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1 - 10 of 14 (0.59 seconds)Section 13 in The Protection of Human Rights Act, 1993 [Entire Act]
Article 226 in Constitution of India [Constitution]
Section 8 in The Protection of Human Rights Act, 1993 [Entire Act]
Section 473 in The Code of Criminal Procedure, 1973 [Entire Act]
Section 13 in The Prevention of Corruption Act, 1988 [Entire Act]
The Prevention of Corruption Act, 1988
Section 34 in The Protection of Human Rights Act, 1993 [Entire Act]
Section 36 in The Protection of Human Rights Act, 1993 [Entire Act]
Bhinka And Others vs Charan Singh on 24 April, 1959
"Again the period prescribed by Section 34 for
assessment is not a period of limitation. The
section in terms imposes a fetter upon the power
of the Income-tax Officer to bring to tax escaped
income."
The language employed in the marginal heading is another
indicator that it is a jurisdictional limitation. It is a settled
rule of interpretation that the section heading or marginal
note can be relied upon to clear any doubt or ambiguity in
the interpretation of the provision and to discern the
legislative intent (vide Uttam Das vs. S.G.P.C. [(1996)
5 SCC 71] and Bhinka Vs. Charan Singh [AIR 1959 SC
960].