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 :
        Insolvency and Bankruptcy

        1999 (9) TMI 990 - SC - Insolvency and Bankruptcy

        📋
        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

        Technical meaning of 'undischarged insolvent' limits election disqualification absent insolvency adjudication; corrupt practice allegations also failed. The expression 'undischarged insolvent' in Article 191(1)(c) was held to bear its settled insolvency-law meaning, so the Election Court could not declare ...
                      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.

                          Technical meaning of "undischarged insolvent" limits election disqualification absent insolvency adjudication; corrupt practice allegations also failed.

                          The expression "undischarged insolvent" in Article 191(1)(c) was held to bear its settled insolvency-law meaning, so the Election Court could not declare a returned candidate disqualified without an adjudication by the competent insolvency court under the insolvency statute. On that ground, the election could not be voided. The allegations of corrupt practice, including bribery, excessive election expenditure and misuse of official position, also failed because the evidence was vague, conjectural and unsupported by direct proof. The election-voiding finding was set aside, while the challenge based on corrupt practice was rejected.




                          Issues: (i) Whether the returned candidate could be treated as an undischarged insolvent for the purpose of Article 191(1)(c) of the Constitution and the election voided under Section 100 of the Representation of the People Act, 1951 without an adjudication under the insolvency law; (ii) Whether the allegations of corrupt practice, including bribery, expenditure in excess of the permissible limit, and misuse of official position, were proved.

                          Issue (i): Whether the returned candidate could be treated as an undischarged insolvent for the purpose of Article 191(1)(c) of the Constitution and the election voided under Section 100 of the Representation of the People Act, 1951 without an adjudication under the insolvency law.

                          Analysis: The expression "undischarged insolvent" was held to carry its legal meaning under the insolvency enactment and not a merely general or ordinary meaning. The scheme of the Provincial Insolvency Act, 1920 shows that questions whether a person is insolvent and whether he remains undischarged are matters for the court constituted under that Act. In the absence of adjudication by the competent insolvency court, the Election Court could not itself determine that the returned candidate was an undischarged insolvent for the purpose of Article 191(1)(c). The disqualification under the Constitution was treated as one requiring strict construction and could not be expanded by importing a broader colloquial meaning.

                          Conclusion: The returned candidate could not be held disqualified as an undischarged insolvent by the Election Court in the absence of insolvency adjudication; the finding of void election on that ground was set aside.

                          Issue (ii): Whether the allegations of corrupt practice, including bribery, expenditure in excess of the permissible limit, and misuse of official position, were proved.

                          Analysis: The evidence on alleged distribution of liquor was found vague and unreliable, particularly because the primary witness with direct knowledge was not examined. The evidence relating to alleged excessive expenditure was conjectural and did not establish payment or incurrence by the returned candidate. The allegations of procuring assistance from government servants and misuse of official position also lacked clear and direct proof. On the materials on record, the accusations did not satisfy the standard required to establish corrupt practice.

                          Conclusion: The allegations of corrupt practice were not proved and the adverse finding on that issue was sustained.

                          Final Conclusion: The appeals challenging the voiding of the election succeeded, while the appeal challenging rejection of the corrupt-practice allegations failed, leaving the returned candidate's election restored and the corrupt-practice challenge rejected.

                          Ratio Decidendi: Where a statutory disqualification uses a legally technical expression, it must be given its settled legal meaning, and the Election Court cannot itself decide insolvency status in the absence of adjudication by the competent insolvency court.


                          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