Search Results Page
Search Results
1 - 10 of 18 (0.31 seconds)Section 6 in The Income Tax Act, 1961 [Entire Act]
Section 5A in The Income Tax Act, 1961 [Entire Act]
Section 4 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Ram Chand And Ors. vs Union Of India (Uoi) And Ors. on 30 September, 1993
In Ram Chand and Ors. Vs. Union of
India and Ors. (1994 (1) SCC 44), it was held by this Court that though no
period was prescribed, action within a reasonable time was warranted. The
said case related to a dispute which arose before prescription of specific
periods. After the quashing of declaration, the same became non-est and was
effaced. It is fairly conceded by learned counsel for the respondents that
there is no bar on issuing a fresh declaration after following the due
procedure. It is, however, contended that in case a fresh notification is
to be issued, the market value has to be determined on the basis of the
fresh Notification under Section 4(1) of the Act and it may be a costly
affair for the State. Even if it is so, the interest of the person whose
land is sought to be acquired, cannot be lost sight of. He is to be
compensated for acquisition of his land. If the acquisition sought to be
made is done in an illogical, illegal or irregular manner, he cannot be
made to suffer on that count.
Union Of India And Ors vs Filip Tiago De Gama Of Vedem Vasco De Gama on 30 November, 1989
The view was re-iterated in Union of India and
Ors. v. Filip Tiago De Gama of Vedem Vasco De Gama (AIR 1990 SC 981).
M/S.Rishabh Agro Industries Ltd vs P.N.B. Capital Services Ltd on 9 May, 2000
While interpreting a provision the Court only interprets the law
and cannot legislate it. If a provision of law is misused and
subjected to the abuse of process of law, it is for the legislature
to amend, modify or repeal it, if deemed necessary. [See Rishabh
Agro Industries Ltd. vs. P.N.B. Capital Services Ltd. (2000 (5)
SCC 515)]. `The legislative casus omissus cannot be supplied by
judicial interpretative process. Language of Section 6(1) is
plain and unambiguous.