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 :

        1967 (2) TMI 100 - 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

        Service discipline for statutory acts: IAS officer's conduct as Commissioner remained subject to scrutiny for abuse of power and misconduct. Service disciplinary proceedings may be initiated against an IAS officer for acts done while functioning as Commissioner under the Madras Hindu Religious ...
                        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.

                            Service discipline for statutory acts: IAS officer's conduct as Commissioner remained subject to scrutiny for abuse of power and misconduct.

                            Service disciplinary proceedings may be initiated against an IAS officer for acts done while functioning as Commissioner under the Madras Hindu Religious and Charitable Endowments Act, 1951 where the conduct bears a reasonable connection with service and reflects on integrity, good faith, or devotion to duty. The Commissioner's statutory position as a corporation sole did not create immunity from discipline. Even if sanctioning leases under section 29 involved a quasi-judicial function, disciplinary scrutiny was not barred where the allegation concerned abuse of power, gross recklessness, or disregard of mandatory conditions, and the availability of appeal or revision under the Act did not exclude such action. Suspension and initiation of proceedings under the All India Services (Discipline and Appeal) Rules, 1955 were treated as validly instituted.




                            Issues: (i) Whether disciplinary proceedings could be initiated against a member of the Indian Administrative Service for acts done while functioning as Commissioner under the Madras Hindu Religious and Charitable Endowments Act, 1951. (ii) Whether the sanction of leases under section 29 of the Madras Hindu Religious and Charitable Endowments Act, 1951 was outside disciplinary scrutiny because the Commissioner acted in a quasi-judicial capacity. (iii) Whether the disciplinary proceedings and suspension were validly instituted under the All India Services (Discipline and Appeal) Rules, 1955.

                            Issue (i): Whether disciplinary proceedings could be initiated against a member of the Indian Administrative Service for acts done while functioning as Commissioner under the Madras Hindu Religious and Charitable Endowments Act, 1951.

                            Analysis: Rule 4(1)(b) of the All India Services (Discipline and Appeal) Rules, 1955 contains no restriction that disciplinary action can be taken only for acts done in the course of a strict master-servant relationship. The controlling test is whether the act or omission bears a reasonable connection with service and reflects on the officer's integrity, good faith, or devotion to duty. The fact that the Commissioner is described as a corporation sole under section 80 of the Act does not create a separate juristic personality immune from disciplinary control. The statutory scheme was held to concern the office and the administration of the endowment fund, not exemption from service discipline.

                            Conclusion: Disciplinary proceedings were competent against the appellant for acts committed while functioning as Commissioner, and this contention failed.

                            Issue (ii): Whether the sanction of leases under section 29 of the Madras Hindu Religious and Charitable Endowments Act, 1951 was outside disciplinary scrutiny because the Commissioner acted in a quasi-judicial capacity.

                            Analysis: Even assuming that sanctioning leases under section 29 involved a quasi-judicial function, the challenge in the disciplinary proceedings was to the manner in which the power was exercised, not to the correctness of the individual orders as such. Illegal or irregular orders could be examined in appeal under section 29(4) or revision under section 99(1) of the Act, but that did not bar disciplinary action where the allegations disclosed abuse of power, gross recklessness, failure to act in good faith, or disregard of mandatory conditions. The Court also held that public auction requirements applied to such leases and that the Commissioner had no authority to initiate specific lease proposals himself.

                            Conclusion: The proceedings were not barred merely because the impugned acts related to the exercise of statutory power under section 29, and the charge based on sanctioning leases was maintainable.

                            Issue (iii): Whether the disciplinary proceedings and suspension were validly instituted under the All India Services (Discipline and Appeal) Rules, 1955.

                            Analysis: The Government order placing the appellant under suspension made it clear that disciplinary proceedings had already been initiated. No separate formal order was required to institute proceedings under rule 4(1). The expression used in rule 7 regarding the nature of the charges was construed broadly to include the accusations or imputations already in existence, and suspension could therefore precede the formal framing of charges under rule 5(2). The plea of procedural invalidity was rejected.

                            Conclusion: The disciplinary proceedings and suspension were validly initiated under the Rules.

                            Final Conclusion: The appellant failed to establish lack of jurisdiction or procedural invalidity, and the writ petition was rightly dismissed.

                            Ratio Decidendi: Service disciplinary proceedings may be taken for conduct done in another statutory capacity if the conduct reasonably reflects on the officer's integrity or devotion to duty, and the existence of statutory appellate or revisional remedies against the underlying orders does not bar disciplinary action for abuse of power or gross misconduct.


                            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