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 :

        1963 (8) TMI 61 - 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

        Affidavit form requirement flexible: Substantial compliance accepted, respondent to rectify defects The court held that the requirement of the affidavit in the prescribed form was directory, allowing for substantial compliance. However, it directed ...
                        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.

                            Affidavit form requirement flexible: Substantial compliance accepted, respondent to rectify defects

                            The court held that the requirement of the affidavit in the prescribed form was directory, allowing for substantial compliance. However, it directed respondent No. 1 to file another proper affidavit within a specified time to rectify identified defects. The application was allowed without costs, with the Chief Justice concurring with the judgment.




                            Issues Involved:
                            1. Proper verification of the election petition and annexures.
                            2. Compliance with the prescribed form of affidavit under Section 83(1) of the Representation of the People Act, 1951.

                            Detailed Analysis:

                            1. Proper Verification of the Election Petition and Annexures:
                            The first issue was whether the election petition and its annexures were properly verified. The defect in the verification was allowed to be rectified by a petition for amendment, and no further grievance was made in this regard. Thus, the Tribunal permitted the amendment, and this issue was resolved without further contention.

                            2. Compliance with the Prescribed Form of Affidavit:
                            The second issue concerned whether the affidavit filed with the election petition complied with the prescribed form under the proviso to Section 83(1) of the Representation of the People Act, 1951. The Tribunal held that the affidavit substantially complied with the requirements, which was challenged by the petitioner.

                            The petitioner argued that the affidavit was mandatory and must be strictly in the prescribed form. The affidavit in question was not in the prescribed form, and the petitioner contended that the allegations of corrupt practices should be struck out under Order VI, Rule 16 of the Code of Civil Procedure, 1908, due to this non-compliance.

                            Legal Interpretation and Principles:
                            The judgment delved into the principles of statutory interpretation, citing Maxwell on Interpretation of Statutes and Halsbury's Laws of England. It was emphasized that the intention of the legislature must be ascertained by looking at the whole scope of the statute. The general rule is that an absolute enactment must be fulfilled exactly, but a directory enactment can be fulfilled substantially.

                            Mandatory vs. Directory Provisions:
                            The court examined whether the requirement under the proviso to Section 83(1) for filing an affidavit in the prescribed form was mandatory or directory. It was concluded that the essence of the proviso was to ensure that an affidavit accompanies the election petition when allegations of corrupt practices are made. However, the form of the affidavit was not of the essence and was considered directory.

                            Case Law and Precedents:
                            The court referred to several precedents, including the Supreme Court decisions in Jagan Nath v. Jaswant Singh, Bhikaji Keshao Joshi v. Brijlal Nandlal Biyani, and K. Kamaraja Nadar v. Kunju Thevar. These cases supported the view that procedural requirements should not invalidate an election petition if the core intent of the statute is met.

                            Defects in the Affidavit:
                            Two defects were identified in the affidavit filed by respondent No. 1:
                            (i) The affidavit did not specify which portions of paragraphs 12 and 13 were true to the deponent's knowledge and which were based on information received from agents and voters.
                            (ii) There was no affidavit in support of the allegations of corrupt practices in paragraph 10 of the election petition.

                            Rectification of Defective Affidavit:
                            The court held that a defective affidavit could not be amended under Order VI, Rule 17 of the Code of Civil Procedure, as it was not part of the pleading but a statement on oath. However, the defect could be rectified by filing another affidavit either in the prescribed form or after removing the defects.

                            Conclusion and Direction:
                            The court upheld the Tribunal's decision that the requirement of the affidavit in the prescribed form was directory. However, it modified the Tribunal's order, directing it to require respondent No. 1 to file another proper affidavit within a specified time. The application was allowed to the extent indicated, without any order as to costs.

                            Separate Judgment:
                            V. Ramaswami, C.J., concurred with the judgment delivered by N.L. Untwalia, J., agreeing with the analysis and conclusions reached.
                            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