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1 - 10 of 27 (1.73 seconds)Section 83 in The Income Tax Act, 1961 [Entire Act]
Section 281B in The Income Tax Act, 1961 [Entire Act]
Section 74 in The Karnataka Value Added Tax Act, 2003 [Entire Act]
Section 45 in The Karnataka Value Added Tax Act, 2003 [Entire Act]
The Karnataka Value Added Tax Act, 2003
Article 226 in Constitution of India [Constitution]
Vishwanath Realtor & vs State Of Gujarat & 2 on 24 April, 2015
(Vishwanath Realtor case [Vishwanath Realtor v.
State of Gujarat, 2015 SCC OnLine Guj 6564] ,
SCC OnLine Guj para 26)
"26. Section 45 of the VAT Act confers powers
upon the Commissioner to pass the order of provisional
attachment of any property belonging to the dealer
during the pendency of any proceedings of assessment
or reassessment of turnover escaping assessment.
Commissioner Of Police, Bombay vs Gordhandas Bhanji on 23 November, 1951
" 8. The second equally relevant matter is that
when a statutory functionary makes an order based
on certain grounds, its validity must be judged by the
reasons so mentioned and cannot be supplemented
by fresh reasons in the shape of affidavit or otherwise.
Otherwise, an order bad in the beginning may, by the
time it comes to court on account of a challenge, get
validated by additional grounds later brought out. We
may here draw attention to the observations of Bose,
J. in Gordhandas Bhanji2 [Commr. of Police, Bombay
v. Gordhandas Bhanji, AIR 1952 SC 16] :