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
  • 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
Situ: ?
State Name or City name of the Court
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
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 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
By Case ID:

When case Id is present, search is done only for this

Sort By:
RelevanceDefaultDate
    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

        <h1>Appeal time limit under Representation of the People Act differs from Indian Limitation Act</h1> <h3>VIDYA CHARAN SHUKLA Versus KHUB CHAND BAGHEL</h3> The court held that Section 29(2) of the Indian Limitation Act applies to appeals under Section 116A of the Representation of the People Act, allowing for ... Whether for the purpose of computing the period of 30 days prescribed under s. 116A (3) of the Act the provisions of s. 12 of the Limitation Act can be invoked. Held that:- The requirement of a prescription by the special law 'of a period different' from that prescribed by the First Schedule is satisfied in the present case. Even on the narrowest construction of the words 'different from those prescribed therefor in first schedule' occurring the opening part of s. 29(2), the exclusion of time provided for by Art. 12 of the Limitation Act would be permissible in computing the period of limitation for filing the appeal to the High Court in the case before us. Appeal dismissed. Issues Involved:1. Applicability of Section 29(2) of the Indian Limitation Act, 1908 to appeals under Section 116A of the Representation of the People Act, 1951.2. Interpretation of 'special or local law' and its period of limitation.3. Applicability of Article 156 of the First Schedule to the Limitation Act.4. Exclusion of time under Section 12 of the Limitation Act for obtaining a copy of the order.5. Relationship between the first and second limbs of Section 29(2) of the Limitation Act.Detailed Analysis:1. Applicability of Section 29(2) of the Indian Limitation Act, 1908 to appeals under Section 116A of the Representation of the People Act, 1951:The court examined whether Section 29(2) applies to appeals under the Representation of the People Act. It was conceded that Section 116A is a 'special or local law' and prescribes a period of limitation for appeals. The court held that Section 29(2) applies to such appeals, thereby allowing the provisions of Section 12 of the Limitation Act to exclude the time taken to obtain a copy of the order.2. Interpretation of 'special or local law' and its period of limitation:The court discussed whether the period prescribed by the special law is different from that in the First Schedule of the Limitation Act. It was argued that even if the Limitation Act does not prescribe a period for a specific appeal, the special law's prescription of a period makes it 'different.' The court agreed, referencing the Bombay High Court's decision in Canara Bank Ltd. v. The Warden Insurance Co. Ltd., which held that the test of 'a prescription of a period of limitation different from the period prescribed by the First Schedule' is satisfied even when the First Schedule does not provide a period for such an appeal.3. Applicability of Article 156 of the First Schedule to the Limitation Act:The court examined whether appeals under the Representation of the People Act could be considered 'under the Code of Civil Procedure' for the purposes of Article 156. It was argued that the appeal, though conferred by the Representation of the People Act, is governed by the procedure of the Code of Civil Procedure. The court referred to decisions from the Calcutta and Madras High Courts, which held that an appeal governed by the procedure of the Code of Civil Procedure falls under Article 156.4. Exclusion of time under Section 12 of the Limitation Act for obtaining a copy of the order:The court held that Section 12(2) of the Limitation Act applies to appeals under Section 116A of the Representation of the People Act. This allows the exclusion of the time taken to obtain a copy of the order when computing the period of limitation. The court emphasized that the appeal procedure under the Representation of the People Act is governed by the Code of Civil Procedure, thereby attracting the provisions of Section 12.5. Relationship between the first and second limbs of Section 29(2) of the Limitation Act:The court discussed whether the conditions in the first limb of Section 29(2) need to be satisfied for the second limb to apply. The majority opinion held that the two parts of Section 29(2) are independent and can apply to different situations. The second part, which begins with 'for the purpose of determining any period of limitation prescribed for any suit, appeal or application by any special or local law,' is an independent provision and applies to all special or local laws, even if the first part's conditions are not met.Conclusion:The court concluded that the appeal under Section 116A of the Representation of the People Act is governed by the provisions of the Limitation Act, including Section 12, which allows for the exclusion of time taken to obtain a copy of the order. The appeal was dismissed with costs, affirming the High Court's decision.

        Topics

        ActsIncome Tax
        No Records Found