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: New?
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

Select multiple courts at once.

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: New?
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

        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>Extension of State Bar Council term invalid for failing Rule 6 and ss. 8, 8A; elections declared void</h1> SC held the purported extension of the State Bar Council's term was invalid for failure to comply with Rule 6 and mandatory provisions of ss. 8 and 8A of ... Confirmation relating back of corporate action - transaction of business by circulation under Rule 6 of the Bar Council of India Rules - extension of term under the proviso to Section 8/Section 8A of the Advocates Act, 1961 - mandatory manner of doing a statutory act - jurisdiction to hold elections vested in the Special Committee under Section 8ATransaction of business by circulation under Rule 6 of the Bar Council of India Rules - confirmation relating back of corporate action - mandatory manner of doing a statutory act - Validity of the Bar Council of India's resolution dated 8.2.1997 as a confirmation relating back to the circulation dated 13.1.1997 so as to extend the term of the Kerala Bar Council from 27.1.1997. - HELD THAT: - Rule 6 permits urgent action by circulation only if the Chairman permits circulation, a majority of members agree to the proposed action, the action so taken is forthwith intimated to all members and the papers are placed before the next meeting for confirmation. In the present case the resolution was circulated on 13/14.1.1997 but by 27.1.1997 (when the Kerala Council's term expired) a majority of the eighteen members had not indicated approval; only four members had responded by that date. No action based on a majority opinion was taken or intimated before expiry and the process under Rule 6 was therefore abandoned. A subsequent regular meeting on 8.2.1997 adopted a fresh resolution extending the term, but that resolution could not be treated as a confirmation which related back to 13.1.1997 because there had been no antecedent 'action' under Rule 6 to be cured or confirmed. The Court applied the principle that when the manner of doing a statutory act is prescribed, it must be followed, and distinguished authorities relied on by respondents where an antecedent valid 'action' had been taken and later confirmed.The Bar Council of India's resolution of 8.2.1997 does not relate back to 13.1.1997 under Rule 6 and does not validly extend the term of the Kerala Bar Council from 27.1.1997.Extension of term under the proviso to Section 8/Section 8A of the Advocates Act, 1961 - jurisdiction to hold elections vested in the Special Committee under Section 8A - mandatory manner of doing a statutory act - Whether elections conducted by the Kerala Bar Council after 27.1.1997 were valid and who had jurisdiction to hold elections following expiry of the Council's term. - HELD THAT: - Sections 8 and 8A read together require that elections to a State Bar Council be held before expiry of the five-year term or, if not so held, the Bar Council of India may extend the term by up to six months; failing that, the Bar Council of India must constitute a Special Committee to discharge the State Bar Council's functions and hold elections. Because the Kerala Bar Council's term expired on 27.1.1997 and no valid extension operated from that date, the State Bar Council ceased to have jurisdiction to conduct elections thereafter. The statutory scheme is imperative: when the State Bar Council does not hold elections in the prescribed manner before expiry, the jurisdiction to hold fresh elections vests in the Special Committee constituted under Section 8A. Consequently the elections held by the Kerala Bar Council after expiry were invalid.The elections conducted by the Kerala Bar Council after 27.1.1997 are null and void; jurisdiction to hold elections vested in the Special Committee under Section 8A.Final Conclusion: The High Court judgment treating the Kerala Bar Council's term as extended before expiry is set aside. The Bar Council of India is directed to constitute the Special Committee contemplated by Section 8A within two weeks and that Special Committee shall hold elections within four months; until then the Special Committee shall discharge the functions of the State Bar Council. Issues Involved:1. Jurisdiction of the Kerala Bar Council to conduct elections after the expiry of its term.2. Validity of the extension of the term of the Kerala Bar Council by the Bar Council of India (BCI).3. Compliance with procedural requirements u/s 8 and 8A of the Advocates Act, 1961.4. Application of Rule 6 of the Bar Council of India Rules.Summary:1. Jurisdiction of the Kerala Bar Council to Conduct Elections:The Kerala Bar Council's term expired on 27th January 1997. It conducted elections during an extended period granted by the BCI. The validity of these elections was challenged on the grounds that the Kerala Bar Council had ceased to have jurisdiction to conduct elections after the expiry of its term.2. Validity of Extension by BCI:The BCI circulated a resolution for extending the term of the Kerala Bar Council by six months on 13th January 1997. The resolution was confirmed in a meeting on 8th February 1997. The appellants contended that the extension should have been granted before 27th January 1997, and the BCI's resolution on 8th February 1997 could not retrospectively extend the term from 27th January 1997.3. Compliance with Procedural Requirements u/s 8 and 8A:Sections 8 and 8A of the Advocates Act, 1961, provide that the term of office of an elected member of a State Bar Council is five years, extendable by six months if elections are not held before the expiry of the term. If the term expires without elections, the BCI must constitute a Special Committee to conduct elections. The Kerala Bar Council failed to hold elections within its original term, and the BCI's extension was not granted before the term expired.4. Application of Rule 6 of the Bar Council of India Rules:Rule 6 allows urgent action by circulation of papers to members, requiring majority approval and subsequent confirmation. The BCI circulated the resolution on 13th January 1997 but received only four approvals by 27th January 1997, insufficient for majority action. The resolution adopted on 8th February 1997 was not a confirmation of any action taken under Rule 6, as no action was taken based on majority opinion before the expiry of the term.Judgment:The Supreme Court held that the Kerala Bar Council's term could not be retrospectively extended by the BCI's resolution on 8th February 1997. The Kerala Bar Council had no jurisdiction to conduct elections after 27th January 1997. The elections conducted were declared null and void. The BCI was directed to appoint a Special Committee u/s 8A within two weeks to hold fresh elections within four months. The appeal was allowed, and the High Court's judgment was set aside. No order as to costs.

        Topics

        ActsIncome Tax
        No Records Found