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Income Tax Officer vs M.K. Mohammed Kunhi on 11 September, 1968

As observed by the Supreme Court in Kunhis case (AIR 1969 SC 430) (supra) that even when the Act is silent, it impliedly grants the power of doing all such acts or employing such means as are essentially necessary to its execution and the statutory power carries with it the duty in proper cases to make such orders for staying proceeding as will prevent the appeal if successful from being rendered nugatory. It is a notorious fact that the vehicles which are seized are not maintained in such conditions as to be restored to the owner without any damage. It is well known that the administrative departments do not have the wherewithal to protect the seized goods while in custody.
Supreme Court of India Cites 38 - Cited by 478 - A N Grover - Full Document
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