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        Direct Taxes

        Para 10 - Application of general rules

        Kisan Vikas Patra Scheme, 2019

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        Application of General Rules ensures the Scheme is governed by overarching rules where it is silent. The Scheme provides that the provisions of the General Rules shall apply to the Scheme, so far as may be, in relation to matters for which no provisions have been made herein, thereby making the General Rules the residual source of governance where the Scheme is silent.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Application of General Rules ensures the Scheme is governed by overarching rules where it is silent.

                                The Scheme provides that the provisions of the General Rules shall apply to the Scheme, so far as may be, in relation to matters for which no provisions have been made herein, thereby making the General Rules the residual source of governance where the Scheme is silent.


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