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.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
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
  • 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
Situ: ?
State Name or City name of the Court
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
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 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
By Case ID:

When case Id is present, search is done only for this

Sort By:
RelevanceDefaultDate
    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

        <h1>Supreme Court Overturns High Court Order, Restores Custodian's Decision.</h1> <h3>The Custodian Of Evacuee Property, Bangalore Versus Khan Saheb Abdul Shukoor, Etc.</h3> The Supreme Court allowed the appeals, set aside the High Court's order, and restored the Custodian's order dated December 2, 1952. The respondents ... - Issues Involved:1. Jurisdiction of the Custodian-General to set aside the order of August 22, 1950, under Section 27 of the Act.2. Competency of appeals to the High Court against the order of December 2, 1952.3. Validity of the High Court's issuance of a writ of certiorari against the order of December 2, 1952.Detailed Analysis:1. Jurisdiction of the Custodian-General to Set Aside the Order of August 22, 1950, Under Section 27 of the Act:The primary issue was whether the Custodian-General had the jurisdiction to set aside the order dated August 22, 1950, under Section 27 of the Act. The Court noted that the first Mysore Act, which did not include provisions for the Custodian-General, was repealed by the second Mysore Act. The second Mysore Act introduced the Custodian-General and granted him revisionary powers under Section 25. The Act of 1950, which came into force on April 17, 1950, further expanded these powers, allowing the Custodian-General to call for records of any proceeding in which any District Judge or Custodian had passed an order and to pass such orders as deemed fit. This provision was broader than the second Mysore Act.The Court highlighted that the Administration of Evacuee Property (Amendment) Act, No. LXVI of 1950, retrospectively amended Section 58 of the Act to explicitly repeal any corresponding state laws, including the second Mysore Act, from April 17, 1950. Therefore, when the Custodian-General issued notices in October 1950 and passed the order in February 1952, only the Act was in force. The Court concluded that the Custodian-General had jurisdiction under Section 27 to revise the order dated August 22, 1950, and that subsequent proceedings were within jurisdiction.2. Competency of Appeals to the High Court Against the Order of December 2, 1952:The second issue was whether an appeal lay to the High Court against the order of December 2, 1952. The proceedings commenced under the first Mysore Act, which provided for appeals to the High Court under Section 30. However, the first Mysore Act was repealed by the second Mysore Act, which was subsequently repealed by the Act. The Court examined whether the right of appeal under the first Mysore Act continued despite its repeal.The Court determined that the proceedings under Section 8 of the first Mysore Act were substantively similar to those under Section 5 of the second Mysore Act and Section 7 of the Act. Therefore, proceedings commenced under the first Mysore Act should be deemed to continue under the subsequent Acts. The Court concluded that by necessary intendment, the legislature intended that appeals should be governed by the provisions of the subsequent Acts, thus superseding the appeal provisions of the first Mysore Act. Consequently, the High Court erred in holding that appeals lay to it from the order of December 2, 1952.3. Validity of the High Court's Issuance of a Writ of Certiorari Against the Order of December 2, 1952:The final issue was whether the High Court was justified in issuing a writ of certiorari against the order of December 2, 1952. The Court reiterated the principles for issuing certiorari, emphasizing that it corrects errors of jurisdiction, illegal exercise of jurisdiction, and manifest errors apparent on the face of the proceedings. The High Court had primarily interfered on the grounds that the Custodian-General lacked jurisdiction under Section 27, which the Supreme Court found to be incorrect.The Supreme Court held that the Custodian-General had jurisdiction to set aside the earlier order and that the subsequent proceedings were valid. Therefore, there was no basis for the High Court to issue a writ of certiorari. The Court emphasized that the High Court should not have reviewed findings of fact or interfered without a patent error of law.Conclusion:The Supreme Court allowed the appeals, set aside the High Court's order, and restored the Custodian's order dated December 2, 1952. The respondents retained the right to approach the Custodian-General, and no order as to costs was made.

        Topics

        ActsIncome Tax
        No Records Found