https://www.taxtmi.com/caselaws?id=188901 A statutory emergency power that bypasses notice and inquiry can be invoked only if the authority records reasons in the order itself. The recorded-reasons safeguard was treated as mandatory, and its absence could not be cured by file notes, reports, or a bare recital of statutory language; the resulting orders and downstream demands were therefore invalid. A writ court may quash demands founded on void jurisdictional orders, and the availability of alternative statutory remedies does not bar relief where the impugned demands rest on a failure to satisfy a condition precedent. Prior timing of some orders before the Constitution did not prevent challenge to later demands. en-us Wed, 28 Mar 1962 00:00:00 +0530 Tue, 20 Dec 2016 12:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188901 A statutory emergency power that bypasses notice and inquiry can be invoked only if the authority records reasons in the order itself. The recorded-reasons safeguard was treated as mandatory, and its absence could not be cured by file notes, reports, or a bare recital of statutory language; the resulting orders and downstream demands were therefore invalid. A writ court may quash demands founded on void jurisdictional orders, and the availability of alternative statutory remedies does not bar relief where the impugned demands rest on a failure to satisfy a condition precedent. Prior timing of some orders before the Constitution did not prevent challenge to later demands. Case-Laws Indian Laws Wed, 28 Mar 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188901