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    <title>2002 (12) TMI 657 - Supreme Court</title>
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    <description>The Supreme Court dismissed the special leave petition challenging the validity of an impugned judgment regarding the issuance of a show-cause notice by the Collector under Section 211 read with Rule 108(6) of the Rules. The Court held that the Collector&#039;s exercise of suo motu jurisdiction after a delay from 1992 to 1996 was unreasonable, emphasizing the need for timely action and providing reasons for any delay. Citing relevant case laws, the Court upheld the impugned decision, highlighting the importance of reasonableness in exercising statutory powers and the necessity of justifying delays in such actions.</description>
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    <pubDate>Thu, 05 Dec 2002 00:00:00 +0530</pubDate>
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      <title>2002 (12) TMI 657 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=302641</link>
      <description>The Supreme Court dismissed the special leave petition challenging the validity of an impugned judgment regarding the issuance of a show-cause notice by the Collector under Section 211 read with Rule 108(6) of the Rules. The Court held that the Collector&#039;s exercise of suo motu jurisdiction after a delay from 1992 to 1996 was unreasonable, emphasizing the need for timely action and providing reasons for any delay. Citing relevant case laws, the Court upheld the impugned decision, highlighting the importance of reasonableness in exercising statutory powers and the necessity of justifying delays in such actions.</description>
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      <pubDate>Thu, 05 Dec 2002 00:00:00 +0530</pubDate>
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