Just a moment...

Top
Help
AI OCR

Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page

Try Now
×

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 :

        1981 (2) TMI 250 - 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

        Court clarifies no permits needed for subsequent levy-free rice sales. Separate court fee per petitioner. The Court clarified that permits were not required for the second and subsequent sales of levy-free rice despite the respondents' insistence. It held that ...
                      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.

                          Court clarifies no permits needed for subsequent levy-free rice sales. Separate court fee per petitioner.

                          The Court clarified that permits were not required for the second and subsequent sales of levy-free rice despite the respondents' insistence. It held that each petitioner must pay a separate court fee of Rs. 100, as distinct causes of action existed. The A.P. Court-fees and Suits Valuation Act, 1956, and the Code of Civil Procedure were deemed applicable. The Court allowed the petitioners to amend their petitions and file separate writ petitions individually.




                          Issues Involved:
                          1. Requirement of permits for second and subsequent sales of levy-free rice under the Andhra Pradesh Rice Procurement (Levy) and Restriction on Sale Order, 1967.
                          2. Payment of court-fee when multiple petitioners join in filing a single writ petition.
                          3. Applicability of the A.P. Court-fees and Suits Valuation Act, 1956.
                          4. Applicability of the Code of Civil Procedure to writ petitions under Article 226 of the Constitution.

                          Detailed Analysis:

                          1. Requirement of Permits for Second and Subsequent Sales of Levy-Free Rice
                          The petitioners, registered dealers in rice and broken rice, sought a writ to prohibit the respondents from interfering with the free movement of rice and broken rice in their second and subsequent sales, both within the State and for export to other States. They argued that the respondents' insistence on the production of permits was illegal, without jurisdiction, arbitrary, and violative of their rights under Article 19(1)(g) and Article 301 of the Constitution of India.

                          The Court referred to a prior judgment which clarified that:
                          - The first sale of levy-free rice must be under a permit issued under Clause 4(1) of the 1967 Order.
                          - A permit under Sub-clause (2) of Clause 4 is required for transporting rice from the premises of a rice mill.
                          - No permit is required for the second or subsequent sales of levy-free rice.

                          Despite this clarification, the petitioners claimed that the respondents continued to obstruct the movement of rice and broken rice, demanding permits at various check posts and railway stations, threatening to seize the rice and launch prosecutions.

                          2. Payment of Court-Fee When Multiple Petitioners Join in Filing a Single Writ Petition
                          The core issue was whether multiple petitioners could join in filing a single writ petition and pay a single court-fee or if each petitioner had to pay a separate court-fee. The Court examined the provisions of the A.P. Court-fees and Suits Valuation Act, 1956, specifically Section 6, which prescribes the court-fee payable when a petition is based on distinct and different causes of action.

                          3. Applicability of the A.P. Court-fees and Suits Valuation Act, 1956
                          The Court noted that under Item 11(s) of Schedule II of the Act, a court-fee of Rs. 100 is payable on a petition to the High Court under Article 226 of the Constitution. However, Section 6(3)(a) of the Act states that if a suit is based on distinct and different causes of action, the plaint shall be chargeable with the aggregate amount of fees that would be chargeable if separate suits were instituted.

                          4. Applicability of the Code of Civil Procedure to Writ Petitions under Article 226
                          The Court considered Rule 24 of the rules framed under Article 225 of the Constitution, which states that the provisions of the Code of Civil Procedure, 1908, apply to writ petitions as far as they are not inconsistent with the rules. Order I, Rule 1, CPC, allows multiple persons to join in one suit if the right to relief arises out of the same act or transaction or series of acts or transactions and if common questions of law or fact would arise.

                          The Court concluded that the acts of the respondents were distinct and different in relation to each petitioner, giving rise to separate causes of action. Therefore, each petitioner would have to pay a separate court-fee of Rs. 100. The Court held that a single writ petition by several petitioners was not maintainable and allowed the petitioners to amend the writ petition by striking off the names of all petitioners except the first petitioner. The remaining petitioners were permitted to file separate writ petitions.

                          Conclusion
                          The Court held that:
                          - The requirement of permits for second and subsequent sales of levy-free rice was clarified in a prior judgment, but the respondents continued to insist on permits.
                          - Multiple petitioners could not join in a single writ petition without each paying a separate court-fee of Rs. 100.
                          - The provisions of the A.P. Court-fees and Suits Valuation Act, 1956, and the Code of Civil Procedure applied to determine the court-fee and the maintainability of joint writ petitions.
                          - The petitioners were allowed to amend their petitions and file separate writ petitions for each individual petitioner.
                          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