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: ?
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

        Showing Results for : Reset Filters
        Case ID :

        2017 (2) TMI 1257 - HC - Customs

        📋
        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

        Court orders department to register stay petition under Civil Procedure Code, dismisses Stamp Reporter's objection. Diplomatic Officer's jurisdiction not in question. The court directed the department to accept and register the stay petition, emphasizing the applicability of the provisions of the Civil Procedure Code to ...
                        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.

                              Court orders department to register stay petition under Civil Procedure Code, dismisses Stamp Reporter's objection. Diplomatic Officer's jurisdiction not in question.

                              The court directed the department to accept and register the stay petition, emphasizing the applicability of the provisions of the Civil Procedure Code to writ proceedings regarding the affirmation of affidavits. The court found the objection raised by the Stamp Reporter unfounded and instructed the department to proceed with the registration of the petition. The court clarified that the jurisdiction of the Diplomatic Officer endorsing the affidavit was not under consideration in this case, acknowledging the assistance provided by the Amicus Curiae.




                              Issues Involved:

                              1. Objection to registering the stay petition due to affirmation of affidavit before an Attache (Passport), High Commission of India, Singapore.
                              2. Applicability of provisions of the Diplomatic and Consular Officers (Oaths and Fees) Act, 1948.
                              3. Relevance of prior judgments and rules regarding affirmation of affidavits in writ petitions.

                              Issue-wise Detailed Analysis:

                              1. Objection to Registering the Stay Petition:

                              The primary issue was the objection raised by the Stamp Reporter regarding the registration of a stay petition because the supporting affidavit was affirmed before the Attache (Passport), High Commission of India, Singapore. The department declined to accept the petition for registration due to this affirmation, which was not in accordance with the usual practice within the jurisdiction of the High Court.

                              2. Applicability of the Diplomatic and Consular Officers (Oaths and Fees) Act, 1948:

                              The appellant relied on the Diplomatic and Consular Officers (Oaths and Fees) Act, 1948, particularly Section 3, which allows diplomatic or consular officers to administer oaths and take affidavits abroad, making them as effectual as if done by lawful authority within a state. The court recognized the applicability of this statute, as affirmed in the case of In Re: K.K. Ray (Private) Ltd. (AIR 1967 Cal 636), which established that affidavits affirmed before diplomatic or consular officers abroad are valid and admissible.

                              3. Relevance of Prior Judgments and Rules:

                              The court examined several prior judgments and rules to address the objection:

                              - In Sudebi Sundari Mondal v. State of West Bengal & Ors. (AIR 1983 Cal. 1), it was held that affirmation of an affidavit before a Notary Public was impermissible in writ petitions. However, this judgment was based on the rules prevailing at that time, which did not specifically provide for the applicability of the Civil Procedure Code (CPC) to writ proceedings.

                              - The court noted that the Writ Rules were subsequently altered, and new rules effective from 23rd May 1986, and further changes in 1999, allowed the applicability of the CPC to writ proceedings. Rule 53 of the Writ Rules now provides that the provisions of the CPC shall be followed in all proceedings under Article 226, as far as applicable.

                              - The Full Bench decision of Punjab and Haryana High Court in Teja Singh v. Union Territory of Chandigarh (AIR 1982 Punjab and Haryana 169) supported the applicability of the CPC to writ proceedings, provided the writ rules did not contain contrary provisions.

                              - The court also referred to the case of Ajit Sanyal v. Basiruddin Mondal [1982(1) CLJ 483], which held that even though the procedure regarding suits is not applicable to writ proceedings, the court could adopt such procedures if necessary.

                              Based on these considerations, the court concluded that the objection raised by the Stamp Reporter was unfounded. The provisions of the CPC pertaining to the administration of oaths for affirming affidavits are applicable in writ proceedings, and there is no exclusionary provision in the current Writ Rules against affirmation before a notary public or a diplomatic officer.

                              Conclusion:

                              The court directed the department to accept and register the stay petition if it was otherwise in order. The court clarified that the question of the power or jurisdiction of the Diplomatic Officer who endorsed the affidavit was not an issue before them. The court also expressed appreciation for the assistance rendered by the Amicus Curiae.

                              Order:

                              The department was instructed to accept and register the stay petition, and the file was sent down to the department with the court's order. The court noted that if the respondents wished to challenge this finding, they would be heard after the petition is listed.
                              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