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1 - 10 of 21 (0.23 seconds)The Customs Act, 1962
Section 20 in The Customs Act, 1962 [Entire Act]
Commissioner Of Wealth-Tax, U.P. And ... vs Kundan Lal Behari Lal on 5 September, 1974
13. Further, in the case of Kundan Lal Behari Lal (supra) the
Hon‟ble Apex Court has had an occasion to define the word "issued"
and "observed" as under:
Rohit Patwari , Kolkata vs Ito, Ward - 36(1) , Kolkata on 15 March, 2019
are used as interchangeable terms and in the legislative
practice of our country they are sometimes used to convey
the same idea. Accordingly, it was held that the word
"issued" was not used in the narrow sense of "sent" held that
the word "issued" was not used in the narrow sense of "sent"
but that the said expression had received, before the Indian
Income Tax (Amendment) Act, 1959, a clear judicial
interpretation. Subba Rao J., as he then was, dealing with
the purpose which the word "issue" was intended to serve,
after referring to Sri Niwas v. I.T.O. cited in the judgement
under attack and a Bombay decision, observed at page 108:
Section 126 in The Customs Act, 1962 [Entire Act]
Section 34 in The Customs Act, 1962 [Entire Act]
Municipal Corporation Of Delhi vs Dharma Properties Pvt. Ltd. on 15 September, 2017
14. Further in the case of Municipal Corporation of Delhi Vs.
Dharma Properties Private Limited (supra) the Hon‟ble Apex
Court again had an occasion to define the word "issued" and
"observed" as under: