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1 - 10 of 16 (0.26 seconds)Article 227 in Constitution of India [Constitution]
Article 226 in Constitution of India [Constitution]
Section 260A in The Income Tax Act, 1961 [Entire Act]
Assistant Collector Of Central Excise ... vs Dunlop India Ltd. And Ors on 30 November, 1984
8. Further the Apex Court in the case of Collector of Central
Excise Vs. Dunlop India Ltd. 154 ITR 172 has observed as
under :-
East India Commerclal Co., Ltd. ... vs The Collector Of Customs, Calcutta on 4 May, 1962
"29. ...... This raises the question whether an
administrative tribunal can ignore the law declared by the
highest court in the State and initiate proceedings in direct
violation of the law so declared. Under Art.215, every
High Court shall be a court of record and shall have all the
powers of such a court including the power to punish for
contempt of itself. Under Art. 226, it has a plenary power
to issue orders or writs for the enforcement of the
fundamental rights and for any other purpose to any
person or authority, including in appropriate cases any
Government, within its territorial jurisdiction. Under
Art. 227, it has jurisdiction over all courts and tribunals
throughout the territories in relation to which it exercises
jurisdiction. It would be anomalous to suggest that a
tribunal over which the High Court has superintendence
can ignore the law declared by that court and start
proceedings in direct violation of it. If a tribunal can do
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so, all the subordinate courts can equally do so, for there is
no specific provision, just like in the case of Supreme Court,
making the law declared by the High Court binding on
subordinate courts. It is implicit in the power of
supervision conferred on a superior tribunal that all the
tribunals subject to its supervision should conform to the
law laid down by it. Such obedience would also be
conducive to their smooth working: otherwise, there would
be confusion in the administration of law and respect for
law would irretrievably suffer. We, therefore, hold that
the law declared by the highest court in the State is
binding on authorities or tribunals under its
superintendence, and that they cannot ignore it either in
initiating a proceeding or deciding on the rights involved in
such a proceeding. If that be so, the notice issued by the
authority signifying the launching of proceedings contrary
to the law laid down by the High Court would be invalid
and the proceedings themselves would be without
jurisdiction."
Shin-Etsu Chemical Co. Ltd vs M/S. Aksh Optifibre Ltd. & Anr on 12 August, 2005
Coll,of Central Excise 1997 (1)SCC 203).Therefore it is only the
ratio decidendi i.e. the principle of law that decides the dispute
which can be relied upon as precedent and not any obiter dictum
or casual observations. (See Girnar Tea vs. State of Maharashtra
2007(7) SCC 555 and Shin Estu Chemical Co. Ltd v. Aksh
opticfibre Ltd 2005 (7) SCC 234).
Commissioner Of Income-Tax, Bombay ... vs Public Utilities Investment Trust Ltd. on 18 March, 1970
21. The impugned order of the Tribunal seems to question the
decision of this Court in HDFC Bank Ltd. (supra) to the extent it
relied upon the decision of this Court in Reliance Utilities and
Power Ltd. (supra).
Commissioner Of Income Tax-2 vs Hdfc Bank Ltd on 17 July, 2014
(c) In view of the fact that there is only one decision viz. HDFC
Bank Ltd(supra) of this court reigning, it was not open to the
Tribunal to disregard a decision of this court by merely holding
the decision in HDFC Bank Ltd. (supra) was per incuriam.