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>Appeal allowed, trial judgment set aside, writ of certiorari issued quashing proceedings. Parties to bear own costs.</h1> <h3>Smt. Indira Debi And Anr. Versus State Of West Bengal And Ors.</h3> The appeal was allowed, setting aside the trial court's judgment and order. A writ of certiorari was issued, quashing the proceedings related to the case ... - Issues Involved:1. Validity of the notice issued under Section 57 of the West Bengal Estates Acquisition Act, 1954.2. Jurisdiction of the respondent No. 3 to exercise inherent powers of a Civil Court under Section 151 of the Code of Civil Procedure.3. Applicability of Section 151 of the Code of Civil Procedure for correction or revision of a finally published record of rights.4. Whether specific statutory provisions for correction of records preclude the exercise of inherent powers.Detailed Analysis:1. Validity of the Notice Issued Under Section 57 of the West Bengal Estates Acquisition Act, 1954:The appellants challenged the validity of the notice dated March 27, 1963, issued by respondent No. 3 under Section 57 of the Act. The notice required the appellants to produce records related to the settlement recorded in Khatian No. 140, which the respondent deemed invalid. The appellants argued that the notice was issued arbitrarily and without jurisdiction, as there was no error apparent on the face of the record of rights. The court noted that Section 57 of the Act confers upon a revenue officer the power to compel the production of statements and documents and to enforce attendance of witnesses. However, the court found that the notice was issued in connection with proceedings under Section 151 of the Civil Procedure Code, which the respondent had no jurisdiction to invoke.2. Jurisdiction of the Respondent No. 3 to Exercise Inherent Powers of a Civil Court Under Section 151 of the Code of Civil Procedure:The appellants contended that respondent No. 3, not being a civil court, could not exercise the inherent powers of a civil court. The court agreed, stating that the inherent power of a civil court is not a power created by the Code of Civil Procedure but merely recognized and preserved by it. The court held that a quasi-judicial tribunal, such as the respondent No. 3, cannot exercise the inherent powers of a civil court unless explicitly conferred by statute. The trial court's view that the respondent acted as a quasi-judicial tribunal and could exercise such powers was rejected.3. Applicability of Section 151 of the Code of Civil Procedure for Correction or Revision of a Finally Published Record of Rights:The appellants argued that Section 151 of the Code of Civil Procedure could not be invoked for correction or revision of a finally published record of rights, as there are specific provisions in the Act for such corrections. The court upheld this argument, noting that Section 44(2-a) of the Act provides for the revision of records of rights even after final publication. The court emphasized that the inherent powers of a civil court can only be exercised when there is no specific statutory provision available for the same purpose.4. Whether Specific Statutory Provisions for Correction of Records Preclude the Exercise of Inherent Powers:The court referred to the Supreme Court's decision in Manohar Lal Chopra v. R. B. Rao Raja Seth Hiralal, which held that the inherent powers of the court could not be invoked if there is a specific statutory provision for making the order. The court concluded that since Section 44(2-a) of the Act provides for the revision of the record of rights, the respondent No. 3 could not resort to Section 151 of the Code of Civil Procedure. The court also distinguished the case of Baul Chand Sen v. Surish Chandra Sen, where the exercise of inherent powers was upheld due to the absence of a specific statutory provision for correcting records induced by fraud.Conclusion:The appeal was allowed, and the judgment and order of the trial court dated December 23, 1964, were set aside. The court issued a writ of certiorari quashing the proceedings in respect of case No. 124 under Section 151 of the Code of Civil Procedure, including the notice dated March 27, 1963. Each party was ordered to bear its own costs throughout.

        Topics

        ActsIncome Tax
        No Records Found