Just a moment...

βœ•
Top
Help
πŸš€ New: Section-Wise Filter βœ•

1. Search Case laws by Section / Act / Rule β€” now available beyond Income Tax. GST and Other Laws Available

2. New: β€œIn Favour Of” filter added in Case Laws.

Try both these filters in Case Laws β†’

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedbackβœ•

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 βœ•
  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
β•³
Add to...
You have not created any category. Kindly create one to bookmark this item!
βœ•
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close βœ•
🔎 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
  • 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
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 statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----

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 :

        📋
        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

        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.

        <h1>SC Sends Back Section 81(3) Compliance Issue to HC for Clarity on Petition Deficiencies in Election Dispute.</h1> The SC remanded the issue of compliance with Section 81(3) of the Representation of the People Act, 1951, to the HC for further factual determination, ... - 1. ISSUES PRESENTED and CONSIDEREDThe legal judgment primarily revolves around the following core legal questions:Whether the election petition filed against the Appellant should be dismissed due to non-compliance with Section 81(3) of the Representation of the People Act, 1951, concerning the attestation of true copies of the petition.Whether the failure to implead Vijay Goel, another candidate in the election, as a Respondent in the election petition constitutes a violation of Section 82(b) of the Act, rendering the petition defective.2. ISSUE-WISE DETAILED ANALYSISIssue 1: Compliance with Section 81(3) of the Representation of the People Act, 1951Relevant Legal Framework and Precedents: Section 81(3) requires that every election petition be accompanied by copies attested by the petitioner to be true copies. Failure to comply with this requirement mandates dismissal of the petition under Section 86. The Court referred to precedents like Manohar Joshi v. Nitin Bhaurao Patil to distinguish between defects in the original petition and copies served.Court's Interpretation and Reasoning: The Court noted a distinction between defects in the original petition and the copies served. It emphasized that while non-compliance with Section 81(3) mandates dismissal, the same is not true for Section 83 defects.Key Evidence and Findings: The Appellant alleged various deficiencies in the petition copies, such as missing signatures and illegible pages. However, the High Court did not clearly establish whether these deficiencies pertained to the original petition or the copies served.Application of Law to Facts: The Supreme Court found that the High Court failed to factually verify the deficiencies and remanded the matter for reconsideration, emphasizing the need for a clear factual determination.Treatment of Competing Arguments: The Appellant argued that the defects were fatal, while the Respondent contended that substantial compliance sufficed. The Court leaned towards ensuring procedural compliance but required factual clarity.Conclusions: The Supreme Court remanded the issue to the High Court for proper factual determination regarding compliance with Section 81(3).Issue 2: Non-impleadment of Vijay Goel under Section 82(b)Relevant Legal Framework and Precedents: Section 82(b) mandates that any candidate against whom corrupt practice allegations are made in the petition must be joined as a Respondent. The Court examined precedents like Sahodrabai Rai v. Ram Singh Aharwar and M. Karunanidhi v. H.V. Hande.Court's Interpretation and Reasoning: The Court emphasized that allegations must be made in the election petition itself, not merely in annexures, to necessitate joining a candidate as a Respondent.Key Evidence and Findings: The election petition did not contain allegations against Vijay Goel in its body; references were made only in annexures.Application of Law to Facts: The Court concluded that since the election petition itself did not make allegations against Vijay Goel, he was not a necessary party under Section 82(b).Treatment of Competing Arguments: The Appellant argued that annexures should be considered integral to the petition, while the Respondent maintained that only the petition's body is relevant for Section 82(b).Conclusions: The Supreme Court held that Vijay Goel need not be impleaded, as the petition itself did not allege corrupt practices against him.3. SIGNIFICANT HOLDINGS'The election petition cannot be dismissed on the ground that Vijay Goel is not made a party.'The Court emphasized the distinction between defects in the original petition and those in the copies served, remanding the matter for factual determination regarding Section 81(3) compliance.The Court clarified that allegations of corrupt practice must be made in the petition itself to require impleading a candidate under Section 82(b).The judgment underscores the principle that procedural requirements must be substantially complied with to maintain the validity of an election petition.The decision reflects a balance between procedural rigor and substantive justice, ensuring that technicalities do not unduly obstruct the adjudication of election disputes.In conclusion, the Supreme Court remanded the issue of compliance with Section 81(3) to the High Court for further examination, while holding that the non-impleadment of Vijay Goel did not affect the validity of the election petition.

        Topics

        ActsIncome Tax
        No Records Found