JT (1996) 3 SC 722
28 LCD (1) 263 (2010)
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Friday, September 7, 2012
Saturday, August 25, 2012
Special Appeal Pending - Writ Petitioner's interest to be protected
When special appeal involving the same questions of law which are subject matter of a fresh writ petition is pending adjudication, the interest of the writ petitioner is to be protected in the interim.
Writ Petition No. 4047 of 2012 (S/S) dated 24.8.2012
Writ Petition No. 4047 of 2012 (S/S) dated 24.8.2012
Monday, August 20, 2012
Strict Construction of Taxing Statutes
A taxing statute, as is well-known, must be construed strictly. In Sneh
Enterprises v. Commissioner of Customs [2006] 7 SCC 714, it was held :
"While dealing with a taxing provision, the principle of 'Strict Interpre-
tation should be applied. The Court shall not interpret the statutory
provision in such a manner which would create an additional fiscal burden on
a person. It would never be done by invoking the provisions of another Act,
which are not attracted. It is also trite that while two interpretations are
possible, the Court ordinarily would interpret the provisions in favour of a
taxpayer and against the Revenue."
Enterprises v. Commissioner of Customs [2006] 7 SCC 714, it was held :
"While dealing with a taxing provision, the principle of 'Strict Interpre-
tation should be applied. The Court shall not interpret the statutory
provision in such a manner which would create an additional fiscal burden on
a person. It would never be done by invoking the provisions of another Act,
which are not attracted. It is also trite that while two interpretations are
possible, the Court ordinarily would interpret the provisions in favour of a
taxpayer and against the Revenue."
Sunday, August 19, 2012
Alternative Remedy - Writ & Arbitration
AIR 2012 Chh 123 (relying on AIR 2008 SC 2160)
Action is not for enforcment of contractual obligation, but to protection the Petitioner from arbitrary action of the State - writ would be maintainable.
Cooperative Society would be public authority - if substantially financed
AIR 2012 Del 112
NZRE Coop v. Central Registrar, Co-op Society
Societies registered under the Cooperative Socities Act would be 'public authority'
AIR 2012 Kerala 124 (Full Bench)
Right to Information Act
Debt Recovert Tribunal and Code of Civil Procedure
The DRT is not bound by Code of Civil Procedure, it has jurisdiction to exercise powers of Court as contained in Civil Procedure Code; it can travel beyond CPC provided it obserbes principles of natural justice.
AIR 2012 Bom 127
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