Just a moment...

Top
Help
Upgrade to AI Search

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search

Powered by Weblekha - Building Scalable Websites

×

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 :

        1971 (8) TMI 231 - 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 upholds notice requirement importance, urges responsible litigation conduct. Appeal allowed, trial court directed to proceed. The court found the defendant's argument on the lack of a valid notice under Section 80, Civil Procedure Code to be unjust. The court emphasized that the ...
                        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 upholds notice requirement importance, urges responsible litigation conduct. Appeal allowed, trial court directed to proceed.

                              The court found the defendant's argument on the lack of a valid notice under Section 80, Civil Procedure Code to be unjust. The court emphasized that the notice served its purpose of providing the government with an opportunity to reconsider its legal position. It noted that the State should act responsibly in litigation and settle disputes where possible. The court allowed the appeal, directing the trial court to proceed with the suit and urging the Railway to consider settling the matter fairly to avoid prolonged litigation.




                              Issues Involved:
                              1. Validity of notice under Section 80, Civil Procedure Code.
                              2. Discrepancy between the name of the sender of the notice and the plaintiff.
                              3. The State's approach to litigation and its responsibilities.

                              Issue-wise Detailed Analysis:

                              1. Validity of Notice under Section 80, Civil Procedure Code:

                              The defendant, the Union of India represented by the General Manager, Southern Railway, contended that the suit was invalid due to the lack of a valid notice under Section 80, Civil Procedure Code. However, the court found this contention to be untenable and unjust. The plaintiff had indeed sent a notice under Section 80 before instituting the action. The advocate for the plaintiff described his client as "Kozhikode Lime Centre, Lime Fruits, Vegetable Merchants and Commission Agents, M. V. Market, Calicut-2" in the notice. In the plaint, the plaintiff was described as "Kozhikode Lime Centre by proprietor, P. P. Abubacker." The court observed that the defendant, in their written statement, did not challenge the validity of the notice but merely required formal proof of service. The court concluded that there was no legal plea of denial of the notice under Section 80 or its validity, and thus, no question of the sustainability of the action on account of non-compliance with Section 80 arose.

                              2. Discrepancy Between the Name of the Sender of the Notice and the Plaintiff:

                              The court addressed the issue of whether a discrepancy between the name of the sender of the notice and the plaintiff was fatal to the suit. The notice was sent by "Kozhikode Lime Centre," and the suit was filed by "Kozhikode Lime Centre, by proprietor P. P. Abubacker." The court found that the defendant had no doubts about the identity of the party and only demanded proof of service of the notice. The court distinguished the present case from the ruling in S. N. Dutt v. Union of India, AIR 1961 SC 1449, where the notice was sent by "M/s. S. N. Dutt & Co." and the plaintiff was described as "Surrendra Nath Dutta, sole proprietor of a business carried on under the name and style of S. N. Dutt & Co." The court noted that the name "Kozhikode Lime Centre" did not necessarily indicate a firm and was consistent with an assumed name in which an individual was doing business. The court emphasized that the notice must be construed with regard to commonsense and the object of Section 80, which is to give the Government an opportunity to reconsider its legal position and settle the claim out of court. The court concluded that no confusion of identity had been caused to the defendant, and the present plea served only to lengthen the litigation.

                              3. The State's Approach to Litigation and Its Responsibilities:

                              The court highlighted the responsibilities of the State in litigation. The State, under the Constitution, undertakes economic activities in a vast and widening public sector and inevitably gets involved in disputes with private individuals. The court emphasized that the State is no ordinary party trying to win a case against its own citizens by hook or by crook. The State's interest is to meet honest claims, vindicate a substantial defense, and never to score a technical point or overreach a weaker party to avoid a just liability or secure an unfair advantage. The court noted that the State should behave in a straightforward way and settle disputes where litigation could be avoided. The court criticized the present case as an instance of disregard for the national policy on State litigation, which aims to cut back on the volume of lawsuits by not being tempted into forensic showdowns where a reasonable adjustment is feasible.

                              Conclusion:

                              The court allowed the second appeal and directed the trial court to proceed with the suit on the real controversy in the case. The court-fee paid in the appeal was ordered to be refunded, and the court expressed hope that the Railway, through its legal advisers, would have a second look at the merits of the matter and put an end to the litigation by a fair settlement. A copy of the judgment was directed to be sent to the Central Government and the General Manager, Southern Railway.
                              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