https://www.taxtmi.com/caselaws?id=184951 A budget speech or proposal made in Parliament does not, by itself, become law. The operative law is the Finance Act as enacted, so any inconsistency is resolved by the statute rather than the proposal. On that settled principle, the Court found no error apparent on the record and no basis to invoke review jurisdiction. The review petition was therefore rejected on merits. en-us Thu, 24 Nov 2011 00:00:00 +0530 Tue, 26 Jul 2016 15:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184951 A budget speech or proposal made in Parliament does not, by itself, become law. The operative law is the Finance Act as enacted, so any inconsistency is resolved by the statute rather than the proposal. On that settled principle, the Court found no error apparent on the record and no basis to invoke review jurisdiction. The review petition was therefore rejected on merits. Case-Laws Customs Thu, 24 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184951