Just a moment...

Top
Help
×

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.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

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

        whatsappJoin Channel
        Showing Results for : Reset Filters
        Case ID :

        1951 (11) TMI 17 - SC - Indian Laws

        📋
        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

        Public authority discretion must be exercised independently; mandamus may compel a lawful decision where no adequate alternative remedy exists. Public orders of a statutory authority are construed objectively from their language and surrounding circumstances, and later affidavits cannot recast the ...
                      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.

                            Public authority discretion must be exercised independently; mandamus may compel a lawful decision where no adequate alternative remedy exists.

                            Public orders of a statutory authority are construed objectively from their language and surrounding circumstances, and later affidavits cannot recast the apparent legal effect. A communication withdrawing cinema permission was treated as an intimation of the Government's order, not the Commissioner's own cancellation. Rule 250 vested the power to grant, suspend or cancel the licence in the Commissioner alone, and that public-benefit discretion carried a duty to apply an independent judgment when cancellation was considered. Mandamus under section 45 was available because the Commissioner had a legal duty to decide the matter himself, no other specific and adequate remedy was shown, and the demand-and-denial requirement was substantially satisfied.




                            Issues: (i) whether the cancellation of the cinema permission was an order of the Commissioner or merely an intimation of the Government's order, (ii) whether Rule 250 vested in the Commissioner the power and duty to consider cancellation of the licence, and (iii) whether relief in the nature of mandamus could be granted under section 45 of the Specific Relief Act on the facts, including compliance with the demand-and-denial requirement.

                            Issue (i): whether the cancellation of the cinema permission was an order of the Commissioner or merely an intimation of the Government's order.

                            Analysis: Public orders made by a statutory authority must be construed objectively from their language and surrounding circumstances, and cannot be explained away by later affidavits as to what the officer intended. The communication withdrawing the permission did not state that the Commissioner was acting on his own authority; its wording, the prior correspondence, and the subsequent reply all showed that the Commissioner was transmitting Government's decision rather than exercising an independent power of cancellation.

                            Conclusion: The cancellation was not the Commissioner's own order but an intimation of an order made by the Government.

                            Issue (ii): whether Rule 250 vested in the Commissioner the power and duty to consider cancellation of the licence.

                            Analysis: The rules regulating places of public amusement showed that the Commissioner alone was the authority empowered to grant, refuse, suspend, or cancel the licence. Rule 250 conferred an absolute discretion to cancel or suspend any licence already granted, but that discretion was vested in the Commissioner and in no other authority. Because the power was conferred for public reasons affecting safety, convenience, morality, and welfare, the grant of the power carried with it a duty to exercise an independent judgment when cancellation was called for.

                            Conclusion: The power to cancel existed under Rule 250, but it could be exercised only by the Commissioner in his own discretion, and the occasion required him to apply that discretion himself.

                            Issue (iii): whether relief in the nature of mandamus could be granted under section 45 of the Specific Relief Act on the facts, including compliance with the demand-and-denial requirement.

                            Analysis: Section 45 permits a specific command only where there is a legal duty to do or forbear from doing a specific act and where no other specific and adequate remedy exists. A duty may arise where an enabling power conferred for public benefit is coupled with an obligation to act when the occasion demands. Here, the Commissioner had to decide the objections for himself, and the applicant was not left with an adequate alternative remedy by merely ignoring the order or by a suit for injunction, given the practical consequences and delay involved. The correspondence also showed a substantial demand for justice and a denial in substance, satisfying section 46.

                            Conclusion: A mandamus was maintainable to compel the Commissioner to consider the matter himself and exercise his own discretion under Rule 250.

                            Final Conclusion: The appeal substantially failed, but the operative relief was modified so that the Commissioner was directed to reconsider the request and pass a definite order in the lawful exercise of his own discretion.

                            Ratio Decidendi: Where a public authority is vested with an absolute discretion for public benefit, the power is coupled with a duty to consider and decide the matter independently when the occasion arises, and a court may compel that exercise of discretion by mandamus if no other specific and adequate remedy exists.


                            Full Summary is available for active users!
                            Note: It is a system-generated summary and is for quick reference only.

                            Topics

                            ActsIncome Tax
                            No Records Found