Just a moment...

Top
Help
Upgrade to AI Tools

We've upgraded AI Tools 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 Tools

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 :

        2010 (3) TMI 1217 - HC - 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

        High Court upholds Lokayukta's inquiry authority under DLAU Act, affirms interim recommendations and procedural orders The High Court dismissed the writ petition challenging the Lokayukta's authority to proceed with the inquiry, affirming the legitimacy of parallel ...
                        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.

                              High Court upholds Lokayukta's inquiry authority under DLAU Act, affirms interim recommendations and procedural orders

                              The High Court dismissed the writ petition challenging the Lokayukta's authority to proceed with the inquiry, affirming the legitimacy of parallel inquiries by the Lokayukta and police under the DLAU Act. The court upheld the Lokayukta's interim recommendations and procedural orders, rejecting claims of violation of the petitioner's fundamental rights. Additionally, the court interpreted the term "affirmation" flexibly, allowing the Lokayukta to devise a procedure for affirmation during the inquiry. The decision emphasized the Act's purpose of ensuring accountability of public functionaries.




                              Issues Involved:
                              1. Quashing of proceedings before the Lokayukta, Delhi.
                              2. Legitimacy of the Lokayukta's inquiry in parallel with criminal proceedings.
                              3. Validity of the Lokayukta's interim recommendations and procedural orders.
                              4. Alleged violation of the petitioner's fundamental rights.
                              5. Interpretation of the term "affirmation" under Section 2(b)(i) of the DLAU Act.

                              Detailed Analysis:

                              1. Quashing of Proceedings Before the Lokayukta, Delhi:
                              The petitioner, an MLA, sought to quash the proceedings before the Lokayukta in Complaint No. C-236/Lok/2009, which included two orders dated 17th February 2010. The complaint was filed by a Superintending Engineer of the Delhi Jal Board, alleging that the petitioner barged into his office, shouted, and assaulted him. The petitioner denied the allegations and filed a reply and an application to dismiss the proceedings. The Lokayukta dismissed the application and set the procedure for inquiry, leading to the petitioner challenging these decisions in the High Court.

                              2. Legitimacy of the Lokayukta's Inquiry in Parallel with Criminal Proceedings:
                              The petitioner argued that the DLAU Act did not contemplate parallel inquiries by the Lokayukta and police, citing Capt. M. Paul Anthony v. Bharat Gold Mines Ltd. The court noted that the DLAU Act allows inquiries into allegations even if they form the subject of criminal proceedings. The Act's provisions indicate that the Lokayukta's inquiry can proceed notwithstanding criminal investigations. The court found no merit in the argument that the Lokayukta should await the outcome of the criminal case, emphasizing that the Lokayukta's findings would not bind the criminal court.

                              3. Validity of the Lokayukta's Interim Recommendations and Procedural Orders:
                              The petitioner contended that the Lokayukta, having made an interim recommendation to the LG, should await the LG's response before proceeding. The court held that the Lokayukta could make multiple recommendations and proceed with the inquiry concurrently. The Lokayukta's actions were within his powers, and the complaint against the MLA for assaulting a public servant fell within the scope of Section 2(b)(i) of the DLAU Act. The court also upheld the Lokayukta's discretion to set the inquiry procedure, finding it consistent with the Act and natural justice principles.

                              4. Alleged Violation of the Petitioner's Fundamental Rights:
                              The petitioner argued that the inquiry procedure would force him to disclose his defense, violating his Article 21 rights. The court rejected this, noting that civil and disciplinary proceedings are distinct from criminal proceedings. The Lokayukta's findings would not bind the criminal court, and the inquiry was essential to maintain administrative integrity. The court found no prejudice to the petitioner from the Lokayukta's procedure.

                              5. Interpretation of the Term "Affirmation" Under Section 2(b)(i) of the DLAU Act:
                              The petitioner argued that the complaint lacked "affirmation" as required by Section 2(b)(i). The court interpreted "affirmation" flexibly, consistent with the Act's purpose. The Lokayukta could devise a procedure where the complainant affirmed the allegations during the inquiry. The court emphasized a purposive interpretation to advance the Act's remedial objectives.

                              Conclusion:
                              The High Court dismissed the writ petition, affirming the Lokayukta's authority to proceed with the inquiry and rejecting the petitioner's challenges on all grounds. The court upheld the Lokayukta's procedural orders and interpretation of the DLAU Act, emphasizing the Act's purpose to ensure accountability of public functionaries.
                              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