quotes with approval the following words of Justice Issacs in his dissenting judgment in Federated State School Teachers' Association of Australia v. State ... Judge quotes Justice Issacs who had elaborated the theme in his dissenting judgment referred to earlier:
The contention sounds like an echo from the dark
outside or within the purview of its proviso, the majority and dissenting judgments of the Supreme Court were in sharp conflict. The majority judgment held ... proviso. Section 9 was held constitutional and valid. The dissenting judgment, on the other hand, held that the proviso to Section 12 had application
Hale v. Henkel, (1905) 201 US 43, Justice McKenna in his dissenting judgment makes the following observations :
Search implies a quest by an officer ... Courts apparently had in view the following observations in die dissenting judgment of Shah, J. in State of Gujarat v. Shyamalal Mohanlal
Constitution of India is attracted. Shri. Roy Chacko relies upon the dissenting judgment of Subba Rao, J. in Thomas Dana v. State of Punjab ... majority judgment was delivered by B. P. Sinha, J., and the dissenting judgment was delivered by Subba Rao, J. The court was dealing with
case as well, though justice Sethi in his dissenting judgment quoted with approval views expressed in Anne Venkateswara Rao 's case.
6. We, therefore ... claimed only from those dates. In the dissenting judgment in Najakat 's case, Justice Sethi noticed that the disability of the investigating agency
Wealth-tax Act ."
12. Balasubrahmanyan J., in his dissenting judgment, however, held (headnote) :
" Section 2(m)(ii) does not speak of exempted assets ... CWTv. Vasantkumar Govindji Kotak [1990] 186 ITR 91, wherein the dissenting judgment of the learned single judge of the Madras High Court in the aforesaid
thereof. We have already quoted the relevant passage in our judgment in A. S. A. No. 1 of 1977 and stated that we cannot accept ... scope of the expression are reflected in the majority and the dissenting judgments of the decision in Noor Mohammad Khan v. Fakirappa
therefore, stand answered accordingly."
Justice J.B. Koshy in a dissenting judgment virtually
concurred with the majority on the point that no rights
legitimate tax avoidance devices. As Turner J. says in his (albeit dissenting) judgment in Marx v. Inland Revenue Commissioners [1970] NZLR 182, 208, moral precepts
Pavakkal Noble John vs Kerala State on 3 September, 2010
Author: S.Siri Jagan
Bench
