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.
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

        whatsappJoin Channel
        Showing Results for : Reset Filters
        Case ID :

        1957 (4) TMI 79 - 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 dismisses contempt proceedings against Accountant General due to improper service of writ, emphasizing need for proper service before initiating contempt actions. The court dismissed the contempt proceedings against the Accountant General as the writ was not served on the respondent at the time of the alleged ...
                        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 dismisses contempt proceedings against Accountant General due to improper service of writ, emphasizing need for proper service before initiating contempt actions.

                              The court dismissed the contempt proceedings against the Accountant General as the writ was not served on the respondent at the time of the alleged non-compliance, rendering the proceedings incompetent. The court emphasized the necessity of serving the order before initiating contempt proceedings and held that the respondent's actions did not amount to wilful disobedience. Consequently, the contempt proceeding was dismissed, and the rule discharged.




                              Issues Involved:
                              1. Whether the refusal of the Accountant General to comply with the High Court's order constitutes contempt of court.
                              2. Whether the service of the court's order is necessary for initiating contempt proceedings.
                              3. Whether the demands made by the petitioner exceeded the relief granted by the court.
                              4. Whether the notice served upon the respondent complied with the procedural requirements.
                              5. Whether the respondent's actions were in good faith and without intent to disobey the court's order.

                              Issue-wise Detailed Analysis:

                              1. Refusal to Comply with Court's Order and Contempt of Court:
                              The petitioner, Mr. N. Baksi, alleged that the refusal of the Accountant General to comply with the High Court's order dated March 11, 1957, amounted to contempt of court. The court had directed the Accountant General to pay the passage money to the petitioner's wife and children as per the Superior Civil Services Rules, 1924. The Accountant General's reply indicated an intention to appeal to the Supreme Court rather than immediate compliance. The court examined whether this refusal constituted wilful disobedience of its order.

                              2. Necessity of Service of Court's Order for Contempt Proceedings:
                              The court emphasized that for contempt proceedings to be valid, the order must be duly served on the respondent. The practice followed was to first send a copy of the judgment and then issue a regular writ for service. In this case, the judgment was forwarded on March 14, 1957, and received by the Accountant General on March 19, 1957. The writ was issued on March 21, 1957, and served on April 1, 1957. Since the reply from the Accountant General was sent before receiving the writ, the court held that contempt proceedings could not be initiated without service of the order.

                              3. Demands Exceeding Relief Granted by the Court:
                              The respondent argued that the demands made by Mr. Baksi in his letter dated March 11, 1957, were broader than the relief granted by the court. The court acknowledged that even if the demands exceeded the relief, it did not prevent the Accountant General from complying with the specific part of the request as ordered by the court.

                              4. Compliance with Procedural Requirements for Notice:
                              The respondent contended that the notice served did not fully specify the matters related to the alleged contempt. The court found this argument to be without merit, stating that the notice, along with the copy of the petition, provided sufficient details to inform the respondent of the charges. The court emphasized that substantial compliance with procedural rules was sufficient, rather than strict adherence to technicalities.

                              5. Good Faith and Intent of the Respondent:
                              The Solicitor General defended the Accountant General, arguing that the reply to Mr. Baksi's letter was made in good faith, with the belief that the respondent was entitled to a reasonable opportunity to decide on appealing the order. The court considered whether the respondent's actions indicated wilful disobedience. Given that the writ had not been served when the reply was sent, the court found that the respondent's actions did not constitute wilful disobedience.

                              Conclusion:
                              The court concluded that the contempt proceedings were not competent due to the absence of service of the writ on the respondent at the time of the alleged non-compliance. The court also noted that the case did not fall within any exceptions to the general rule requiring service of the order. Therefore, the proceeding in contempt was dismissed, and the rule was discharged.
                              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