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P.P.P. Industries vs Commissioner Of Industries And Anr. on 13 August, 1993 cites

Pournami Oil Mills, Etc vs State Of Kerala & Anr on 19 December, 1986

10. It would have been possible for the respondents to contend that the concession or incentive or exemption from sales tax can be granted only by issue of a notification under section 9 of the Andhra Pradesh General Sales Tax Act and that G.O. No. 498 issued by the Department of Commerce and Industry could not amount to a valid notification under section 9 of the Act. After the decision of the Supreme Court in Pournami Oil Mills v. State of Kerala , even this submission cannot be successfully urged, because the Supreme Court has held that representation contained in a like Government order issued by an altogether different department has to be related to the power under the Sales Tax Act to grant exemption. The Supreme Court found the genesis of the power in section 10 of the Kerala General Sales Tax Act, eventhough the order granting concession as in the present case was issued by the Department of Commerce and Industry. We would have expected that if the statute confers a power and also prescribes the manner in which it has to be exercised, it should have been exercised in that prescribed manner and none other. But in its wisdom, the Supreme Court has chosen to discard that principle of law to grant relief on the basis of equitable estoppel in almost identical cases. We are bound by those decisions, though we would have decided otherwise on the basis of the wholesome principle that exercise of a statutory power in a manner different from that which is prescribed is not valid.
Supreme Court of India Cites 4 - Cited by 124 - M Rangnath - Full Document

Century Spinning & Manufacturing ... vs The Ulhasnagar- Municipal Council And ... on 27 February, 1970

9. It is too late in the day now to urge that the petitioners are not entitled to claim relief on the basis of equitable estopped. A catena of decisions of the Supreme Court from Union of India v. Angle Afghan Agencies AIR 1968 SC 718, Century Spinning & Manufacturing Co. Ltd. v. Ulhasnagar Municipal Council , Turner Morrison and Co. Ltd. v. Hungerford Investment Trust Ltd. , Radhakrishna Agarwal v. State of Bihar AIR 1977 SC 1496, Motilal Padampat Sugar Mills Co. Ltd v. State of U.P. , Shri Bakul Oil Industries v. State of Gujarat , Bhim Singh v. State of Haryana , Gujarat State Financial Corporation v. Lotus Hotel Pvt. Ltd. , Union of India v. Godfrey Philips India Ltd. , Express Newspapers Ltd. v. Union of India and Pournami Oil Mills v. State of Kerala [1987] 65 STC 1; , have positively held that promissory estoppel is a plea which is enforceable and that the essential elements of that plea consists of a promise by representation by one, on which, the promissee acts and alters his position. We have no doubt that clause 3 of G.O. No. 498 amounted to a representation to persons like the petitioners who acted upon the promise contained therein and altered their position as a consequence thereof. Those factors were sufficient to attract the principles of promissory estopped as found by the decisions referred to above. As a matter of fact the respondents had acted upon the representation containing the above promise by granting relief to the petitioners, but they limited relief to the restricted extent only.
Supreme Court of India Cites 3 - Cited by 236 - J C Shah - Full Document

Turner Morrison And Co., Ltd vs Hungerford Investment Trust Ltd on 9 March, 1972

9. It is too late in the day now to urge that the petitioners are not entitled to claim relief on the basis of equitable estopped. A catena of decisions of the Supreme Court from Union of India v. Angle Afghan Agencies AIR 1968 SC 718, Century Spinning & Manufacturing Co. Ltd. v. Ulhasnagar Municipal Council , Turner Morrison and Co. Ltd. v. Hungerford Investment Trust Ltd. , Radhakrishna Agarwal v. State of Bihar AIR 1977 SC 1496, Motilal Padampat Sugar Mills Co. Ltd v. State of U.P. , Shri Bakul Oil Industries v. State of Gujarat , Bhim Singh v. State of Haryana , Gujarat State Financial Corporation v. Lotus Hotel Pvt. Ltd. , Union of India v. Godfrey Philips India Ltd. , Express Newspapers Ltd. v. Union of India and Pournami Oil Mills v. State of Kerala [1987] 65 STC 1; , have positively held that promissory estoppel is a plea which is enforceable and that the essential elements of that plea consists of a promise by representation by one, on which, the promissee acts and alters his position. We have no doubt that clause 3 of G.O. No. 498 amounted to a representation to persons like the petitioners who acted upon the promise contained therein and altered their position as a consequence thereof. Those factors were sufficient to attract the principles of promissory estopped as found by the decisions referred to above. As a matter of fact the respondents had acted upon the representation containing the above promise by granting relief to the petitioners, but they limited relief to the restricted extent only.
Supreme Court of India Cites 18 - Cited by 61 - K S Hegde - Full Document

Radhakrishna Agarwal & Ors vs State Of Bihar & Ors on 17 March, 1977

9. It is too late in the day now to urge that the petitioners are not entitled to claim relief on the basis of equitable estopped. A catena of decisions of the Supreme Court from Union of India v. Angle Afghan Agencies AIR 1968 SC 718, Century Spinning & Manufacturing Co. Ltd. v. Ulhasnagar Municipal Council , Turner Morrison and Co. Ltd. v. Hungerford Investment Trust Ltd. , Radhakrishna Agarwal v. State of Bihar AIR 1977 SC 1496, Motilal Padampat Sugar Mills Co. Ltd v. State of U.P. , Shri Bakul Oil Industries v. State of Gujarat , Bhim Singh v. State of Haryana , Gujarat State Financial Corporation v. Lotus Hotel Pvt. Ltd. , Union of India v. Godfrey Philips India Ltd. , Express Newspapers Ltd. v. Union of India and Pournami Oil Mills v. State of Kerala [1987] 65 STC 1; , have positively held that promissory estoppel is a plea which is enforceable and that the essential elements of that plea consists of a promise by representation by one, on which, the promissee acts and alters his position. We have no doubt that clause 3 of G.O. No. 498 amounted to a representation to persons like the petitioners who acted upon the promise contained therein and altered their position as a consequence thereof. Those factors were sufficient to attract the principles of promissory estopped as found by the decisions referred to above. As a matter of fact the respondents had acted upon the representation containing the above promise by granting relief to the petitioners, but they limited relief to the restricted extent only.
Supreme Court of India Cites 18 - Cited by 684 - M H Beg - Full Document

M/S Motilal Padampat Sugar Mills Co. ... vs State Of Uttar Pradesh And Ors on 12 December, 1978

9. It is too late in the day now to urge that the petitioners are not entitled to claim relief on the basis of equitable estopped. A catena of decisions of the Supreme Court from Union of India v. Angle Afghan Agencies AIR 1968 SC 718, Century Spinning & Manufacturing Co. Ltd. v. Ulhasnagar Municipal Council , Turner Morrison and Co. Ltd. v. Hungerford Investment Trust Ltd. , Radhakrishna Agarwal v. State of Bihar AIR 1977 SC 1496, Motilal Padampat Sugar Mills Co. Ltd v. State of U.P. , Shri Bakul Oil Industries v. State of Gujarat , Bhim Singh v. State of Haryana , Gujarat State Financial Corporation v. Lotus Hotel Pvt. Ltd. , Union of India v. Godfrey Philips India Ltd. , Express Newspapers Ltd. v. Union of India and Pournami Oil Mills v. State of Kerala [1987] 65 STC 1; , have positively held that promissory estoppel is a plea which is enforceable and that the essential elements of that plea consists of a promise by representation by one, on which, the promissee acts and alters his position. We have no doubt that clause 3 of G.O. No. 498 amounted to a representation to persons like the petitioners who acted upon the promise contained therein and altered their position as a consequence thereof. Those factors were sufficient to attract the principles of promissory estopped as found by the decisions referred to above. As a matter of fact the respondents had acted upon the representation containing the above promise by granting relief to the petitioners, but they limited relief to the restricted extent only.
Supreme Court of India Cites 15 - Cited by 1143 - P N Bhagwati - Full Document

Bakul Oil Industries & Anr vs State Of Gujarat & Anr on 11 November, 1986

9. It is too late in the day now to urge that the petitioners are not entitled to claim relief on the basis of equitable estopped. A catena of decisions of the Supreme Court from Union of India v. Angle Afghan Agencies AIR 1968 SC 718, Century Spinning & Manufacturing Co. Ltd. v. Ulhasnagar Municipal Council , Turner Morrison and Co. Ltd. v. Hungerford Investment Trust Ltd. , Radhakrishna Agarwal v. State of Bihar AIR 1977 SC 1496, Motilal Padampat Sugar Mills Co. Ltd v. State of U.P. , Shri Bakul Oil Industries v. State of Gujarat , Bhim Singh v. State of Haryana , Gujarat State Financial Corporation v. Lotus Hotel Pvt. Ltd. , Union of India v. Godfrey Philips India Ltd. , Express Newspapers Ltd. v. Union of India and Pournami Oil Mills v. State of Kerala [1987] 65 STC 1; , have positively held that promissory estoppel is a plea which is enforceable and that the essential elements of that plea consists of a promise by representation by one, on which, the promissee acts and alters his position. We have no doubt that clause 3 of G.O. No. 498 amounted to a representation to persons like the petitioners who acted upon the promise contained therein and altered their position as a consequence thereof. Those factors were sufficient to attract the principles of promissory estopped as found by the decisions referred to above. As a matter of fact the respondents had acted upon the representation containing the above promise by granting relief to the petitioners, but they limited relief to the restricted extent only.
Supreme Court of India Cites 5 - Cited by 99 - M P Thakkar - Full Document

State Of Madhya Pradesh And Anr vs G.S. Dall And Flour Mills on 19 September, 1990

6. We were referred to a decision of the Supreme Court in State of Madhya Pradesh v. G. S. Dall and Flour Mills to the effect that statutory provisions cannot be restricted in their scope by executive instructions issued thereunder. The court held that executive instructions can only supplement and cannot curtail a provision in a statute or whittle down its effect. We have no such situation in the present case, because it is nobody's case that G.O. No. 498 is a statute or that the guidelines were executive instructions. Both were issued in exercise of executive power and may probably be efficacious to amend, alter or cancel each other. We need not consider that aspect in this writ petition.
Supreme Court of India Cites 11 - Cited by 199 - K N Saikia - Full Document

Gujarat State Financial Corporation vs Lotus Hotels Pvt. Ltd. on 3 May, 1983

9. It is too late in the day now to urge that the petitioners are not entitled to claim relief on the basis of equitable estopped. A catena of decisions of the Supreme Court from Union of India v. Angle Afghan Agencies AIR 1968 SC 718, Century Spinning & Manufacturing Co. Ltd. v. Ulhasnagar Municipal Council , Turner Morrison and Co. Ltd. v. Hungerford Investment Trust Ltd. , Radhakrishna Agarwal v. State of Bihar AIR 1977 SC 1496, Motilal Padampat Sugar Mills Co. Ltd v. State of U.P. , Shri Bakul Oil Industries v. State of Gujarat , Bhim Singh v. State of Haryana , Gujarat State Financial Corporation v. Lotus Hotel Pvt. Ltd. , Union of India v. Godfrey Philips India Ltd. , Express Newspapers Ltd. v. Union of India and Pournami Oil Mills v. State of Kerala [1987] 65 STC 1; , have positively held that promissory estoppel is a plea which is enforceable and that the essential elements of that plea consists of a promise by representation by one, on which, the promissee acts and alters his position. We have no doubt that clause 3 of G.O. No. 498 amounted to a representation to persons like the petitioners who acted upon the promise contained therein and altered their position as a consequence thereof. Those factors were sufficient to attract the principles of promissory estopped as found by the decisions referred to above. As a matter of fact the respondents had acted upon the representation containing the above promise by granting relief to the petitioners, but they limited relief to the restricted extent only.
Supreme Court of India Cites 6 - Cited by 218 - Full Document

Union Of India & Ors vs Godfrey Philips India Ltd. Etc. Etc on 30 September, 1985

9. It is too late in the day now to urge that the petitioners are not entitled to claim relief on the basis of equitable estopped. A catena of decisions of the Supreme Court from Union of India v. Angle Afghan Agencies AIR 1968 SC 718, Century Spinning & Manufacturing Co. Ltd. v. Ulhasnagar Municipal Council , Turner Morrison and Co. Ltd. v. Hungerford Investment Trust Ltd. , Radhakrishna Agarwal v. State of Bihar AIR 1977 SC 1496, Motilal Padampat Sugar Mills Co. Ltd v. State of U.P. , Shri Bakul Oil Industries v. State of Gujarat , Bhim Singh v. State of Haryana , Gujarat State Financial Corporation v. Lotus Hotel Pvt. Ltd. , Union of India v. Godfrey Philips India Ltd. , Express Newspapers Ltd. v. Union of India and Pournami Oil Mills v. State of Kerala [1987] 65 STC 1; , have positively held that promissory estoppel is a plea which is enforceable and that the essential elements of that plea consists of a promise by representation by one, on which, the promissee acts and alters his position. We have no doubt that clause 3 of G.O. No. 498 amounted to a representation to persons like the petitioners who acted upon the promise contained therein and altered their position as a consequence thereof. Those factors were sufficient to attract the principles of promissory estopped as found by the decisions referred to above. As a matter of fact the respondents had acted upon the representation containing the above promise by granting relief to the petitioners, but they limited relief to the restricted extent only.
Supreme Court of India Cites 7 - Cited by 574 - P N Bhagwati - Full Document
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