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 :

        2023 (4) TMI 1450 - 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

        2022 amendment to Rule 9 quashed as ultra vires the Registration of Births and Deaths Act; violates s13(3) and s30 Karnataka HC held the 2022 amendment to Rule 9 of the Births and Deaths Rules ultra vires the Registration of Births and Deaths Act, 1969, finding 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.

                          2022 amendment to Rule 9 quashed as ultra vires the Registration of Births and Deaths Act; violates s13(3) and s30

                          Karnataka HC held the 2022 amendment to Rule 9 of the Births and Deaths Rules ultra vires the Registration of Births and Deaths Act, 1969, finding the substitution empowering an Assistant Commissioner (SDM) inconsistent with s13(3) and beyond s30 rule-making authority. The Court ruled the delegated legislation impermissibly altered the parent Act's scheme, quashed the notification dated 18.07.2022 and allowed the petition, declaring the amendment illegal and of no legal effect.




                          ISSUES PRESENTED AND CONSIDERED

                          1. Whether the Karnataka Registration of Births and Deaths (Amendment) Rules, 2022 substituting "an Assistant Commissioner (Sub-Divisional Magistrate)" for "a Magistrate of the first class or a Presidency Magistrate" in sub-rule (3) of Rule 9 is ultra vires the Registration of Births and Deaths Act, 1969.

                          2. Whether the State's rule-making power under Section 30 of the Act permits delegation or reassignment of a judicial function expressly conferred by Section 13(3) of the Act to an executive/administrative authority.

                          3. Whether the challenged amendment creates substantive ultra vires delegated legislation by being inconsistent with or repugnant to the mandatory provisions and scheme of the parent Act.

                          ISSUE-WISE DETAILED ANALYSIS

                          Issue 1: Validity of the 2022 amendment to sub-rule (3) of Rule 9 - compatibility with Section 13(3) of the Act

                          Legal framework: Section 13(3) of the Act mandates that any birth or death not registered within one year shall be registered only on an order made by a Magistrate of the first class or a Presidency Magistrate after verifying correctness; Section 30(1)-(3) empowers State Governments to make rules "to carry out the purposes of this Act" and enumerates matters for which rules may be made, including the authority which may grant permission under Section 13(2) and fees.

                          Precedent treatment: The Court relied on established principles from higher-court authority that delegated rule-making must conform to the enabling Act and cannot supplant mandatory statutory provisions; cited authorities emphasize that rules cannot travel beyond or be inconsistent with the parent Act.

                          Interpretation and reasoning: The Court found Section 13(3) to confer a judicial power - not merely administrative or quasi-judicial - upon a Magistrate of the first class or a Presidency Magistrate to verify correctness of births/deaths occurring over a year prior. That judicial character is underscored by the nature of the verification task, which may require summoning witnesses, requisitioning records and adjudicatory fact-finding. The amendment substitutes an executive officer (Assistant Commissioner (SDM)), thereby removing the statutory requirement that the verification be undertaken by a judicial magistrate. The substitution was held to change the identity and character of the authority envisaged by the statute, effecting a substantive change to the Act's scheme rather than a permissible rule-detail or procedural regulation.

                          Ratio vs. Obiter: Ratio - where a parent Act expressly confers a judicial function on a specified class of judicial officer, delegated rules cannot reassign that function to an executive authority; amendment was directly inconsistent with the mandatory provision of Section 13(3). Obiter - observations on comparative practice in other States (noted in submissions) were considered but did not affect the ratio.

                          Conclusion: The 2022 amendment conflicts with and is inconsistent with Section 13(3) of the Act and is therefore substantively ultra vires; it cannot stand.

                          Issue 2: Scope of rule-making power under Section 30 - limits on delegation and the doctrine of ultra vires

                          Legal framework: Section 30 grants rule-making power to State Governments "to carry out the purposes of this Act" and lists specific matters; the General Clauses Act (Section 20) requires expressions in subordinate instruments to have the same meaning as in the parent enactment unless repugnant.

                          Precedent treatment: The Court applied settled authorities that (a) rule-making power is circumscribed by the enabling Act and cannot create substantive rights/obligations outside the Act, (b) rules inconsistent with mandatory statutory provisions are void, and (c) delegated legislation must supplement, not supplant, the Act.

                          Interpretation and reasoning: The Court analysed Section 30's language and list of permissible rules and concluded that while the State may regulate matters like forms, fees and the authority for permissions under Section 13(2), Section 30 does not authorize the State to alter or displace the judicial determination required by Section 13(3). The Court emphasized the distinction between filling in details incidental to implementation and changing the substantive allocation of adjudicatory power embodied in the statute. Reference to Section 20 of the General Clauses Act reinforced that terminology and offices mentioned in the parent Act should retain their statutory meaning for subordinate instruments.

                          Ratio vs. Obiter: Ratio - rule-making power under Section 30 does not extend to reassigning judicial functions conferred by a mandatory provision of the Act; such reassignment is beyond delegated legislative competence. Obiter - general remarks on the role and justification of delegated legislation as necessary in administration.

                          Conclusion: The State's invocation of Section 30 cannot validate an amendment that reallocates a statutory judicial function to an executive officer; such reallocation is ultra vires.

                          Issue 3: Characterisation of the challenge as substantive ultra vires and consequences for the impugned notification

                          Legal framework: Doctrine of ultra vires (substantive and procedural); where delegated legislation is substantively beyond the scope conferred, it is void; courts must examine nature, object and scheme of enabling Act and whether a rule is directly inconsistent with mandatory provisions.

                          Precedent treatment: Applied authorities holding that rules must conform to parent statute and may not enlarge or alter powers beyond legislative intent; emphasized caution where inconsistency is argued with the object and scheme but affirmed that direct inconsistency with a mandatory statutory provision requires nullification.

                          Interpretation and reasoning: The Court concluded the amendment was a direct and clear inconsistency with Section 13(3)'s mandatory requirement of a Magistrate's order for registration after one year - not a peripheral or debatable divergence from scheme. The amendment effectively amended the parent Act by reassigning the judicial function, an act impermissible by delegated rule-making. The Court rejected administrative convenience or uniformity with other States as insufficient to permit contravention of the Act's mandatory text and scheme.

                          Ratio vs. Obiter: Ratio - where subordinate rules are directly inconsistent with mandatory statutory provisions, they must be declared void and treated as nullities; consequences include obliteration of the notification and invalidation of actions taken under it. Obiter - comparative or policy considerations of other States, and comments on administrative practice, which do not alter the legal conclusion.

                          Conclusion: The amendment is substantively ultra vires, the notification is void, and all actions taken pursuant thereto are nullities.

                          Relief and operative conclusion

                          The Court allowed the writ petition, obliterated the notification dated 18.07.2022, and declared all actions taken in furtherance of that notification to be nullities in law, on the ground that the delegated rule exceeded the rule-making power under the parent Act by displacing a judicial function expressly conferred by Section 13(3).


                          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