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 :

        1968 (7) TMI 89 - SC - 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

        Prorogation and financial procedure rules yield to constitutional power; substantial compliance upheld for legislative certification. Prorogation of a Legislative Assembly takes effect on publication in the Official Gazette, and prior notice to members is only ministerial; the later ...
                      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.

                          Prorogation and financial procedure rules yield to constitutional power; substantial compliance upheld for legislative certification.

                          Prorogation of a Legislative Assembly takes effect on publication in the Official Gazette, and prior notice to members is only ministerial; the later summoning of the House remains valid. An Ordinance regulating financial business may validly be promulgated when the Assembly is not in session, and a provision restricting adjournment to complete such business was upheld as consistent with constitutional requirements. A Speaker's ruling based on an incorrect premise cannot defeat a binding Ordinance, so proceedings continued by the Deputy Speaker were valid. Certification of Money Bills by the Deputy Speaker was treated as directory, with substantial compliance sufficient.




                          Issues: (i) whether the Governor's prorogation of the Legislative Assembly took effect on publication in the Gazette and whether the subsequent summoning of the House was valid; (ii) whether the Ordinance regulating financial business was validly promulgated and whether Section 3 of the Ordinance was constitutionally valid; (iii) whether the Speaker's ruling adjourning the House was open to challenge and whether the Deputy Speaker could validly continue the proceedings; (iv) whether the certificates on the Money Bills signed by the Deputy Speaker were effective.

                          Issue (i): whether the Governor's prorogation of the Legislative Assembly took effect on publication in the Gazette and whether the subsequent summoning of the House was valid

                          Analysis: Prorogation under the Constitution was held to operate upon public notification in the Official Gazette. The rule requiring the Secretary to notify members was treated as ministerial and not as a condition precedent to effectiveness. The Governor's power to prorogue was not curtailed by the fact that the Assembly had earlier been adjourned, and the later summoning after prorogation was treated as a valid exercise of constitutional power.

                          Conclusion: The prorogation took effect on Gazette publication and the resummoning of the Assembly was valid.

                          Issue (ii): whether the Ordinance regulating financial business was validly promulgated and whether Section 3 of the Ordinance was constitutionally valid

                          Analysis: The Governor was held competent to promulgate an Ordinance when the Assembly was not in session. The power to regulate financial business under Article 209 was treated as broad enough to support an Ordinance on the subject, and the law made under that provision prevailed over inconsistent Assembly rules. Section 3 was read as not overriding constitutional requirements such as quorum, but as restricting adjournment in aid of timely completion of financial business. On that basis, the provision was upheld.

                          Conclusion: The Ordinance was validly promulgated and Section 3 was constitutionally valid.

                          Issue (iii): whether the Speaker's ruling adjourning the House was open to challenge and whether the Deputy Speaker could validly continue the proceedings

                          Analysis: The Speaker's ruling was founded on an incorrect premise as to prorogation and was beyond the scope of the finality attached to points of order, because the ruling purported to nullify a binding Ordinance. The Ordinance prevailed over the procedural rules, and the Speaker could not defeat it by a ruling. The Deputy Speaker's continuation of the proceedings was therefore supported by the valid legal framework then in force.

                          Conclusion: The Speaker's ruling was not final or valid, and the proceedings conducted by the Deputy Speaker were valid.

                          Issue (iv): whether the certificates on the Money Bills signed by the Deputy Speaker were effective

                          Analysis: The requirement that the Speaker certify a Money Bill was treated as directory rather than mandatory. The Constitution contemplated the Deputy Speaker acting as Speaker during the Speaker's absence, and substantial compliance was sufficient where insistence on the Speaker's personal signature could create avoidable legislative deadlock. The validity of the proceedings was also protected from challenge on mere procedural irregularity.

                          Conclusion: The certificates signed by the Deputy Speaker were effective and the Money Bills were duly certified.

                          Final Conclusion: The legislative and financial measures complained of were upheld, the High Court's judgment was set aside, and the petitions were dismissed.

                          Ratio Decidendi: A constitutional power exercised by the Governor or the presiding officers must be given effect according to its legal source and purpose, and procedural rules cannot override a valid constitutional or statutory command; where a constitutional requirement is directory rather than mandatory, substantial compliance is sufficient.


                          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