the ward-specific
      empirical data contemplated by Section 10(4); receipt of the required
      data precedes publication of draft reservation; final reservation
      follows the period of objections; and declaration of elections follows
      expiry of thirty days from the final reservation notification. That
      statutory sequence must be respected.


                                     Page 173 of 232
                                    25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


356. It does not follow, however, that every administrative or preparatory act
       associated with those stages must also await formal completion of the
       preceding stage. A distinction must be maintained between a statutory
       act which can legally occur only after a specified event and the
       preparatory work necessary to enable that act to be performed
       promptly when the event occurs.

357.   This   distinction   assumes     particular     importance    because   the
       constitutional default which presently exists is substantially the
       product of treating interconnected electoral exercises as though each
       must commence only after the preceding exercise has been completely
       exhausted. Article 243U requires precisely the opposite approach to
       constitutional administration. Where the date of election is known in
       advance, independent and interdependent authorities must undertake
       all preparatory functions capable of lawful parallel performance
       sufficiently early so that only those acts which legally depend upon the
       preceding stage remain to be performed later.

358. The Supreme Court in Suresh Mahajan (supra) has emphasised, in the
       context of delimitation, that such an exercise is a continuing one and
       ought to be commenced well in advance so that it does not become a
       reason for withholding elections. The principle is directly relevant
       here. The constitutional obligation is not satisfied by commencing
       each antecedent process when the preceding process formally ends; it
       requires institutional preparedness well before the electoral deadline.
       The material placed before us reproduces the Supreme Court's
       insistence that ongoing delimitation cannot ordinarily furnish a
       legitimate ground for the State Election Commission to withhold
       discharge of its constitutional obligation.

                                     Page 174 of 232
                                    25th August 2026
              WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


359. We would therefore read the amended statutory scheme in a manner
      which preserves its sequence without importing into it an unnecessary
      requirement of administrative sequentiality. Thus, while the final
      ward-wise operation of reservation may necessarily depend upon the
      final delimitation, collection and analysis of the underlying empirical
      material need not remain dormant merely because final ward
      boundaries have not yet been notified.


360. This brings us to the Goa State Commission for Backward Classes. The
      affidavit filed by its Member Secretary assumes considerable
      significance. The Commission states that it is the dedicated body
      which must undertake the contemporaneous rigorous empirical
      inquiry into the nature and implications of backwardness qua local
      bodies. More importantly, it accepts that it already has available with
      it the Census of 2011 and the report prepared by the Centre for
      Development, Planning and Research in 2013 relating to OBC, SC and
      ST population in the State of Goa, including the eleven Municipalities
      presently concerned.


361. The Commission has further stated that it had been awaiting directions
      from the Government and the State Election Commission because the
      amendment transferred the delimitation exercise to the State Election
      Commission. It has, however, accepted, after the issue was examined
      during the hearing, that it can commence the contemporaneous
      rigorous empirical inquiry without awaiting such further directions
      and that the inquiry can begin on the basis of the material already
      available with it.



                                    Page 175 of 232
                                   25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


362. This clarification materially narrows the difficulty which was initially
      projected before us. Section 10(4) undoubtedly contemplates that the
      empirical data ultimately obtained by the State Election Commission
      must relate to each Municipal area and the wards and must be based
      on the final notification of delimitation. We do not therefore suggest
      that the final ward-specific determination can precede final
      delimitation. What need not await final delimitation is the substantial
      foundational inquiry which does not depend upon the precise drawing
      of ward boundaries.


363. The identification of relevant backward classes, examination of the
      nature and extent of political backwardness, analysis of existing
      demographic and empirical material, verification of available data and
      such other municipality-level inquiry as the law requires are matters
      capable of being undertaken before the final ward map is placed before
      the Commission. Once the final delimitation becomes available, the
      remaining exercise is to apply the completed or substantially
      completed empirical inquiry to the finally constituted wards in the
      manner required by law.


364. We are conscious that the rigorous empirical inquiry required for
      political reservation cannot be reduced to a mechanical mathematical
      allocation. Nor can this Court prescribe to the dedicated Commission
      the substantive conclusion which its inquiry must reach. The
      constitutional     requirement       of     an   independent          empirical
      determination must remain intact. What Article 243U does permit,
      and in the present circumstances requires, is that the Commission be
      compelled to undertake the inquiry with urgency and preparedness

                                     Page 176 of 232
                                    25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


       rather than postpone commencement of all work until the final ward
       boundaries are formally notified.


365. The affidavit seeks a minimum period of thirty days for the Commission
       to conduct the contemporaneous rigorous empirical inquiry
       concerning the eleven Municipalities and also refers to completion of
       the exercise within the period stated by it after the necessary direction
       from the State Election Commission. We do not read the affidavit as
       requiring two successive blocks of thirty days. Such a construction
       would be inconsistent with the Commission's own assurance that
       substantial municipality-wise work can commence immediately on the
       basis of the material already available to it. The foundational inquiry
       must therefore proceed contemporaneously with completion of
       delimitation, leaving only such ward-linked application as genuinely
       requires the final delimitation to be undertaken thereafter.


366. This approach does not dilute the Triple Test. It gives effect to it. The
       constitutional object of the requirement of a contemporaneous
       rigorous empirical inquiry is to ensure that political reservation for
       backward classes reflects present and localised political backwardness
       and is not granted mechanically. That object is not furthered by
       allowing the dedicated Commission to remain institutionally
       unprepared until an election becomes imminent. The rigour of an
       inquiry and the timeliness with which the institution prepares to
       conduct it are not competing values.


367. The present case, in fact, demonstrates why this distinction matters. The
       Commission is not an authority constituted afresh for each election. It

                                     Page 177 of 232
                                    25th August 2026
              WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


      is a continuing statutory institution. The need for political reservation
      in local bodies and the jurisprudential requirement of a dedicated
      empirical inquiry have been in the field for years. The Commission
      cannot therefore organise its institutional functioning on the
      assumption that meaningful preparatory work will begin only when
      the State Election Commission, after final delimitation, formally calls
      for a report.


368. We must, however, be careful not to attribute to the Commission a legal
      obligation which the statute does not impose. Section 10(4), in its
      present form, expressly makes final delimitation relevant to the ward-
      specific data ultimately required by the State Election Commission.
      Our criticism is not that the Commission ought to have completed the
      entire statutory exercise before delimitation. It is that institutional
      preparedness, maintenance and analysis of available empirical
      material, and all municipality-level work which does not legally
      depend upon final ward boundaries ought not to have remained in
      abeyance.


369. The issue is not new even to municipal governance in Goa. In Naresh
      Gaunekar v. State of Goa (supra), this Court was confronted with
      delayed municipal elections in the context of reservation and empirical
      data. The Court observed that a man-made situation, whether
      intentionally or otherwise created, could not normally justify
      deferment of elections and emphasised the responsibility of the State
      and the Election Commission to act promptly. We refer to that
      decision not to equate the statutory framework then existing with the
      amended law now before us, but because the recurring institutional

                                    Page 178 of 232
                                   25th August 2026
              WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


      problem it identifies has regrettably reappeared: an antecedent
      reservation exercise was permitted to approach the constitutional
      electoral deadline without being institutionally completed in time.


370. The State Government's role is equally important. Amended Section 10
      requires consultation with the Government before final notification of
      delimitation and again before final notification of reservation.
      Consultation is therefore part of the statutory scheme and cannot be
      dispensed with. The State Election Commission itself accepts that
      Government consultation is mandatory.


371. What is mandatory is consultation, not administrative delay. The
      Government cannot convert a constitutional consultation into an
      indefinite file movement. Once the State Election Commission places
      the relevant proposal before it, the Government must arrange its
      internal decision-making so that consultation is meaningful but
      expeditious. The very authority which enacted the altered statutory
      framework cannot thereafter become the reason why implementation
      of that framework consumes time beyond what is genuinely necessary.


372. The stage-wise statement submitted by the State Election Commission
      makes the dependence explicit. It states that completion of both final
      delimitation and final reservation within the shorter periods identified
      by it depends upon the Government undertaking consultation within
      a particular timeframe. The responsibility for timely completion
      therefore rests not upon the State Election Commission alone. The
      Government bears a corresponding constitutional duty to place at the



                                    Page 179 of 232
                                   25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


      Commission's disposal timely decisions, personnel, infrastructure,
      funds and other assistance necessary for the election.


373. This is not a new constitutional proposition. In the earlier Goa
      municipal-election litigation, directions were issued requiring the
      State to respond to communications of the State Election Commission
      within a reasonable period and to provide the assistance necessary for
      the Commission to discharge its constitutional obligations while
      preserving its independence. The recurrence of the same concern
      reinforces the need for institutional discipline rather than weakens it.


374. Of particular importance is the answer given by the State Election
      Commission to a direct question put by the Court. The Commission
      states that, subject to the minimum periods identified in its stage-wise
      schedule, there is "no legal or practical impediment" to holding the
      elections within that schedule. It further states that, subject to those
      minimum periods, there is no constitutional or statutory reason why
      the entire electoral process cannot be completed within the period
      identified by it.


375. That statement is important for two reasons. First, it removes any
      suggestion that some unidentified statutory obstacle presently
      prevents completion of the elections. Secondly, it confirms that the
      remaining delay is capable of judicial control by fixing responsibility
      for each stage and ensuring that outer statutory limits are not routinely
      exhausted where the work is capable of earlier completion.




                                     Page 180 of 232
                                    25th August 2026
              WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


376. The Commission has also candidly stated that, had the Ordinance not
      intervened, the election under the earlier framework would, subject to
      completion of the then remaining process, have concluded by the end
      of May 2026 or, at the latest, during the first week of June 2026. That
      circumstance does not render the Ordinance invalid or justify
      reverting to the earlier law, for reasons already recorded. It does,
      however, demonstrate concretely the extent to which the intervening
      statutory regime displaced an electoral process which had reached an
      advanced stage. It therefore reinforces the obligation to permit no
      avoidable delay from this point forward.


377. The Commission estimates that, after declaration of elections,
      approximately twenty-five days are required for the actual election
      programme, including nominations, scrutiny, withdrawal, polling and
      declaration of results. That is the electoral component which follows
      completion of the antecedent statutory process. The constitutional
      objective must consequently be to bring the antecedent process to its
      lawful conclusion at the earliest possible date so that the election
      programme can immediately follow the statutory waiting period.


Constitutional preparedness as an institutional obligation

378. The constitutional obligation under Article 243U carries with it a
      corresponding     obligation     of    institutional   preparedness.   The
      authorities concerned cannot organise the electoral process on the
      assumption that each antecedent step will begin only when the
      preceding authority has formally completed its function. Delimitation,
      reservation, empirical inquiry, preparation of electoral rolls and
      election logistics are interrelated components of a recurring
                                     Page 181 of 232
                                   25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


       constitutional exercise and must, to the extent permitted by law, be
       planned and undertaken in advance.


379. This obligation does not authorise an authority to act before the statute
       permits it to act, nor does it require anticipation of every conceivable
       future legislative change. Its content is narrower and more practical.
       Where preparatory work can lawfully be undertaken before
       completion of another statutory stage, the authority responsible for
       that work must not remain inactive merely because the final legal act
       depends upon a later event.


380. The distinction is therefore between statutory sequencing and
       administrative sequencing. A statutory act which, by the terms of the
       law, can occur only after completion of a preceding stage must await
       that stage. But preparatory, empirical, administrative and consultative
       work which does not legally depend upon such completion must
       proceed simultaneously wherever necessary                to preserve   the
       constitutional electoral timetable. Administrative sequencing cannot
       be superimposed upon statutory sequencing so as to multiply delay.


381. Applied to the present case, the statutory periods prescribed for public
       objections and the express waiting period under Section 10(7) must
       necessarily be honoured. Those periods cannot be shortened merely
       because the elections have become overdue. The constitutional
       urgency arises in relation to everything which the law does not require
       to remain in abeyance.




                                     Page 182 of 232
                                    25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


382. Accordingly, classification and preliminary scrutiny of objections,
       municipality-wise empirical inquiry, preparation of voter lists,
       Governmental consultation to the extent capable of advance
       preparation, staffing, logistical arrangements and every other
       independent activity which can lawfully proceed alongside another
       statutory stage must be undertaken contemporaneously. No authority
       can claim an additional period for work which could reasonably and
       lawfully have been performed during a period already running.


383. The constitutional choice is therefore not between a legally compliant
       process of delimitation and reservation on the one hand and timely
       elections on the other. Both requirements must be fulfilled. The
       obligation of the institutions concerned is to organise the process so
       that compliance with one does not, through avoidable administrative
       sequencing, become the cause of failure of the other.


384.   Having identified the constitutional and statutory principles which
       must govern the remaining process, we must now translate them into
       a workable timetable. The exercise is not one of choosing an arbitrary
       date by which the elections should be held. Nor can we simply adopt
       every outer period appearing in Section 10 and add them
       consecutively. The appropriate course is to begin with the stage which
       the process has presently reached, preserve every period which the
       statute makes irreducible, require completion substantially earlier
       wherever the statute merely prescribes an outer limit, and compel
       simultaneous performance of all preparatory functions which do not
       legally depend upon completion of an earlier stage. The resulting
       timetable must represent, as nearly as the law permits, the shortest

                                     Page 183 of 232
                                    25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


       route from the present constitutional default to an elected Municipal
       Council.


The timetable which must now govern the process.

385. Certain stages contemplated by amended Sections 9 and 10 already
       stand completed. The number of wards has been fixed; the fresh
       delimitation exercise contemplated by Section 10(2) has been
       undertaken; and the draft delimitation has been published. The thirty-
       day period made available under Section 10(3) for objections and
       suggestions to the draft delimitation is presently running. We have
       already held that this statutory opportunity cannot be curtailed. The
       first operative date for the purposes of the remaining schedule must
       therefore be the last date already notified for receipt of objections to
       the draft delimitation.


386. What follows after that date requires closer consideration. Section 10(3)
       permits the State Election Commission a period of up to thirty days to
       consider the objections, make such modifications as are warranted,
       consult the Government and issue the final delimitation notification.
       The Commission itself has not claimed that all thirty days are
       indispensable. Its written response initially stated that these stages
       could be completed in approximately three weeks, provided the
       Government undertakes consultation expeditiously. During the
       hearing, after the matter was further examined, the possibility of
       bringing this stage within approximately fifteen days was also
       considered.



                                     Page 184 of 232
                                    25th August 2026
              WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


387. We see no legal reason why the entire thirty-day outer period should be
      consumed. The objections will already have been received during the
      preceding thirty days. Nothing prevents the State Election
      Commission from classifying and scrutinising them as and when they
      are received, without finally deciding the exercise until the statutory
      period closes. Officers can identify repetitive objections, collate
      municipality-wise issues, verify maps and supporting material and
      prepare the administrative groundwork contemporaneously. What
      must await the closing date is the final consideration of the complete
      body of objections, not the commencement of every preparatory act
      connected with their consideration.


388. We accordingly consider Fifteen days from the last date for submission
      of objections to be a fair and legally sustainable outer period for
      completion of the entire exercise under the latter part of Section 10(3),
      including   consideration     of   objections,    necessary     corrections,
      consultation with the Government and publication of the final
      delimitation notification. This is not a reduction of the statutory period
      prescribed for public participation. It is a direction that the
      constitutional authorities perform within fifteen days an exercise
      which the statute permits them to complete at any time within thirty
      days and which the State Election Commission itself accepts is
      administratively capable of substantial compression.


389. Government consultation must be accommodated within, and not
      added after, those Fifteen days. The file cannot be permitted to travel
      to the Government on the Fifteenth day and thereafter commence
      another unregulated period of consultation. The Commission must

                                    Page 185 of 232
                                   25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


      structure its consideration so that the proposal is transmitted
      sufficiently early, and the Government shall return its considered
      response within the period fixed by the Commission consistent with
      the fifteen-day outer limit. The State cannot enact a statutory
      consultation requirement and thereafter allow that very consultation
      to defeat the constitutional timetable.


The empirical inquiry and the final delimitation

390. The next stage requires particular care. Section 10(4) provides that the
      empirical data pertaining to political backwardness shall be obtained
      from the Goa State Commission for Backward Classes in respect of the
      Municipal area and the wards, based upon the final delimitation.
      Literally applied to the final ward-specific product, the provision
      requires final delimitation first. It does not, however, require the
      dedicated Commission to remain inactive until that date. The affidavit
      filed before us removes any possible doubt on this aspect.


391. The Commission has stated on oath that it possesses the Census 2011
      material and the 2013 survey report concerning OBC, SC and ST
      population and that it will commence the contemporaneous rigorous
      empirical inquiry in respect of the eleven Municipalities on the basis
      of that material without awaiting further directions from the
      Government or the State Election Commission. Its plea regarding time
      must therefore be understood in the setting in which the undertaking
      has been given. The substantial municipality-wise inquiry is to
      proceed now; only that part of the exercise which genuinely requires
      the finally constituted wards can remain for completion after the final
      delimitation notification.
                                     Page 186 of 232
                                    25th August 2026
              WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


392. We are not prepared to permit a fresh thirty-day period to commence for
      the first time on publication of final delimitation. That would
      disregard both the undertaking of the Commission and the
      constitutional principle of simultaneous preparedness which we have
      already explained. Equally, we cannot direct the Commission to
      complete the ward-specific exercise before the wards legally come into
      existence in their final form.


393. The proper balance is therefore this. The Goa State Commission for
      Backward Classes shall continue and substantially complete, during
      the period in which the delimitation objections are being considered,
      every component of the rigorous empirical inquiry which can be
      undertaken municipality-wise. By the time the final delimitation is
      notified, the Commission should be left only with the work which
      genuinely depends upon application of that inquiry to the finally
      delimited wards.


394. The thirty days which the Commission has sought for undertaking its
      rigorous empirical inquiry cannot, in the circumstances, be treated as
      thirty additional days following final delimitation. The Commission's
      affidavit was filed in the first week of August 2026 and records its
      undertaking to commence the exercise immediately. If the
      Commission acts in accordance with that undertaking, the
      municipality-wise empirical exercise will have had substantially the
      period which it itself regarded as necessary before the final
      delimitation becomes available.




                                    Page 187 of 232
                                   25th August 2026
              WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


395. Upon publication of the final delimitation, the Commission shall
      complete the residual ward-specific exercise and communicate the
      requisite empirical data and recommendations to the State Election
      Commission within seven days. We emphasise that this period is not
      prescribed for undertaking the Triple Test or the rigorous empirical
      inquiry afresh. It is confined to the residual application, to the finally
      delimited wards, of the municipality-wise inquiry which, under the
      Commission's own undertaking and the directions recorded above,
      must already have proceeded for substantially the period which the
      Commission itself regarded as necessary. The seven-day direction
      does not prescribe, abbreviate or otherwise interfere with the
      substantive methodology to be adopted by the dedicated Commission.


395A. If, notwithstanding diligent completion of all municipality-wise work
      capable of being undertaken before final delimitation, the Commission
      finds that some identified component which genuinely depends upon
      the finally notified ward structure cannot, for reasons inherent in the
      empirical exercise itself, be lawfully completed within the residual
      period fixed above, it shall approach this Court before expiry of that
      period. Any such application shall identify with precision the work
      remaining, explain why it could not lawfully have been undertaken
      earlier, disclose the work already completed and indicate the
      minimum      additional    period     asserted    to   be    indispensable.
      Administrative inaction, want of prior preparation or work which
      could reasonably have proceeded before final delimitation shall not
      furnish such a ground.




                                    Page 188 of 232
                                   25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


396. This direction also answers the concern that expedition might
       compromise the quality of the empirical inquiry. It need not. The
       Commission is not being required to compress a thirty-day substantive
       inquiry into seven days. It is being required not to waste the period
       available before final delimitation and thereafter to complete only the
       legally dependent part of the exercise with urgency.

Publication of draft reservation.

397. Section 10(5) becomes operative upon receipt of the requisite data from
       the Backward Classes Commission. The State Election Commission's
       chart indicates a composite period of approximately thirty-four days
       at this stage, which includes preparation and publication of the draft
       reservation and the mandatory thirty-day period for objections. Since
       thirty of those days represent the statutory period for public objections
       and cannot be curtailed, the administratively compressible element is
       the short interval between receipt of the empirical data and
       publication of the draft reservation.


398.   No substantial additional inquiry by the State Election Commission
       has been demonstrated as requiring a prolonged period before
       publication of the draft. The Commission will already know the
       number of wards and their final boundaries; it will have the SC and ST
       population material; and it will receive the OBC empirical
       determination from the dedicated Commission. We therefore consider
       four days from receipt of the report under Section 10(4) sufficient for
       the State Election Commission to prepare and publish the draft
       reservation notification under Section 10(5).



                                     Page 189 of 232
                                    25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


399. Thereafter, the full thirty-day period prescribed by Section 10(5) for
       objections and suggestions must run. It cannot be shortened. As in the
       case of delimitation objections, however, the State Election
       Commission need not remain administratively inactive during that
       period. Objections can be received, indexed, municipality-wise
       classified and subjected to preliminary scrutiny as they arrive, without
       foreclosing consideration of any objection filed until the final day.


400. Section 10(6) requires consideration of the objections and publication
       of the final reservation notification, in consultation with the
       Government, within thirty days from the last date for submission of
       objections. Here again, thirty days is an outer limit and not a
       compulsory period of inaction. The State Election Commission has
       stated in its own stage-wise assessment that this exercise, including
       scrutiny, correction where necessary, Government consultation and
       publication of the final notification, requires approximately twenty
       days, subject to timely consultation by the Government.


401. We see no basis to substitute our own administrative estimate for that of
       the constitutional authority conducting the election. We therefore
       accept twenty days as the maximum period for completing the exercise
       under Section 10(6). Again, consultation with the Government must
       be completed within those twenty days and cannot be treated as a
       further period to be added thereafter.


402. The Government shall accordingly constitute, if it has not already done
       so, an appropriate nodal arrangement so that proposals received from
       the State Election Commission under Sections 10(3) and 10(6) are

                                     Page 190 of 232
                                    25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


       considered without ordinary departmental delay. The requirement of
       consultation must be meaningful, but meaningful consultation does
       not require leisurely consultation. The constitutional urgency now
       attached to these elections requires the Government to make officers
       and   decision-makers      available    whenever     the    State    Election
       Commission forwards the proposals.


403. After publication of the final reservation notification, the statute itself
       introduces a period which this Court cannot compress. Section 10(7)
       provides that the State Election Commission shall declare the election
       after expiry of thirty days from publication of the final reservation
       notification. The Commission has treated this as mandatory. We
       agree. The full thirty days must therefore expire.


404. This thirty-day period, however, cannot become another period of
       institutional inactivity. Amended Section 11(3) requires copies of the
       ward-wise voters lists to remain open for public inspection at least
       thirty days prior to the election notification. The two requirements are
       capable of substantial, and indeed complete, concurrency. Once final
       reservation and ward structure are available, the ward-wise voters lists
       shall be prepared and placed for inspection immediately so that the
       thirty-day requirement under Section 11(3) runs concurrently with the
       thirty-day waiting period under Section 10(7).


405. During the same period, the State Election Commission and the State
       Government shall complete every logistical preparation for the actual
       election: appointment and training of Returning Officers and polling
       personnel, identification of polling stations, arrangement of security,

                                     Page 191 of 232
                                    25th August 2026
              WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


      transport, ballot or voting equipment as applicable, material, funds
      and all other election infrastructure. The State Election Commission's
      own response identifies these as matters in respect of which the
      Government must provide assistance. None of these matters requires
      an additional period after the expiry of Section 10(7).


406. The State Election Commission has stated that the actual election
      programme contemplated by Rule 4 of the Goa Municipalities Election
      Rules, 1969 requires approximately twenty-five days from notification
      through nominations, scrutiny, withdrawal, polling, counting and
      declaration of results. We find no reason to interfere with that
      estimate. The election notification shall therefore be issued
      immediately upon expiry of the statutory period under Section 10(7),
      and the entire electoral process shall be completed within the ensuing
      twenty-five days.


407. The schedule which emerges is thus not one created by judicial
      convenience. Its constituent periods are drawn from the statute, the
      affidavit of the dedicated Commission and the State Election
      Commission's own assessment of the minimum practical time
      required. The Court has preserved in full the two thirty-day periods
      made available to citizens for objections and the express thirty-day
      waiting period under Section 10(7). We have not reduced a single
      period which the statutory language requires to run for a specified
      duration.


408. What has been removed is avoidable interstitial delay. The thirty-day
      outer period for finalisation of delimitation under Section 10(3) has

                                    Page 192 of 232
                                   25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


      been confined to fifteen days, while the corresponding thirty-day outer
      period for finalisation of reservation under Section 10(6) has been
      confined to twenty days. In each case, the statute permits earlier
      completion and the periods fixed by us proceed upon the practical
      position placed before the Court by the State Election Commission.
      The empirical inquiry is required to proceed contemporaneously
      rather than commence only after final delimitation. The ward-wise
      voter-list requirement is made to run concurrently with Section 10(7),
      while Government consultation and election logistics are absorbed
      within the respective existing stages rather than being added as
      independent periods.398. Thus, calculated from the last date already
      fixed for objections to the draft delimitation, the remaining process
      would ordinarily comprise: Fifteen days for final delimitation; seven
      days for the residual ward-specific work of the Backward Classes
      Commission; four days for publication of draft reservation; thirty days
      for objections to reservation; twenty days for final reservation; thirty
      days required by Section 10(7), during which Section 11 and all election
      preparations must proceed simultaneously; and approximately
      twenty-five days for the actual election programme.


409. Even that arithmetic must not be understood as authorising every
      authority to wait until the final day assigned to it. These are outer
      judicial limits. If any stage is completed earlier, the next stage shall
      commence immediately. No authority may retain the benefit of unused
      days merely because this judgment has specified a maximum period.


410. There is a further reason for taking this approach. The Supreme Court in
      Suresh Mahajan (supra) described the constitutional timeline under

                                     Page 193 of 232
                                    25th August 2026
                 WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


       Articles 243E and 243U in uncompromising terms and rejected
       delimitation or formation of wards as a ground for postponing local-
       body elections. The judgment records that neither the State Election
       Commission, the State Government nor the State Legislature can
       countenance a dispensation contrary to the constitutional mandate.
       We are presently dealing with an intervening law which, for reasons
       already recorded, must be implemented. That circumstance explains
       why some further statutory time has become unavoidable. It cannot
       justify one day more than lawful implementation genuinely requires.


411. The directions which we propose are therefore not an extension of Article
       243U. No Court can grant such an extension. They constitute a
       remedial timetable imposed after the constitutional deadline has
       already been breached, for the sole purpose of bringing that breach to
       an end at the earliest point compatible with the law which we have
       upheld.


412. Since the statutory scheme contains several successive stages and
       different kinds of time periods, we consider it appropriate to set out
       the position in a comparative form. This will also make clear the
       limited nature of the intervention which we have undertaken.
       Wherever the statute prescribes a period which must necessarily run,
       we have left it untouched. Wherever it merely fixes an outer limit for
       performance of an administrative or consultative function, we have
       required completion within the shorter period which the State Election
       Commission itself regards as practicable. We have also directed
       concurrent performance only where one statutory act does not legally
       depend upon completion of another.

                                       Page 194 of 232
                                      25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


413. The remaining electoral process shall accordingly be understood in the
        following manner:

                      Statutory SEC's            stated                      Nature      of
                                                             Direction of
    Stage             / existing practical                                   interventi
                                                             this Court
                      position       position                                on
    Draft
                      30 days for
    delimitatio
                      public
    n         and
                      objections Treated by SEC Full 30 days No
    objections
                      to       draft as mandatory            retained        interference
    under
                      delimitatio
    Section
                      n
    10(3)
    Considerati
                                     SEC        initially
    on           of
                                     sought      for    3
    delimitatio
                                     weeks, subject
    n
                                     to    expeditious
    objections, Final
                                     Government                              Outer     limit
    modificatio notification
                                     consultation;           Maximum 15 compressed;
    n,                to be issued
                                     but         during days            from public-
    Governmen within 30
                                     hearing           on closure         of objection
    t                 days from
                                     bifurcation       of objections         period
    consultatio last date for
                                     constituent                             untouched
    n and final objections
                                     period            an
    delimitatio
                                     overall     period
    n       under
                                     of about 15 days
    Section
                                     was worked out
    10(3)


                                           Page 195 of 232
                                          25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026



                Statutory SEC's              stated                      Nature       of
                                                       Direction of
Stage           / existing practical                                     interventi
                                                       this Court
                position         position                                on
                Section
                10(4)
                requires
                                 OBC
                empirical
                                 Commission
                data        in
                                 seeks about 30
                respect     of
                                 days           for                      No statutory
                Municipal                              Foundational
                                 rigorous                                period
Municipalit area           and                         municipality-
                                 empirical                               curtailed;
y-wise OBC wards                                       wise inquiry to
                                 inquiry       and                       sequential
empirical       based upon                             proceed
                                 states        that                      administrati
inquiry         final                                  concurrentl
                                 Census        2011                      ve       delay
                delimitatio                            y forthwith
                                 and 2013 survey                         removed
                n;          no
                                 material       are
                separate
                                 already
                statutory
                                 available
                number of
                days
                prescribed
Residual        Final ward- Commission's                                 Only
ward-           specific         affidavit             Maximum 7 residual
specific        application contemplates               days      after work
OBC             necessarily completion                 final             confined;
exercise        follows          after receipt of delimitation           substantive
after      final final           necessary                               inquiry must


                                     Page 196 of 232
                                    25th August 2026
          WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026



                Statutory SEC's              stated                          Nature      of
                                                          Direction of
Stage           / existing practical                                         interventi
                                                          this Court
                position         position                                    on

delimitatio delimitatio delimitation-                                        already have
n               n                related                                     proceeded
                                 direction/mater
                                 ial
Preparation                      SEC            chart
                To      follow                                               Administrati
and                              contemplates
                receipt     of                                               ve     interval
publication                      approximately 4              days      to
                empirical                                                    fixed;
of      draft                    34             days prepare/publis
                data;                                                        statutory
reservation                      including        the h              draft
                thereafter                                                   objection
under                            30-day                   reservation
                30 days for                                                  period
Section                          objection
                objections                                                   untouched
10(5)                            period
Objections
to      draft
                                 SEC treats the
reservation                                               Full 30 days No
                30 days          period            as
under                                                     retained           interference
                                 mandatory
Section
10(5)
Considerati                      SEC           states
                Final                                                        Outer     limit
on        of                     approximately
                notification                                                 compressed
reservation                      20 days, subject Maximum
                to be issued                                                 in
objections,                      to           timely 20 days
                within 30                                                    accordance
Governmen                        Government
                days from                                                    with     SEC's
t                                consultation

                                       Page 197 of 232
                                       25th August 2026
          WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026



               Statutory SEC's             stated                       Nature       of
                                                      Direction of
Stage          / existing practical                                     interventi
                                                      this Court
               position         position                                on

consultatio last date for                                               own
n and final objections                                                  estimate
reservation
under
Section
10(6)
               Election to
               be declared
Waiting
               after
period                          SEC treats this
               expiry of                              Full 30 days No
under                           period          as
               30      days                           retained          interference
Section                         mandatory
               from     final
10(7)
               reservation
               notification
               Lists      to
               remain
               open      for                          To          run
Ward-wise                                                               No statutory
               inspection                             concurrentl
voters lists                    Separate                                period
               at least 30                            y    with   the
under                           statutory                               curtailed;
               days prior                             Section
Section                         obligation                              concurrency
               to                                     10(7) thirty-
11(3)                                                                   directed
               election                               day period
               notificati
               on


                                    Page 198 of 232
                                   25th August 2026
              WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026



                 Statutory SEC's           stated                       Nature      of
                                                      Direction of
  Stage          / existing practical                                   interventi
                                                      this Court
                 position      position                                 on
                                                      Entire
                                                      preparation to
                               Government to proceed
                               provide polling during
                                                                        Administrati
                 No separate personnel,               preceding
  Election                                                              ve
                 period     in stations,              statutory
  logistics                                                             sequencing
                 Section 10 security,                 stages      and
                                                                        eliminated
                               vehicles, funds particularly
                               and machinery during
                                                      Section
                                                      10(7) period
                                                      Approximat
  Actual                       SEC     estimates ely 25 days;
                 Election                                               SEC's      own
  election                     approximately elections to
                 programme                                              operational
  programme                    25 days from be
                 governed                                               estimate
  under Rule                   notification     to completed
                 by Rules                                               accepted
  4                            completion             within    that
                                                      period




414. The above comparison demonstrates that the Court has not reduced
      the three periods which the amended law requires to be afforded in
      full: the thirty days for objections to draft delimitation, the thirty days
      for objections to draft reservation, and the thirty days which must

                                    Page 199 of 232
                                   25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    expire after publication of final reservation before declaration of
    elections. Nor have we curtailed the thirty-day voter-list inspection
    requirement under Section 11(3). That requirement is instead capable
    of operating concurrently with the statutory waiting period under
    Section 10(7).


415. The only periods which have been judicially confined are those in
    which the statute permits the competent authority to act earlier. Thus,
    the expression “within a period of 30 days” in the latter parts of
    Sections 10(3) and 10(6) prescribes the latest permissible date and
    does not compel the authorities to consume the entire period. The
    fifteen-day period fixed for completion of the exercise under Section
    10(3) and the twenty-day period fixed under Section 10(6) proceed
    upon the material placed before us concerning the work involved at
    the respective stages and remain subject principally to timely
    Government consultation.


416. The empirical exercise under Section 10(4) stands on a different
    footing because the statute prescribes no independent numerical
    period for its completion. The seven-day period following final
    delimitation is therefore not a curtailment of a statutory minimum. It
    rests upon the Commission's undertaking to undertake the substantial
    municipality-wise rigorous empirical inquiry contemporaneously, the
    material already available to it, and the distinction drawn above
    between foundational inquiry and the residual exercise which legally
    depends upon final ward boundaries. The period does not control the
    Commission's substantive methodology; and the limited liberty
    recognised in paragraph 395A protects against any demonstrated legal

                                  Page 200 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    or empirical impossibility which could not, despite due diligence, have
    been addressed during the period already available. On this basis, the
    timetable represents the minimum further period which the present
    record permits without requiring any authority to act contrary to law.
    It is equally important to reiterate that the periods fixed by this Court
    are maxima and not allowances. Completion of a stage before expiry
    of the period assigned to it must immediately trigger the next legally
    dependent stage.


417. Before dealing with the remaining apprehension concerning proximity
    of the elections to the Legislative Assembly, we consider it necessary
    to address a wider constitutional concern which arises directly from
    the facts before us. A constitutional timetable cannot be preserved
    merely by judicial directions issued after breach. The primary
    responsibility lies upon the institutions entrusted with the electoral
    process to conduct their respective functions in a manner which
    prevents such breach from arising.


418. Article 243U operates through several institutions. The State
    Legislature frames the governing law; the State Government performs
    statutory and administrative functions and provides the machinery
    necessary for elections; the State Election Commission exercises
    constitutional superintendence, direction and control over the
    electoral process; and specialised bodies may perform antecedent
    functions concerning reservation or empirical inquiry. Their functions
    are distinct, but the constitutional result is indivisible: an elected
    Municipality must be democratically reconstituted within the period



                                  Page 201 of 232
                                 25th August 2026
               WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    prescribed by the Constitution. No authority can therefore treat
    compliance with Article 243U as the responsibility of another.


419. Constitutional powers do not operate in isolation. Each is conferred
    within the larger constitutional structure and must be exercised
    consistently with its other commands. A power legitimately conferred
    for one constitutional purpose cannot ordinarily be exercised, or its
    exercise timed, in a manner which renders another express
    constitutional obligation incapable of performance. This is especially
    so where the competing obligation fixes the duration of a
    democratically elected institution in the emphatic terms “and no
    longer”.


420. The Supreme Court in Suresh Mahajan, while reiterating Kishansing
    Tomar (supra), has made clear that all authorities concerned are
    obliged to ensure installation of the newly elected local body before
    expiry of the five-year term and has described that constitutional
    mandate as inviolable. The Court specifically included within that
    discipline the State Election Commission, the State Government and
    the State Legislature, and rejected ongoing delimitation as a legitimate
    ground for withholding elections where such exercise could and ought
    to have been commenced sufficiently in advance.


421. The consequence is that constitutional periodicity imposes not merely
    a prohibition against formal extension of an elected body's tenure, but
    a continuing obligation of institutional foresight. Where the need for
    legislative correction, delimitation, reservation, empirical inquiry,
    electoral-roll preparation or other antecedent work is known or

                                     Page 202 of 232
                                    25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    reasonably foreseeable, the corresponding exercise must be
    undertaken sufficiently early to enable both the governing law and the
    constitutional election calendar to be honoured.


422. This does not mean that legislative power becomes dormant as an
    election approaches, nor that a genuine legal or constitutional defect
    must remain uncorrected because an election is imminent. The
    Legislature retains its constitutional competence. The controlling
    limitation is that the exercise of such competence does not, merely by
    reason of its timing, create a fresh constitutional period for holding
    elections or suspend the operation of Article 243U.


423. The distinction is therefore between the existence of constitutional
    power and the responsibility attending its exercise. The power to
    legislate may exist; the power to delimit may exist; the power to
    prescribe reservation may exist; and the authority to undertake the
    corresponding statutory processes may exist. Yet none of those powers
    can proceed on the premise that Article 243U will accommodate
    whatever period their exercise ultimately consumes. The Constitution
    fixes the electoral calendar; the institutions must organise their
    functions around it. The calendar cannot be reorganised around
    institutional delay.


424. We would describe this as the principle of constitutional non-
    manipulability of the electoral calendar. The expression does not
    attribute manipulation or improper motive to any particular authority.
    It describes an objective constitutional limitation. Once the
    Constitution fixes the duration of an elected institution and the date

                                  Page 203 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    by which democratic renewal must occur, that date cannot be treated
    as an adjustable governmental variable. Administrative convenience,
    belated institutional action or the introduction of a new statutory
    process cannot, by themselves, convert the constitutional terminal
    date into a moving date dependent upon completion of successive
    governmental exercises.


428. Any other view would reduce Article 243U to a guarantee in form but
    not in substance. If every fresh delimitation, restructuring, reservation
    exercise or legislative alteration introduced near the end of the term
    were sufficient to postpone the election, the Constitution would
    prescribe a five-year democratic tenure while leaving the actual return
    to the electorate dependent upon the timing of antecedent
    institutional action. Such a construction cannot be accepted.


429. The Legislature therefore bears a particular responsibility when
    altering the legal architecture of elections. Electoral legislation is
    undoubtedly an exercise of plenary legislative power within the field
    constitutionally assigned to the State, but Article 243ZA(2) itself
    makes that power subject to the Constitution. Where an amendment
    materially affects composition, delimitation, reservation or the
    sequence preceding an election, constitutional prudence requires
    consideration not only of the substantive object of the amendment but
    also of whether sufficient time remains for its lawful implementation
    without defeating Article 243U.


430. The present chronology illustrates the importance of that obligation.
    The Petitioners have pointed to several legislative opportunities

                                  Page 204 of 232
                                 25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


     preceding promulgation of the Ordinance and to the fact that the
     relevant constitutional and electoral circumstances were not newly
     discovered in April 2026. We have declined to infer partisan purpose
     from that chronology. Its constitutional significance lies elsewhere:
     where the circumstances underlying a legislative intervention have
     existed for a substantial period, introduction of a materially altered
     electoral regime at the terminal stage places a heightened obligation
     upon the institutions concerned to ensure that its implementation
     does not unnecessarily prolong the constitutional default.


 431. The State Government bears a corresponding responsibility. It
     ordinarily knows the dates on which Municipal Councils will complete
     their terms and the statutory exercises which must precede the
     succeeding elections. Its obligation therefore cannot begin only when
     the State Election Commission seeks assistance. Government
     departments must maintain the data, administrative machinery and
     institutional coordination necessary for timely elections. Where
     consultation is prescribed, it must be undertaken promptly; where
     personnel, funds, security, transport or infrastructure are required,
     they must be made available without avoidable delay.


432. This assumes particular importance during an unelected interregnum,
     when administration of the local body passes into an appointed
     arrangement. We do not suggest that appointment of an
     Administrator, where authorised by law, is itself unconstitutional. The
     constitutional concern arises when an arrangement intended to be
     temporary is prolonged through institutional delay and thereby



                                   Page 205 of 232
                                  25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    displaces elected local government beyond what the Constitution
    permits.


433. The State Election Commission occupies a distinct constitutional
    position. Article 243ZA entrusts to it the superintendence, direction
    and control of the preparation of electoral rolls and conduct of
    municipal elections. Its independence is therefore not merely
    structural; it is a functional safeguard intended to ensure that the
    electoral process, including its timing, does not become subordinate to
    the convenience or interests of the executive Government.


434. In State of Goa v. Fouziya Imtiaz Shaikh (supra), the Supreme Court
    emphasised the independence of the State Election Commissioner
    from the State Government and recognised the office as an important
    constitutional institution overseeing elections to Panchayats and
    Municipalities. The judgment also recognises that, where another
    authority acts contrary to constitutional or statutory requirements
    affecting the election, the State Election Commission is not powerless
    to seek correction in discharge of its constitutional responsibility.


435. The practical content of that independence becomes most significant
    when timely conduct of an election requires the Commission to insist
    upon performance by the Government or another statutory authority.
    The Commission cannot merely accommodate avoidable executive
    delay or treat governmental inaction as determinative of its own
    electoral calendar. Its constitutional role requires it to identify the
    steps necessary for the election and call upon the competent
    authorities to perform them within the required time and furthermore,

                                  Page 206 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    where an unlawful impediment threatens its constitutional duty,
    invoke the remedies available in law.


436. This does not place the State Election Commission above the statute.
    Its independence does not confer a power to disregard valid
    legislation. The Commission must obey the law, but it must do so
    independently. It must implement the statutory framework without
    surrendering its constitutional obligation to ensure that every legally
    compressible or concurrent step is undertaken with the urgency
    required by Article 243U.


437. Nor should cooperation between the State Election Commission and
    the Government be mistaken for dependence. Elections necessarily
    require administrative cooperation in relation to personnel, security,
    infrastructure, funds and statutory consultation. Such cooperation is
    both lawful and necessary. But it must occur between institutions
    performing distinct constitutional functions, and the electoral
    timetable of the Commission cannot merely become a reflection of the
    pace preferred by the executive Government.


438. Courts must, and we have, exercised restraint before attributing
    partisan motives to constitutional authorities. The constitutional
    standard does not depend upon proof of subjective motive.
    Institutions entrusted with elections must nevertheless conduct
    themselves in a manner which preserves public confidence that the
    timing of elections is governed by the Constitution and law, and not by
    governmental convenience.



                                  Page 207 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


439. The resulting principle is institutional rather than partisan. No
    Government has a constitutional entitlement to choose a politically
    convenient date for an election whose periodicity is fixed by the
    Constitution. No Legislature can proceed on the assumption that
    enactment of a new electoral requirement automatically supplies
    additional constitutional time for its implementation. No State
    Election Commission can surrender the electoral calendar to the pace
    at which another authority chooses to act. Each must exercise its
    powers so that the Constitution, rather than institutional convenience,
    determines when democratic authority returns to the electorate.


440. The need to state the principle is reinforced by the recurrence of
    disputes concerning delayed local-body elections. In Suresh Mahajan,
    the Supreme Court was confronted with a situation involving
    thousands of local bodies functioning without elected representatives
    and characterised it as approaching a breakdown of the rule of law and
    a palpable infraction of the constitutional mandate. Judicial
    intervention after expiry of elected terms cannot therefore become a
    substitute for advance constitutional planning by the institutions
    themselves.


441. Article 243U must consequently be understood as imposing two
    connected obligations, firstly, the immediate obligation to complete
    the particular election within the constitutional period, and secondly,
    the   continuing    institutional     obligation    to   plan    legislative,
    administrative, delimitation, reservation and electoral functions
    sufficiently in advance so that the first obligation remains capable of
    performance. The second obligation is not an independent extension

                                  Page 208 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    of Article 243U but it is the discipline necessary to make the first
    obligation effective.


442. These observations are confined to the constitutional authorities and
    statutory institutions whose functions arise in the present
    proceedings. We do not pronounce upon the conduct of Governments
    or election authorities in electoral processes which are not before us.
    The broader constitutional principle, however, follows from Part IX-A
    itself, where the Constitution fixes democratic periodicity, every
    institution exercising power in relation to that election must exercise
    its authority in a manner which preserves, rather than displaces, that
    periodicity.


443. We may now address the apprehension expressed by the State
    Election Commission concerning the proximity of the forthcoming
    election to the Goa Legislative Assembly. In its response to the Court's
    questionnaire, the Commission states that Assembly elections fall
    within the domain of the Election Commission of India, but points out
    that polling personnel, polling stations, revenue officers, law-and-
    order machinery, vehicles and other administrative resources may
    substantially overlap between the two electoral exercises. It therefore
    apprehends practical difficulty if the municipal elections are permitted
    to drift too close to the Assembly election process.


444. The apprehension is understandable as a matter of administration. It
    cannot, however, furnish a legal basis for extending the municipal
    election timetable. Article 243U does not make the periodicity of
    municipal elections contingent upon convenience created by the

                                  Page 209 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    electoral calendar of another representative institution. On the
    contrary, the possibility of overlap furnishes an additional reason why
    the authorities ought to complete the municipal elections at the
    earliest lawful date.


445. We would be entering an impermissible field if we were to prescribe
    how or when the Election Commission of India should conduct the
    election to the Legislative Assembly. That authority is not the subject
    of the present proceedings and its constitutional functions arise under
    a different part of the Constitution. Our concern is narrower. The
    possibility of a future Assembly election cannot be invoked by the State
    Government or the State Election Commission to postpone municipal
    elections which are already constitutionally overdue.


446. Administrative resources are capable of planning but a constitutional
    deadline are mandatory and not subjected to administrative
    convenience or availability. If additional personnel, vehicles, security
    arrangements or other resources are required to ensure that the
    municipal process is completed before the Assembly election
    machinery becomes fully engaged, it is for the State Government to
    make those arrangements. An anticipated future demand upon the
    same administrative machinery cannot legitimise continuation of an
    existing breach of Article 243U.


447. We accordingly hold that proximity to the Legislative Assembly
    elections shall not constitute a ground for enlargement of any period
    fixed by this judgment. On the contrary, the State Government and the
    State Election Commission shall organise the remaining process so

                                  Page 210 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    that the municipal elections are brought to their lawful conclusion
    without their being allowed to drift into avoidable conflict with the
    Assembly election process.


448. In view of the foregoing discussion, the questions formulated for
    determination may now be answered. Since several of them overlap in
    their constitutional content, our answers must be read together and
    not as isolated propositions.


449. As to the first question, Article 243ZG does not render the present
    Petitions wholly non-maintainable. Insofar as the challenge is directed
    to statutory provisions which constitute law relating to delimitation of
    constituencies or allotment of seats within Article 243ZG(a), the
    constitutional bar operates according to its terms and their merits
    cannot be reopened before this Court. That prohibition does not
    extend in the same manner to administrative action not invested with
    the force of law, nor does it prevent enforcement of the independent
    constitutional mandate contained in Article 243U. Our jurisdiction
    has accordingly been exercised within those limits.


450. As to the second question, Article 243U embodies a mandatory
    constitutional command. The duration of a Municipality is five years
    and no longer, and the election constituting its successor must be
    completed before expiry of that duration. Ordinary administrative
    delay, want of preparedness or circumstances which the authorities
    could reasonably have anticipated cannot constitute an exception to
    that mandate.



                                  Page 211 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


451. Article 243U consequently requires not only performance when the
    terminal date arrives but institutional preparation sufficiently in
    advance to make timely performance possible. Authorities entrusted
    with legislative, delimitation, reservation, empirical, electoral-roll and
    logistical functions must organise their respective duties with the
    known constitutional date in view.


452. As to the third question, the power of the State Legislature under
    Article 243ZA(2), and the Ordinance-making power under Article 213
    where its constitutional conditions are satisfied, do not become
    dormant merely because an election is approaching or has become
    due. Article 243U creates no legislative paralysis. Equally, exercise of
    legislative power does not suspend Article 243U or create a fresh
    constitutional period for the succeeding election.


453. Where an operative statutory alteration intervenes, the statute and
    Article 243U must therefore be performed together. The statutory
    requirements remain binding, but implementation must proceed with
    the degree of expedition required by an electoral deadline which has
    already been breached.


454. As to the challenge under Article 213, we have proceeded on the
    assumption that the limited judicial review recognised for exercise of
    the Ordinance-making power remains available notwithstanding the
    protection which Article 243ZG(a) accords to the resulting
    delimitation law. Within that limited review, the material does not
    establish absence of every relevant circumstance, extraneous purpose,
    fraud on power or abuse sufficient to invalidate the Ordinance. We

                                  Page 212 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    have not entered upon the adequacy or sufficiency of the
    circumstances relied upon by the State.


455. The legal consequence is that the Ordinance remains operative.
    Insofar as its provisions fall within Article 243ZG(a), their merits are
    protected from judicial challenge in these proceedings. The separate
    Article 213 challenge also fails for the reasons recorded above, and no
    independently sustainable constitutional ground has been established
    which requires the remaining framework to be treated as inoperative.


456. This conclusion must not be understood as constitutional approval of
    the timing of the legislative intervention. The expiry dates were known
    in advance, substantial preparatory work had already been
    undertaken, and the considerations relied upon by the State were not
    shown to have arisen for the first time immediately before April 2026.
    Those circumstances do not establish partisan motive or fraud on the
    Constitution, but they are relevant to foreseeability, institutional
    preparedness and the strictness of the remedial timetable now
    required under Article 243U.


457. The distinction is fundamental. A law may remain operative while the
    institutional timing which accompanied its introduction warrants
    constitutional criticism. The former question concerns validity and the
    limits imposed by Articles 243ZG and 213; the latter concerns the
    continuing force of Article 243U and the responsibility of the
    constitutional authorities to prevent foreseeable legislative or
    administrative processes from prolonging an electoral default.



                                  Page 213 of 232
                                 25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


458. As to the fifth question, once the Ordinance is held valid and operative,
    neither the State Election Commission nor this Court can direct that it
    be ignored for the present election merely because the pre-existing
    process had advanced substantially. To keep the Ordinance valid
    generally but exclude it from the present electoral cycle, without
    striking it down, severing any provision or identifying a permissible
    interpretative basis for such exclusion, would in substance amount to
    suspending the law for one election. That course is not available
    merely as a matter of convenience.


459. We therefore reject the alternative prayer that the present elections be
    conducted wholly under the superseded statutory regime. We also
    decline to set aside the State Election Commission's decision to
    discontinue the earlier delimitation exercise merely because that
    exercise had substantially progressed. The amended criterion of
    population materially altered the statutory foundation on which the
    number of Councillors and wards was to be determined.


460. The earlier work is, however, not constitutionally meaningless. To the
    extent that factual, administrative or electoral material generated
    earlier remains capable of lawful use under the amended framework,
    the State Election Commission is expected to utilise it. A change in the
    statutory basis justifies repetition only of such work as the new law
    genuinely requires. It does not justify discarding every earlier
    preparatory act and beginning all administrative work afresh.


461. As to the sixth question, Articles 243R, 243T, 243U and 243ZA are not
    competing provisions which require one constitutional value to be

                                   Page 214 of 232
                                  25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    sacrificed to another. Lawful composition, fair delimitation,
    constitutionally compliant reservation and timely democratic renewal
    are all parts of the same constitutional scheme. The correct approach
    is therefore one of harmonious performance.


462. The OBC reservation exercise must satisfy the constitutional
    requirements     governing     political        reservation,   including   the
    contemporaneous rigorous empirical inquiry and local-body-specific
    determination required by the Supreme Court. That constitutional
    requirement cannot be diluted merely to save time. Equally, it cannot
    be administered through avoidable sequentiality so as to defeat Article
    243U. The substantive rigour of the Triple Test must remain intact
    while every component capable of lawful advance or simultaneous
    performance must proceed without interruption.


463. The same principle governs the amended Section 10. The periods
    which the statute requires to run in full must be preserved. Thus, the
    thirty-day periods for public objections to draft delimitation and draft
    reservation and the thirty-day period which must expire under Section
    10(7) cannot be judicially abridged. By contrast, where the statute
    requires an authority to act "within" thirty days, that period ordinarily
    operates as an outer limit and does not confer a right to consume all
    thirty days notwithstanding the urgency created by an existing
    constitutional default.


464. As to the seventh question, we hold that the State Government, the
    Legislature, the State Election Commission and every statutory body
    entrusted with an antecedent electoral function bear a continuing duty

                                  Page 215 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    of constitutional preparedness. The responsibility for Article 243U is
    collective in performance though distinct in institutional function.
    Each authority must anticipate the known electoral calendar and
    perform its own role sufficiently in advance.


465. The Legislature must be conscious that substantial alterations to
    electoral architecture made at the terminal stage of an elected body's
    tenure may carry consequences for a constitutional deadline which is
    not movable. The State Government must provide consultation,
    personnel, funds, security and administrative assistance with a degree
    of urgency commensurate with the constitutional obligation. The
    dedicated Backward Classes Commission must maintain institutional
    readiness to perform the recurring empirical function entrusted to it.


466. The State Election Commission bears a distinct constitutional
    responsibility. Its independence does not mean freedom from statute;
    it means independence in enforcing the Constitution and the valid law
    governing elections. It must not remain a passive recipient of
    governmental delay. It must identify the statutory steps required,
    insist upon timely performance by the authorities concerned and
    organise the electoral process around the constitutional deadline
    rather than around executive convenience.


467. The principle which emerges may be stated in this manner. The
    constitutional electoral calendar is not an instrument of governmental
    adjustment. A constitutional authority may exercise every power
    lawfully conferred upon it, but the timing and manner of that exercise
    cannot proceed on the assumption that a fixed constitutional election

                                  Page 216 of 232
                                 25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    date will automatically yield to whatever period the exercise ultimately
    consumes. This is the principle of constitutional non-manipulability of
    the electoral calendar.


468. The above referred principle is objective and institutional. It does not
    depend upon proof of partisan intent. Its purpose is to prevent
    constitutional periodicity from becoming vulnerable to successive
    legislation, delimitation, reservation or administrative interventions
    introduced belatedly so that the election date is repeatedly displaced.
    The Constitution cannot prescribe a five-year democratic tenure in a
    form and leave its actual return to the administrative convenience of
    the electorate to complete foreseeable antecedent exercises.


469. We therefore hold that a valid intervening law may have to be
    implemented even after an Article 243U default has occurred, but the
    resulting departure from the constitutional timetable must be
    confined to the irreducible period genuinely required for lawful
    implementation. All avoidable delay must be eliminated. All
    administrative periods capable of compression must be compressed.
    All legally independent preparatory functions capable of simultaneous
    performance must proceed concurrently.


470. As to the eighth and final question, the appropriate relief is therefore
    neither to strike down the Ordinance nor to direct its non-application
    to the present elections. The proper constitutional remedy is to
    preserve the operative law while imposing a binding timetable which
    ensures that the existing breach of Article 243U is brought to an end
    at the earliest lawful date.

                                   Page 217 of 232
                                   25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


471. In doing so, this Court is not extending the constitutional period under
    Article 243U. That period has already expired in respect of several of
    the Municipal Councils. Nor are we creating a judicial substitute for
    the statutory scheme. We are enforcing the statute in the manner
    which most closely restores compliance with the Constitution after an
    existing default.


472. The timetable set out earlier therefore represents the maximum
    permissible periods for completion of the remaining stages.
    Mandatory statutory periods have been retained intact. Outer
    administrative periods have been confined consistently with the State
    Election Commission's own assessment. The municipality-wise
    empirical inquiry has been directed to proceed contemporaneously;
    the residual ward-specific exercise has been confined to the short
    period following final delimitation; Government consultation is to
    take place within, and not in addition to, the periods fixed; and the
    voter-list requirement under Section 11(3) is to operate concurrently
    with the waiting period under Section 10(7).


473. The possible proximity of the Legislative Assembly election does not
    alter   these   conclusions.     It   may        present   an   administrative
    consideration which the authorities should sensibly anticipate, but it
    cannot constitute a constitutional ground for further postponement of
    elections already overdue under Article 243U. The State Government
    and the State Election Commission must therefore arrange the
    necessary machinery so that the municipal election process is
    completed within the timetable fixed by this Court.



                                   Page 218 of 232
                                  25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


474.The controversy before us may ultimately be reduced to a single
    constitutional proposition. The Constitution does not require a choice
    between lawful elections and timely elections; it requires both. Where
    a valid statutory change intervenes after an election has become
    constitutionally due, the law cannot ordinarily be ignored, but neither
    can the constitutional clock under Article 243U be treated as having
    restarted. The intervening law must therefore be implemented with
    the greatest expedition legally possible, and any departure from the
    constitutional electoral deadline must remain confined to the
    irreducible period genuinely necessary for its lawful implementation.


475. This approach preserves the respective constitutional fields without
    permitting one provision to consume another. It respects the
    legislative authority recognised by Article 243ZA(2), the constitutional
    requirements governing composition and reservation under Articles
    243R and 243T, and the independent authority of the State Election
    Commission under Article 243ZA, while preserving the controlling
    discipline of Article 243U. Harmonious construction in this context
    therefore means that lawful delimitation and reservation must be
    completed, but they must be administered in a manner which does not
    permit avoidable legislative, administrative or institutional delay to
    displace the constitutional periodicity of elected local government.


476. The significance of this principle extends beyond remedying a default
    after it has occurred. Constitutional periodicity necessarily requires
    constitutional foresight. A Government which knows the terminal date
    of an elected body, a Legislature which proposes to alter the electoral
    framework, a State Election Commission charged with conducting the

                                  Page 219 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    election, and every statutory authority whose function forms part of
    that process must organise their respective duties sufficiently in
    advance so that the exercise of one constitutional or statutory power
    does not become the cause of failure of another constitutional
    command. An unelected arrangement after expiry of a municipal term
    can only be temporary and exceptional; it cannot, through foreseeable
    institutional delay, become a substitute for the periodically renewed
    democratic mandate contemplated by Part IX-A.


477. We accordingly answer the questions for determination in the terms
    set out above. The impugned Ordinance survives the challenge. It will
    govern the present electoral process. The earlier statutory regime
    cannot be revived merely for these elections. The validity of the
    Ordinance, however, does not legitimise the delay which has already
    occurred, nor does it confer any further discretionary period upon the
    Respondents. The remaining process must now be completed strictly
    within the compressed constitutional timetable which follows from
    our conclusions.


478. We shall therefore proceed to formulate the final directions. In doing
    so, the relative periods already identified must be translated, so far as
    the record permits, into definite calendar dates. The object is to leave
    no uncertainty as to who must perform each remaining act, the last
    date by which it must be performed, which functions must run
    concurrently, and the date by which the elected Municipal Councils
    must ultimately be constituted.




                                  Page 220 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


479. Having regard to the conclusions recorded above, it is necessary that
    our directions should now operate by reference to definite dates rather
    than merely relative periods. This is particularly necessary because the
    terms of several Municipal Councils have already expired and the
    constitutional default under Article 243U is continuing. A direction
    merely requiring the authorities to act “expeditiously” would, in the
    circumstances which have led to these Petitions, leave too much
    uncertainty in a field where the Constitution itself insists upon
    certainty.


480. The draft delimitation under the amended Section 10(3) was
    published on 24 July 2026. This fact was confirmed on behalf of the
    State Election Commission during the hearing. Section 10(3) requires
    the period of thirty days for objections and suggestions to be
    preserved. Computed from the date of publication, that period expires
    on 23 August 2026. We shall therefore take 23 August 2026 as the
    starting point for the remaining timetable.


481. The dates which follow are outer limits. They do not confer upon any
    authority an entitlement to wait until the last date. If any stage is
    completed earlier, the immediately succeeding stage shall commence
    without waiting for the date indicated in this judgment. Conversely, no
    stage may be carried beyond the date fixed merely because an earlier
    stage was completed before its own outer limit.


482. We have also taken care not to prescribe a date which makes
    performance legally impossible. The State Election Commission has
    itself stated that, subject to the minimum statutory periods identified

                                  Page 221 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    by it, there is no constitutional or statutory impediment to completion
    of the elections according to the compressed schedule. It has further
    identified Government consultation and provision of election
    machinery as the principal matters requiring cooperation from the
    State. The timetable which follows therefore proceeds substantially
    upon the material placed before us by the authorities themselves.


483. The State Election Commission shall receive objections and
    suggestions to the draft delimitation until expiry of the statutory
    period on 23 August 2026. Nothing in this judgment curtails that right
    of objection.


484. Immediately thereafter, the State Election Commission shall consider
    all objections and suggestions, make such alterations to the draft
    delimitation as may lawfully be required, complete the consultation
    contemplated by Section 10(3) with the State Government and publish
    the final notification of delimitation on or before 9 September 2026.
    The entire process, including Government consultation, shall thus
    stand completed within fifteen days after closure of objections.


485. The State Government shall treat consultation under Section 10(3) as
    an urgent constitutional matter. Whenever the proposal is received
    from the State Election Commission, it shall be considered and
    returned within such short period as enables the final delimitation
    notification to be issued by 9 September 2026. Ordinary departmental
    movement, circulation between departments, absence of officers or
    other routine administrative considerations shall not constitute
    grounds for exceeding the date fixed by this Court.

                                  Page 222 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


486. The Goa State Commission for Backward Classes shall, meanwhile,
    continue without interruption the contemporaneous rigorous
    empirical inquiry which it has undertaken before this Court to
    commence on the basis of the material already available with it,
    including Census 2011 and the 2013 survey report concerning the
    eleven Municipalities. The Commission shall not await the final
    delimitation for completion of any municipality-wise component of
    the inquiry which can lawfully be undertaken before that event.


487. Upon publication of final delimitation, the Goa State Commission for
    Backward Classes shall undertake only the residual exercise which
    genuinely depends upon the finally constituted wards and shall
    furnish to the State Election Commission the empirical data and
    recommendations contemplated by Section 10(4) on or before 16
    September 2026.


488. We reiterate that the period until 16 September 2026 is not granted
    for commencement of the empirical inquiry. The inquiry has already
    been undertaken to commence pursuant to the statement made before
    this Court. The seven days following final delimitation are confined to
    completion    of   its   ward-related     application.   The    substantive
    requirements laid down by the Supreme Court concerning
    contemporaneous rigorous empirical inquiry, local-body specificity
    and the aggregate constitutional ceiling upon reservation shall be
    complied with in their entirety.


489. Upon receipt of the report and data from the Backward Classes
    Commission, the State Election Commission shall complete the

                                  Page 223 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    exercise necessary for preparing the draft reservation and shall
    publish the draft notification contemplated by Section 10(5) on or
    before 20 September 2026. The Commission's own stage-wise
    assessment contemplated approximately four administrative days in
    addition to the statutory objection period at this stage.


490. The statutory period of thirty days for objections and suggestions to
    the draft reservation shall thereafter remain available in full. On the
    outer dates now fixed, that period shall expire on 20 October 2026. No
    part of this statutory opportunity is abridged by our directions.


491. During that thirty-day period the State Election Commission may,
    without prejudging any objection, receive, register, classify and
    undertake preliminary scrutiny of the objections as they are filed. It
    need not wait until 20 October 2026 before commencing the
    administrative work necessary for their eventual consideration.


492. After closure of the objections, the State Election Commission shall
    finally consider them, effect such lawful corrections as may be
    required, undertake the consultation with the State Government
    contemplated by Section 10(6), and publish the final reservation
    notification on or before 9 November 2026. The period of twenty days
    accords with the State Election Commission's own estimate of the
    minimum administrative time reasonably required for this stage,
    subject to prompt Government consultation.


493. The State Government shall ensure that consultation under Section
    10(6) is completed within the aforesaid twenty-day period.

                                  Page 224 of 232
                                 25th August 2026
             WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    Consultation cannot be added to it as an independent block of time.
    The Chief Secretary shall ensure that an appropriate officer or group
    of officers is designated in advance to deal with the proposal
    immediately upon its receipt from the State Election Commission.


494. Section 10(7) expressly requires expiry of thirty days from publication
    of final reservation before the State Election Commission declares the
    elections. That requirement shall remain wholly untouched. If the final
    reservation is published on the outer date of 9 November 2026, the
    statutory thirty-day period will expire on 9 December 2026, and the
    election programme shall be declared forthwith thereafter, on 10
    December 2026.


495. The requirement under Section 11(3), that the ward-wise voter lists
    remain open for public inspection at least thirty days prior to the
    election notification, shall operate concurrently with the period under
    Section 10(7). Section 11(3) itself prescribes the thirty-day
    requirement. The State Election Commission shall therefore ensure
    that the ward-wise lists are prepared and placed for inspection
    sufficiently in advance and, on the outer schedule now fixed, not later
    than 9 November 2026. There shall be no additional thirty-day period
    thereafter.


496. The State Election Commission and the State Government shall
    simultaneously     complete,      during     this   period,   all     logistical
    arrangements necessary for the poll, including appointment and
    training of Returning Officers, Assistant Returning Officers and
    polling personnel; identification and preparation of polling stations;

                                   Page 225 of 232
                                  25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    security and law-and-order arrangements; deployment of revenue and
    other officers; transportation; procurement and positioning of
    election material; allocation of funds; and every other administrative
    requirement. The Commission itself identifies these matters as the
    assistance required from the State.


497. The actual election programme, after notification, has been assessed
    by the State Election Commission at approximately twenty-five days,
    including nomination, scrutiny, withdrawal, polling and declaration of
    results. The State Election Commission shall accordingly complete the
    entire election process, including declaration of results, within twenty-
    five days of the election notification and, on the outer schedule
    presently fixed, not later than 4 January 2027.


498. The resulting calendar may, for clarity, be stated in one place. The
    statutory delimitation objection period has expired on 23 August
    2026. Further period is calculated accordingly, i.e. final delimitation
    shall be notified by 9 September 2026; the residual OBC empirical
    exercise shall be completed by 16 September 2026; draft reservation
    shall be published by 20 September 2026; objections thereto shall
    close by 20 October 2026; final reservation shall be published by 9
    November 2026; the statutory waiting period shall expire on 9
    December 2026; the election notification shall be issued on 10
    December 2026; and the electoral process shall stand completed by 4
    January 2027.


499. These dates represent the outermost schedule on the assumptions
    recorded above. If final delimitation, the empirical report, draft

                                  Page 226 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    reservation or final reservation is completed earlier, every subsequent
    date shall correspondingly advance. In no circumstance shall earlier
    completion of one stage be converted into idle time before
    commencement of the next.


500. We also make it clear that the election programme need not await any
    further approval of the State Government after completion of the
    statutory stages. Article 243ZA vests the superintendence, direction
    and control of municipal elections in the State Election Commission.
    Once the legal prerequisites stand completed, the determination and
    notification of the election programme are matters for the State
    Election Commission in exercise of its constitutional authority.


501. The State Government shall therefore not issue, and the State Election
    Commission shall not entertain, any request which has the effect of
    postponing the timetable fixed by this Court on considerations of
    administrative convenience, political events, availability of particular
    officers or anticipated proximity of the Legislative Assembly elections.
    Nothing prevents the institutions concerned from coordinating their
    administrative resources, but such coordination must take place
    around the constitutional timetable and not by displacing it.


502. Equally, the pendency of any proposal to amend, replace or otherwise
    alter the statutory provisions presently governing these elections shall
    not by itself suspend the directions contained in this judgment. We do
    not and cannot restrain the competent Legislature from exercising its
    constitutional legislative power. What follows from Article 243U,
    however, is that the authorities presently bound by the law must

                                  Page 227 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


    continue to discharge their existing duties unless and until the
    governing legal position is lawfully altered. A contemplated legislative
    measure cannot become a reason for administrative inaction.


503. If any subsequent legislative measure is enacted before completion of
    these elections, its legal consequences will necessarily depend upon its
    terms and constitutional validity and cannot be adjudicated
    prospectively in these proceedings. What cannot be accepted is the
    assumption that the mere possibility of future legislation entitles the
    Respondents to stop or slow the process which they are presently
    required to complete.


504. Compliance with the above timetable shall be personally supervised,
    in their respective institutional spheres, by the State Election
    Commissioner, the Chief Secretary to the Government of Goa and the
    Member Secretary of the Goa State Commission for Backward Classes.
    This direction is not intended to centralise functions which the statute
    assigns to different officers. It is intended to ensure that responsibility
    for constitutional compliance does not become diffused between
    institutions.


505. We consider such accountability necessary in the present case because
    the constitutional breach has already occurred. Once a Court has
    preserved the intervening legislation notwithstanding its late
    introduction, the corresponding obligation upon the authorities to
    complete its implementation within the shortest lawful period
    becomes particularly stringent. The preservation of the law cannot
    become the source of a further open-ended postponement.

                                  Page 228 of 232
                                 25th August 2026
            WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


506. The State Election Commission shall maintain a stage-wise record of
    compliance with the dates fixed above. If any authority anticipates a
    genuine legal impossibility in meeting a particular date, it must place
    the difficulty before this Court before expiry of that date and not after
    default has occurred. Mere administrative inconvenience, shortage of
    personnel which could reasonably have been addressed, pendency of
    inter-departmental consultation or anticipated Assembly-election
    work shall not constitute sufficient grounds for modification.


507. Liberty to apply is accordingly confined to a supervening circumstance
    of a genuinely exceptional and unavoidable nature which renders
    compliance legally or factually impossible despite due diligence. This
    liberty shall not be understood as an invitation to seek enlargement of
    time on considerations which have already been considered and
    rejected in this judgment.


Operative Order:

508. For the reasons recorded above, the Petitions are disposed of by the
    following order:

   (i) The challenge seeking invalidation of the Goa Municipalities
      (Amendment) Ordinance, 2026 is rejected for the reasons recorded
      in this judgment. The Ordinance accordingly remains operative and
      shall govern the present general elections to the eleven Municipal
      Councils.

   (ii) The alternative prayer seeking a declaration that the Ordinance shall
      remain inapplicable to the present electoral cycle and that the

                                  Page 229 of 232
                                 25th August 2026
         WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


   elections be conducted under the pre-amendment statutory regime
   is rejected.

(iii) The challenge to the decision of the State Election Commission
   dated 21 May 2026 discontinuing the earlier delimitation exercise is
   rejected, subject to the clarification that all factual and
   administrative material generated in the earlier process which is
   capable of lawful utilisation under the amended regime may and
   shall, wherever practicable, be utilised.

(iv) The State Election Commission shall complete consideration of
   objections to draft delimitation, Government consultation and
   publication of final delimitation under Section 10(3) on or before 9
   September 2026.

(v) The Goa State Commission for Backward Classes shall continue
   forthwith      the   municipality-wise        contemporaneous      rigorous
   empirical inquiry and, upon final delimitation, complete the
   residual ward-specific exercise and furnish its report/data under
   Section 10(4) to the State Election Commission on or before 16
   September 2026, subject only to the limited liberty contained in
   paragraph 395A of this judgment.

(vi) The State Election Commission shall publish the draft reservation
   notification under Section 10(5) on or before 20 September 2026
   and shall afford the full statutory period of thirty days for objections
   and suggestions.

(vii) Upon closure of objections on the outer schedule on 20 October
   2026, the State Election Commission shall complete their

                               Page 230 of 232
                              25th August 2026
         WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


   consideration, Government consultation and publication of final
   reservation under Section 10(6) on or before 9 November 2026.

(viii) The thirty-day period under Section 10(7) shall remain untouched.
   On the outer schedule, the State Election Commission shall declare
   the elections on 10 December 2026.

(ix) The requirements under Section 11(3) shall be complied with
   concurrently with the period under Section 10(7), and no additional
   period shall be claimed on that account.

(x) The actual election programme shall thereafter be completed within
   twenty-five days and, on the outer schedule fixed by this judgment,
   the results of the elections to all eleven Municipal Councils shall be
   declared not later than 4 January 2027.

(xi) Every date specified above is an outer limit. Earlier completion of
   any stage shall result in immediate advancement of every
   succeeding stage to the extent legally permissible.

(xii) The State Government shall furnish to the State Election
   Commission all personnel, infrastructure, security, funds, transport
   and other assistance required for compliance with this timetable
   and shall complete consultations under Sections 10(3) and 10(6)
   within the respective periods fixed above.

(xiii) Proximity of the Legislative Assembly election, ordinary
   administrative    inconvenience       or      shortage   of   governmental
   machinery shall not constitute grounds for postponement of the
   municipal elections beyond the schedule fixed herein.


                               Page 231 of 232
                              25th August 2026
                                  WP-300/2026, 1069/2026, 1073/2026, 1071/2026 and 1072/2026


                   (xiv) The State Election Commissioner, the Chief Secretary of the State
                        of Goa and the Member Secretary of the Goa State Commission for
                        Backward Classes shall ensure compliance with these directions
                        within their respective spheres.

                   (xv) Liberty to apply is restricted to a genuinely exceptional
                        supervening circumstance rendering compliance impossible despite
                        due diligence. Any such application shall be made before expiry of
                        the relevant period and shall disclose, on affidavit, the precise
                        impediment, steps already undertaken and the minimum further
                        period, if any, claimed to be indispensable.

               509. Rule is made absolute to the aforesaid extent. In the circumstances,
                     there shall be no order as to costs.




               HITEN S. VENEGAVKAR, J.                                    VALMIKI MENEZES, J.




                                                        Page 232 of 232

Signed by: MARIA SUZANA REBELLO
                                                       25th August 2026
Designation: Personal Assistant
Date: 25/08/2026 20:03:26


Continue reading with your account

Sign in to read the full judgment. It’s free.

Sign in to read

Checking your session…

For a signed copy suitable for filing, refer to the court's website.