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State Of Goa vs M/S. Western Builders on 5 July, 2006

From the above, it is evident that the Hon'ble Supreme Court in the case of State of Goa Vs. Western Builders, reported in JT 2001 (8) SC 271, made it clear that the policy of Section 14 is to afford protection to a Page 10 of 15 W.P.(C) No. 12128 of 2016 // 11 // litigant against the bar of limitation when he institutes a proceeding which, by reason of some technical defect, cannot be decided on merit.
Supreme Court of India Cites 30 - Cited by 148 - A K Mathur - Full Document

Narayan Chandra Kundu vs State Of West Bengal And Ors. on 7 August, 2007

It has been held in the case of Narayan Chandra Kundu Vs. State of West Bengal and others, reported in AIR 2007 Cal 298 that "....After going through the provisions contained in Sections 126 and 135 of the Act we find that the legislature has intended that the Assessing Officer must be a person who was actually a member of the inspection team at the time of detecting the pilferage or the unauthorised use of the electricity so that he can pass the order of assessment not on the basis of papers placed before him but after actually visiting the site at the time of detection of the illegality....." In the case of Sri Seetaram Rice Mill (supra), it is held in paragraph-23 that Section 126 of the Act contemplates the steps to be taken, which include 'the Assessing Officer is to conduct inspection of the place or premises and the equipments, gadgets, machines, devices found connected or used in such place.' (emphasis supplied).
Calcutta High Court Cites 14 - Cited by 10 - B Bhattacharya - Full Document
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