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 :

        1974 (3) TMI 110 - 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

        Prescribing school text books requires statutory authority and strict consultation, while the text-book power itself remained constitutionally valid. The State could validly prescribe primary and middle school text books under its executive power before the 1973 Act, and publishers had no vested right ...
                      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.

                          Prescribing school text books requires statutory authority and strict consultation, while the text-book power itself remained constitutionally valid.

                          The State could validly prescribe primary and middle school text books under its executive power before the 1973 Act, and publishers had no vested right to have their books accepted. The Board, however, lacked authority to prescribe language text books because the power to set courses of instruction did not by implication include power to select text books, so its notifications could not give those books statutory status. The higher secondary notification dated 24 May 1973 failed for want of mandatory prior consultation with the Board itself. Section 4 of the 1973 Act was upheld as a valid regulatory power aimed at uniformity and educational standards, and it did not infringe Articles 19(1)(g) or 14.




                          Issues: (i) Whether the State Government validly prescribed the primary and middle school text books before the enactment of the 1973 Act, and whether those books were in force immediately before the appointed day; (ii) whether the Board had authority to prescribe text books on languages and whether its notifications could sustain their statutory continuance; (iii) whether the notification dated 24 May 1973 prescribing higher secondary text books was invalid for want of prior consultation with the Board; and (iv) whether section 4 of the 1973 Act infringed Articles 19(1)(g) and 14 of the Constitution.

                          Issue (i): Whether the State Government validly prescribed the primary and middle school text books before the enactment of the 1973 Act, and whether those books were in force immediately before the appointed day.

                          Analysis: Though there was no express statutory provision before the 1973 Act authorising prescription of text books for primary and middle school classes, the State Government could act under its executive power under Article 162 in relation to education, a subject within its legislative competence. The prescription did not infringe any legal right of publishers, because no publisher has a vested right to have its books accepted as text books. The State Government could also insist upon prescribed books as a condition of recognition and grant-in-aid for private schools.

                          Conclusion: The primary and middle school text books prescribed by the State Government were validly prescribed and were in force immediately before the appointed day.

                          Issue (ii): Whether the Board had authority to prescribe text books on languages and whether its notifications could sustain their statutory continuance.

                          Analysis: The Board was a statutory creature and could exercise only the powers conferred by the Act. The power to prescribe courses of instruction did not by necessary implication include power to prescribe text books. The distinction between laying down a course and selecting a particular text book remained material, and the Board's notifications merely recommending or purporting to continue language text books could not override the absence of statutory power.

                          Conclusion: The Board had no power to prescribe language text books, and the relevant notifications could not make those books prescribed text books under the 1973 Act.

                          Issue (iii): Whether the notification dated 24 May 1973 prescribing higher secondary text books was invalid for want of prior consultation with the Board.

                          Analysis: The proviso to section 4(1) imposed a mandatory precondition of prior consultation with the Board before the State Government could prescribe higher secondary text books. The material showed consultation only with the Chairman, not with the Board itself, and the Chairman could not, in the absence of statutory delegation, be treated as the Board. Consultation with committees or the Chairman did not satisfy the statutory requirement.

                          Conclusion: The notification dated 24 May 1973 was invalid for breach of the mandatory requirement of prior consultation with the Board.

                          Issue (iv): Whether section 4 of the 1973 Act infringed Articles 19(1)(g) and 14 of the Constitution.

                          Analysis: The power to prescribe text books was held to be supported by legislative policy aimed at uniformity, standardisation and educational quality. The statute did not confer a naked or arbitrary discretion, because its object supplied a governing principle for the exercise of power. The availability of potential misuse did not by itself invalidate the provision, and publishers had no fundamental right to insist that their books be selected. The Court also emphasised that the power had to be exercised in a manner free from political or extraneous influence, but that possibility of abuse did not render the provision unconstitutional on its face.

                          Conclusion: Section 4 of the 1973 Act did not violate Articles 19(1)(g) or 14.

                          Final Conclusion: The petitioner obtained limited substantive relief: the language text books and the books covered by the Board's earlier notifications were held not to be prescribed under section 4, and the State Government's notification dated 24 May 1973 was quashed, while the broader constitutional challenge to section 4 failed.

                          Ratio Decidendi: Where a statute authorises prescription of school text books, the power must be exercised only by the authority designated by the statute and, if the statute requires prior consultation with another body, that condition must be fulfilled strictly; however, a prescribing power is not unconstitutional merely because it confers discretion, so long as the statutory object furnishes a governing standard and no vested right of publishers is infringed.


                          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