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Documents citing M/S. Govind Impex (P) Ltd. & Ors vs Appropriate Authority Income Tax Deptt on 7 December, 2010

Rohitkumar Premkumar Gupta vs Sebi on 2 August, 2021

―22. A word on interpretation would be appropriate before I take up legal aspects of this case. Mr. K. T. S Tulsi, learned Senior Counsel, states that penal laws have to be strictly construed. He places reliance on Govind Impex (P) Ltd. v. CIT, Krishi Utpadan Mandi Samiti v. Pilibhit Pantnagar Beej Ltd. Although strict construction is well-established principle when interpreting a penal provision, but such interpretation should not result in incongruence when compared with the purpose of the Regulation.
Securities Appellate Tribunal Cites 38 - Cited by 1 - T Agarwala - Full Document

Rasheedali K.M vs The Divisional Forest Officer, ... on 30 September, 2021

4. Sri.M.P. Madhavankutty, appearing for the writ petitioner, asserts that Section 27(1)(e)(iii) only takes in the cutting of trees from the reserved forest, meaning the offence committed inside the forest. It is also argued that there are various other enactments and statutory rules for the preservation of trees and promotion of tree growth; which have not been invoked against the petitioner. The nominal heading of Section 27 is specifically read to point out that the penalty therein can only be for trespass or damage, WP(C).No.22429 of 2017 & - 5 - WA.No.1879 of 2014 occasioned in reserved forests and for committing any act within such forests which is prohibited under law. Voicing the oft-quoted proposition, it is asserted that in construing penal and taxation statutes, the Court has to apply the strict rule of interpretation as has been held in R.Kalyani v. Janak C.Mehta & Others [(2009) 1 SCC 516], Govind Impex (P) Ltd. & Others v. Appropriate Authority [(2011) 1 SCC 529] and Achal Industries (M/s.) v. State of Karnataka [(2019) 7 SCC 703].
Kerala High Court Cites 21 - Cited by 0 - K V Chandran - Full Document

Titus vs State Of Kerala on 28 September, 2012

19. It is true that, in the decisions reported in Govind Impex Private Limited and Others V. Appropriate Authority, Income Tax Department (2011 (1) SCC 529), the Hon'ble Supreme Court has held that, while interpreting the statutes, which makes an act of penal offence or imposes penalty is to be strictly considered, if two views are possible, one favourable to the citizen is to be Crl. M.C. Nos.5725 to 5733 of 2013 30 ordinarily preferred.
Kerala High Court Cites 23 - Cited by 0 - Full Document

Bhawarlal Parasmal Joshi vs The Solapur Municipal Corporation And ... on 3 November, 2023

18. Mr. Godbole would then submit that even if it is assumed that a right of 'renewal' is contemplated in the present case, there is no question of granting any discretion in favour of the Municipal Corporation to take a decision with regard to such right of renewal. The right to seek renewal is absolute and not subject to the discretion of the Municipal Corporation and therefore the Principal District Judge ought to have issued a direction to the Municipal Corporation to renew the lease rather than leaving it for the Municipal Corporation to exercise its discretion in the matter of grant of renewal. Relying on the judgment of the Apex Court in M/s. Govind Impex (Pvt.) Ltd. & Ors. vs. Appropriate Authority, Income Tax Department, 2011 (1) SCC 529, Mr. Godbole would submit that once the conditions precedent for renewal are fulfilled, the Lessor cannot refuse renewal of lease once such conditions are complied with. He would submit that since Lessees had absolute right of extension (or renewal), the only variance in the terms of lease would be, the rent payable in respect of the extended/renewed tenure. That the Lessees have not committed any default as the rent has always been paid from time to time and an application is filed under the rent control legislation for fixation of rent.
Bombay High Court Cites 29 - Cited by 0 - S V Marne - Full Document

Ashok Piraji Pawar vs The Solapur Municipal Corporation ... on 3 November, 2023

18. Mr. Godbole would then submit that even if it is assumed that a right of 'renewal' is contemplated in the present case, there is no question of granting any discretion in favour of the Municipal Corporation to take a decision with regard to such right of renewal. The right to seek renewal is absolute and not subject to the discretion of the Municipal Corporation and therefore the Principal District Judge ought to have issued a direction to the Municipal Corporation to renew the lease rather than leaving it for the Municipal Corporation to exercise its discretion in the matter of grant of renewal. Relying on the judgment of the Apex Court in M/s. Govind Impex (Pvt.) Ltd. & Ors. vs. Appropriate Authority, Income Tax Department, 2011 (1) SCC 529, Mr. Godbole would submit that once the conditions precedent for renewal are fulfilled, the Lessor cannot refuse renewal of lease once such conditions are complied with. He would submit that since Lessees had absolute right of extension (or renewal), the only variance in the terms of lease would be, the rent payable in respect of the extended/renewed tenure. That the Lessees have not committed any default as the rent has always been paid from time to time and an application is filed under the rent control legislation for fixation of rent.
Bombay High Court Cites 29 - Cited by 0 - S V Marne - Full Document

Omprakash Dnyandev Barad vs The Solapur Municipal Corporation And ... on 3 November, 2023

18. Mr. Godbole would then submit that even if it is assumed that a right of 'renewal' is contemplated in the present case, there is no question of granting any discretion in favour of the Municipal Corporation to take a decision with regard to such right of renewal. The right to seek renewal is absolute and not subject to the discretion of the Municipal Corporation and therefore the Principal District Judge ought to have issued a direction to the Municipal Corporation to renew the lease rather than leaving it for the Municipal Corporation to exercise its discretion in the matter of grant of renewal. Relying on the judgment of the Apex Court in M/s. Govind Impex (Pvt.) Ltd. & Ors. vs. Appropriate Authority, Income Tax Department, 2011 (1) SCC 529, Mr. Godbole would submit that once the conditions precedent for renewal are fulfilled, the Lessor cannot refuse renewal of lease once such conditions are complied with. He would submit that since Lessees had absolute right of extension (or renewal), the only variance in the terms of lease would be, the rent payable in respect of the extended/renewed tenure. That the Lessees have not committed any default as the rent has always been paid from time to time and an application is filed under the rent control legislation for fixation of rent.
Bombay High Court Cites 29 - Cited by 0 - S V Marne - Full Document

Ashok Manikchand Shah Decd. Through Lhr ... vs The Solapur Municipal Corproation ... on 3 November, 2023

18. Mr. Godbole would then submit that even if it is assumed that a right of 'renewal' is contemplated in the present case, there is no question of granting any discretion in favour of the Municipal Corporation to take a decision with regard to such right of renewal. The right to seek renewal is absolute and not subject to the discretion of the Municipal Corporation and therefore the Principal District Judge ought to have issued a direction to the Municipal Corporation to renew the lease rather than leaving it for the Municipal Corporation to exercise its discretion in the matter of grant of renewal. Relying on the judgment of the Apex Court in M/s. Govind Impex (Pvt.) Ltd. & Ors. vs. Appropriate Authority, Income Tax Department, 2011 (1) SCC 529, Mr. Godbole would submit that once the conditions precedent for renewal are fulfilled, the Lessor cannot refuse renewal of lease once such conditions are complied with. He would submit that since Lessees had absolute right of extension (or renewal), the only variance in the terms of lease would be, the rent payable in respect of the extended/renewed tenure. That the Lessees have not committed any default as the rent has always been paid from time to time and an application is filed under the rent control legislation for fixation of rent.
Bombay High Court Cites 29 - Cited by 0 - S V Marne - Full Document
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