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.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
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 rights limited by amendments to Civil Procedure Code; clarification on accrual date for appeal rights</h1> <h3>Pratap Narain Agarwal Versus Ram Narain Agarwal and Ors.</h3> The court held that the right to appeal against orders under Section 47 of the Civil Procedure Code was affected by the amendments introduced by the ... - Issues Involved:1. Maintainability of the appeal under the amended Section 2(2) of the Civil Procedure Code (CPC) and Section 97(2)(a) of the Amending Act 1976.2. Applicability of Section 97(2) of the Amending Act to appeals pending or rights accrued before the Act's enforcement.3. Determination of when the right to file an appeal against orders under Section 47 of the CPC accrues.Detailed Analysis:Issue 1: Maintainability of the AppealThe core issue was whether the right to appeal against an order under Section 47 of the CPC remained unaffected by the amendments introduced by the Amending Act 1976. The court noted that the original definition of 'decree' in Section 2(2) of the CPC included orders under Section 47, thereby allowing appeals against such orders. However, the Amending Act 1976 removed 'Section 47' from the definition of 'decree,' effectively rendering orders under Section 47 non-appealable. The court emphasized that the legislative intent was to minimize delays in execution proceedings by eliminating frivolous objections, which often prolonged litigation. Therefore, the court concluded that the amendment aimed to retrospectively affect vested rights, making orders under Section 47 non-appealable.Issue 2: Applicability of Section 97(2) of the Amending ActThe court examined whether Section 97(2) preserved the right of appeal for orders under Section 47 in cases where the right to appeal had accrued before the Amending Act's enforcement. It was determined that Section 97(2)(a) preserved the right to appeal only for appeals that were pending at the time the Amending Act came into force or where the orders on objections under Section 47 had already been passed. The court clarified that the language of Section 97(2)(a) did not extend to pending execution applications where no appeal had yet been filed. The court interpreted that the legislative intent was to save appeals where decrees had already been passed, not to preserve the right to appeal for all pending execution applications.Issue 3: Accrual of the Right to File an AppealThe court addressed when the right to file an appeal against orders under Section 47 accrues. It reaffirmed that the right to appeal is a vested right that accrues on the date of filing the execution application, not the date of the original suit. The court cited precedents, including the Supreme Court's decision in Garikapati v. Subbiah Choudhry, which established that the right of appeal is substantive and not merely procedural. The court also referred to a Full Bench decision of the Allahabad High Court in Pratap Narain Agarwal v. Ragho Prasad, which held that the right of appeal in execution matters accrues on the date of the execution application.ConclusionThe court answered the referred questions as follows:1. The right to appeal against an order under Section 47 of the CPC is not preserved by Section 97(2)(a) of the Amending Act 1976.2. Section 97(2)(a) preserves the right of appeal only for appeals pending on the date of the Amending Act's enforcement and for orders on objections under Section 47 passed before the Act's enforcement.3. The right to file an appeal against orders under Section 47 accrues on the date of filing the execution application.The case was directed to be laid before the appropriate Bench with these answers.

        Topics

        ActsIncome Tax
        No Records Found