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1 - 9 of 9 (0.26 seconds)Section 29 in The Gujarat Entertainments Tax Act, 1977 [Entire Act]
Commnr. Of Customs (Import), Mumbai vs M/S. Dilip Kumar And Company on 30 July, 2018
17. This was followed, later, in another five judge bench decision (Commissioner of
Customs (Import), Mumbai vs. Dilip Kumar and Company & Ors 4). In the present
case, the situation is peculiar, because the grant of exemption, and the terms of such
relief (in terms of time, and monetary limits) are unambiguous. However, the
3 2011 (1) SCC 236
4 2018 (9) SCC 1
11
procedure for calculation of the monetary limit is not prescribed at all. Therefore, the
present case is not one of ambiguity, but instead, one of a clear gap, which if not
construed appropriately, would defeat the intention of the notification.
Sangram Singh vs Election Tribunal, Kotah,Bhurey Lal ... on 22 March, 1955
In Sangram Singh v. Election Tribunal, Kotah & Anr5
this court stated:
Ghanshyam Dass And Others vs Dominion Of India And Others on 20 March, 1984
19. Again, in Ghanshyam Dass v. Dominion of India6 the court elaborated upon the
idea and intent of "adjective law" in dealing with Section 80 of the Civil Procedure
Code:
Sugandhi (Dead) vs P. Rajkumar Rep. By Power Agent Imamoli on 13 October, 2020
20. Sugandhi v. P. Rajkumar7 also leaned in favour of substantial justice when it
had to deal with complaint of breach of procedural law.
Devi Multiplex & Anr vs State Of Gujarat & Ors on 13 May, 2015
3. For the sake of convenience, the court can do know better than extract para 2 of
the judgment in Devi Multiplex(supra) which broadly outlines the incentive scheme,
contained in the exemption notification issued by the State on 20.12.1995. The
relevant part of the judgment is extracted below:
The Gujarat Entertainments Tax Act, 1977
Commnr. Of Central Excise, New Delhi vs M/S. Hari Chand Shri Gopal & Ors on 18 November, 2010
21. Harichand Srigopal (supra) also propounded the theory of substantial
compliance, with provisions, while interpreting an exemption notification:
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