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1 - 10 of 16 (0.22 seconds)State Of Kerala & Ors vs P.J. Joseph on 18 December, 1957
In doing so, this Court look note of the decisions in State of Kerala v. P. J. Joseph, AIR 1958 SC 296, State of Maharashtra v. Mayer Hans George, AIR 1965 SC 722, Gracy v. State of Kerala, 1972 Ker LT 141 : (1972 Lab IC 1367) and Narayana Reddi v. State of A.P., (1969) 1 Andh WR 77. It was observed that adequate publicity to those from whom the law expected obedience was a basic requirement of the law itself. This Court observed : --
P.C. Varghese, Adv. vs R.T.A. Malappuram And Ors. on 24 August, 1984
13. Counsel also referred to the decision of this Court in Varghese v. R.T.A., Malappuram, 1984 Ker LT 991 : (AIR 1985 Ker 44) and the decision of the Division Bench, reported at page 1082 of the same volume affirming it (1984 Ker LT 1082). These decisions concerned the starting point of time for preferring revision under Section 64A of the Act, whether it was the date of the order or the dale on which the affected party had actual or constructive knowledge threof. Following various decisions of the Supreme Court, and others, this Court held that time started running only when the affected party had actual or constructive knowledge of the order.
U.S. Awasthi And Anr. vs Inspecting Assistant Commissioner Of ... on 11 July, 1975
In Awasthi's case, the High Court of Allahabad held that the publication of the notice was complete only when the gazette containing it became available to the public. This decision | was followed in the subsequent decisions referred to above. I am referring to these decisions only to indicate the trend of thinking shaping in such matters. It is however unnecessary for me to place reliance on these decisions as I feel, the decisions of this Court referred to earlier, are in point.
All India Reported Ltd. And Others vs Competent Authority, Inspecting ... on 6 February, 1981
14. There are certain cases arising under the Income-lax Act", namely Awasthi v. Inspecting Assistant Commr. of Income-tax, (1977) 107 ITR 796 : (1976 Tax LR 143) (All), Krishna Lal v. Inspecting Assistant Commr., (1983) 142 ITR 312 (All) and All India Reporter v. Competent Authority, (1986) 162 ITR 697 (Bom), followed in Manu Bharathy Co-operative Housing Society Ltd. v. G.I.T., (1986) 162 ITR 693 (Bom). These cases arose under Section 269D of the Income-tax Act, 1961 which authorised initiation of proceedings for acquisition of property by publication of a notice in the official gazette. The proviso to the section however barred the initiation of such proceedings after the expiration of a period of nine months from the end of the month in which the instrument of transfer in respect of the property was registered. The question arose as to when the proceedings could be stated to have been initiated, whether it was on the date of the gazette containing the notice or whether it was on the date on which the gazette became available to the public, particularly the persons affected.
Jagjit Singh And Ors. vs State Of Rajasthan And Ors. on 31 August, 1966
18. Counsel for the petitioner however relied on some stray observation in Jagjit Singh v. State of Rajasthan, AIR 1968 Raj 24. In that case certain objectors were called for a personal hearing on Dec. 15, 1961 by a notice published inter alia in the gazette dt. Dec. 4, 1961. This gazette was not available to the public before Dec. 15, 1961. The question was whether the objectors had notice of the hearing. In that context, the Division Bench of High Court of Rajasthan noted the argument of counsel that if the gazette was not out of the press, publication in the gazette could not be deemed to be good notice to the public at large, and observed that this argument had 'considerable force'. I do not find anything in this decision supporting the case of the petitioner. On the other hand, this observation of the Bench in effect supports the conclusion which f have reached, namely that the notification in the gazette could be deemed to be published only when the gazette becomes available to the public.