Just a moment...

Top
Help
Upgrade to AI Search

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search

Powered by Weblekha - Building Scalable Websites

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court
AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        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.

        <h1>Signature requirement under J&K election law upheld as mandatory, dismissal of appeal affirmed</h1> The court held that compliance with Section 89(3) of the Jammu and Kashmir Representation of the People Act, 1957, requiring the petitioner's attestation ... Mandatory and directory distinction in statutory procedure - attestation of copies 'under his own signature' - substantial compliance - statutory consequence of non compliance - dismissal under section 94 - object of requiring petitioner's own attestation to prevent tampering and to fix responsibilityAttestation of copies 'under his own signature' - statutory consequence of non compliance - dismissal under section 94 - Requirement that copies of an election petition be attested by the petitioner under his own signature is mandatory and non compliance attracts dismissal under section 94 of the Jammu and Kashmir Representation of the People Act, 1957. - HELD THAT: - The Court examined the language, context and object of section 89(3) which requires that every copy 'shall be attested by the petitioner under his own signature to be true copy of the petition' and noted that section 94 mandates dismissal where section 89 is not complied with. The provision was inserted to ensure the petitioner takes responsibility for contents and to give respondents an authenticated copy to guard against post filing alteration or tampering. Precedents were considered: Satya Narain established the mandatory character of the part of the provision requiring filing of copies; Ch. Subbarao and Kamalam show that authentication by the petitioner on documents forming part of the petition can satisfy the requirement where the signature is in original and referable to the copy. Despite procedural character, where a statute prescribes a manner and prescribes a consequence for non compliance, courts must give effect to the statutory consequence. In light of the express words 'under his own signature' and the statutory dismissal provision, the Court held the attestation requirement to be mandatory.The attestation by the petitioner under his own signature is mandatory; non compliance warrants dismissal under section 94.Substantial compliance - attestation by advocate is not equivalent to petitioner's signature - purpose based construction of procedural requirements - Attestation of the copies by the petitioner's advocate does not constitute substantial compliance with the statutory requirement that the copies be attested by the petitioner under his own signature. - HELD THAT: - The appellant relied on notions of substantial compliance and earlier decisions where technical defects were cured by looking to substance (K. Kamaraja Nadar; Ch. Subbarao; Kamalam). The Court acknowledged those authorities but distinguished them: where the petitioner's original signature appears on a document forming part of the petition it may authenticate the whole, but attestation by counsel cannot be equated with attestation 'under his own signature' by the petitioner. The legislative objective - to place responsibility on the petitioner and to give respondents assurance that the served copy corresponds to the petition filed - would be frustrated if counsel's attestation were treated as equivalent. Consequently, the endorsement 'Attested true copy, [Advocate]' did not satisfy section 89(3).The advocate's attestation on the copies is not substantial compliance with section 89(3); the copies required petitioner's own signature.Final Conclusion: The High Court correctly dismissed the election petition for failure to comply with section 89(3); the appeal is dismissed with costs. Issues Involved:1. Compliance with Section 89(3) of the Jammu and Kashmir Representation of the People Act, 1957.2. Mandatory vs. Directory nature of Section 89(3).3. Consequences of non-compliance with Section 89(3) under Section 94 of the Act.Detailed Analysis:1. Compliance with Section 89(3) of the Jammu and Kashmir Representation of the People Act, 1957:The primary issue was whether the appellant complied with Section 89(3) of the Act, which mandates that every election petition must be accompanied by copies attested by the petitioner under his own signature to be true copies of the petition. The appellant admitted that the copies were not attested under his own signature but argued that attestation by his advocate constituted substantial compliance.2. Mandatory vs. Directory Nature of Section 89(3):The court examined whether Section 89(3) is mandatory or directory. The appellant contended that since the copies were signed by his advocate, it should be considered substantial compliance, arguing that the provision is procedural and should be treated as directory. However, the court emphasized that the critical words in Section 89(3) are 'under his own signature,' indicating a mandatory requirement. The court noted that the object of this provision is to ensure that the petitioner takes full responsibility for the contents of the petition and to prevent any unauthorized alterations.The court cited several precedents to illustrate the principles for determining whether a statutory provision is mandatory or directory. It concluded that procedural provisions that prescribe a specific manner for performing an act and specify consequences for non-compliance are generally considered mandatory.3. Consequences of Non-Compliance with Section 89(3) under Section 94 of the Act:Section 94(1) of the Act mandates the dismissal of an election petition that does not comply with Section 89. The court found that the appellant's failure to attest the copies of the election petition under his own signature constituted non-compliance with Section 89(3). The court emphasized that the requirement for the petitioner's own signature is crucial to ensure authenticity and prevent tampering.The court rejected the appellant's argument that attestation by an advocate should suffice, noting that the statute explicitly requires the petitioner's signature. The court also highlighted that the provision's mandatory nature is reinforced by the explicit consequence of dismissal for non-compliance as stated in Section 94.Conclusion:The court concluded that the requirement for the petitioner to attest copies of the election petition under his own signature is mandatory. Non-compliance with this requirement necessitates dismissal of the petition under Section 94 of the Act. Consequently, the appeal was dismissed with costs, upholding the High Court's decision to dismiss the election petition for non-compliance with Section 89(3).

        Topics

        ActsIncome Tax
        No Records Found