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

        Showing Results for : Reset Filters
        Case ID :
        Companies Law

        1948 (2) TMI 9 - HC - Companies Law

        📋
        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

        Statutory inspection and copying rights under the Companies Act depend on the text: jurisdiction followed the Act's definition and copying was limited by express permission. The Companies Act definition of 'the Court' governed enforcement provisions for inspection and access to company documents, so the High Court with ...
                        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.

                            Statutory inspection and copying rights under the Companies Act depend on the text: jurisdiction followed the Act's definition and copying was limited by express permission.

                            The Companies Act definition of "the Court" governed enforcement provisions for inspection and access to company documents, so the High Court with jurisdiction under the Act could entertain the application. A disputed membership claim was not summarily decided in these proceedings because forfeiture, removal from the register, and lien issues were already pending in a suit. Treating the applicant as an outsider for the time being, the Court noted that the Act conferred inspection rights in some cases, copying rights in some cases on payment of fees, and no right to certified copies in others. Inspection was ordered, and copying was allowed only to the extent expressly authorised by the statute.




                            Issues: (i) Whether, on the true construction of the Companies Act, the expression "the Court" in the relevant provisions empowering enforcement of inspection and copy rights meant the High Court having jurisdiction under the Act, so that this Court had jurisdiction to entertain the application; (ii) Whether the applicant, whose membership was disputed, was entitled to copies and inspection of the several company documents sought in the summons, either as a member or as an outsider.

                            Issue (i): Whether, on the true construction of the Companies Act, the expression "the Court" in the relevant provisions empowering enforcement of inspection and copy rights meant the High Court having jurisdiction under the Act, so that this Court had jurisdiction to entertain the application.

                            Analysis: The Act defined "the Court" as the Court having jurisdiction under the Act, and that definition had to be applied to the sections conferring power to compel compliance unless the subject or context repelled it. The penal provisions created offences but did not confer criminal jurisdiction for the purpose of enforcing compliance; the criminal court's role in trying offences under the Code of Criminal Procedure did not exhaust the meaning of "the Court" for enforcement provisions. Where the Act intended the same court to try the offence and make the enforcement order, it said so expressly. No repugnancy was shown in reading the enforcement provisions as referring to the High Court having jurisdiction under the Act.

                            Conclusion: The expression "the Court" meant the High Court having jurisdiction under the Act, and this Court had jurisdiction to entertain the application.

                            Issue (ii): Whether the applicant, whose membership was disputed, was entitled to copies and inspection of the several company documents sought in the summons, either as a member or as an outsider.

                            Analysis: The request for certified copies was not maintainable because the Act did not confer a right to certified copies. As to the items claimed as a member, the Court declined to pronounce upon the disputed forfeiture, removal from the register, and alleged lien, since those questions were already in issue in a pending suit and involved fact-sensitive matters better decided there. Treating the applicant as an outsider for the time being, the Court held that some documents were open only to inspection, some allowed inspection and copying on payment of fees, and some did not permit copies at all. The applicant was therefore not entitled to copies of the documents falling under the sections that conferred only inspection rights or no copying right, but was entitled to copies of the documents for which the Act expressly allowed an outsider to obtain copies on payment of the requisite fee. Inspection of the relevant documents was ordered in any event, and the fact that the applicant had a disputed or adverse motive was irrelevant where the statutory right existed.

                            Conclusion: The applicant was refused copies of the documents for which the Act did not allow copying as an outsider, but was granted copies where the Act so permitted, and was also granted inspection of the relevant documents.

                            Final Conclusion: The application succeeded only in part: the Court upheld its jurisdiction, declined to decide the disputed membership controversy, and granted the applicant inspection and limited copying rights only to the extent allowed by the Act.

                            Ratio Decidendi: Where a statute defines "the Court" for enforcement provisions, that definition governs unless the context repels it, and a disputed membership claim will not be summarily resolved in proceedings for statutory inspection rights when the controversy is already the subject of a pending suit.


                            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