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    <title>2007 (12) TMI 459 - Supreme Court</title>
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    <description>Section 31A of the Wakf Act, 1995, inserted by the Wakf (Delhi Amendment) Act, 2006, was treated as retrospective because the words deeming office holders to have been &quot;never&quot; disqualified created a legal fiction with full operative effect. The alleged disqualification based on holding office as Chairperson of the Wakf Board therefore did not survive. The court also indicated that points not shown to have been pressed and dealt with in the High Court judgment are ordinarily not open to be urged for the first time in appeal, although omission may sometimes be corrected before the same court. The appeals therefore failed.</description>
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    <pubDate>Tue, 04 Dec 2007 00:00:00 +0530</pubDate>
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      <title>2007 (12) TMI 459 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=174228</link>
      <description>Section 31A of the Wakf Act, 1995, inserted by the Wakf (Delhi Amendment) Act, 2006, was treated as retrospective because the words deeming office holders to have been &quot;never&quot; disqualified created a legal fiction with full operative effect. The alleged disqualification based on holding office as Chairperson of the Wakf Board therefore did not survive. The court also indicated that points not shown to have been pressed and dealt with in the High Court judgment are ordinarily not open to be urged for the first time in appeal, although omission may sometimes be corrected before the same court. The appeals therefore failed.</description>
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      <pubDate>Tue, 04 Dec 2007 00:00:00 +0530</pubDate>
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