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Dilip Singh Yadav, Jaipur vs Income Tax Officer, Ward 1(3), Jaipur, ... on 10 May, 2023 cites

Virendra Singh Yadav Son Of Dilip Singh ... vs Income Tax Officer on 8 March, 2022

"I do not think the words 'it shall be lawful' are in themselves ambiguous at all. They are apt words to express that a power is given; and as, prima facie, the donee of a power may either exercise it or leave it unused, it is not inaccurate to say that, prima facie, they are equivalent to saying that the donee may do it; but if the object for which the power is conferred is for the purpose of enforcing a right, there may be a duty cast on the donee of the power, to exer- cise it for the 15 ITA No. 385/JP/2022 Dilip Singh Yadav vs. ITO benefit of those who have that right, when required on their behalf. Where there is such a duty, it is not inaccu- rate to say that the words conferring the power are equivalent to saying that the donee must exercise it. It by no means fol- lows that because there is a duty cast on the donee of a power to exercise it, that mandamus lies to enforce it: that depends on the nature of the duty and the position of the donee".
Rajasthan High Court - Jaipur Cites 12 - Cited by 1 - Full Document

Shri A. C. Aggarwal Sub-Divisional ... vs Mst. Ram Kali, Etc on 16 August, 1967

Sub-Divisional Magistrate, Delhi & Anr, v. Smt. Ram Kali etc.,(4) Bashira v. State of U.P.,(5) and Prakash Chand Agarwal & Ors. v. M/s. Hindustan Steel Ltd.(6) In the statutory provision under consideration now before us the power to stay a proceeding is not annexed with the obligation to necessarily stay on proof of certain conditions although there are conditions prescribed for the making of the application for stay and the period during which the power to stay can be exercised. The question whether it should, on the facts of a particular case, be exercised or not 'will have to be examined and then decided by the Court to which the application is made. If the applicant can make out, on facts, that the objects of the power conferred by ss. 442 and 446 of the Act, can only be carried out by a stay order, it could perhaps be urged that an obligation to do so has become annexed to it by proof of those facts. That would be the position not because the word "may" itself must be equated with "shall" but because judicial power has necessarily to be exercised justly, properly, and reasonably to enforce the principle that fights created must be enforced.
Supreme Court of India Cites 19 - Cited by 78 - K S Hegde - Full Document
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