There was no corresponding provision in the various Acts for the governance of India which preceded the Constitution and the decision in the Raleigh Investment Co. But it is the duty of the court to so construe it as to avoid rendering the provision unconstitutional, that is, to construe s. Those petitions were heard before this Court on November 9, 1964 and after arguments were fully heard, the petitioners -applied for leave to Property Advocates Chandigarh High Court withdraw the Property Advocate in Chandigarh petitions. But it cannot be contended that merely because of this, the recovery by the respondent of an amount in excess of the constitutional limit was only irregular or at the worst illegal.
As already stated, the document read as a whole leaves no doubt that it was intended to be a final settlement of the disputes amongst the parties. 301 and 304 of the Constitution, and that in any event the bye-laws were ultra vires the Act and the Rules. 67 of the Income-tax Act, in the Raleigh Investment Co. 84(3) of the Act is interpreted in the same way as the Privy Council interpreted s. Similarly recognition of the relationship of the.
As observed by Mukherjea J. The challenge to the validity of a Statute on the ground that it is a colourable piece of legislation is often made under a disconnection as to what colourable legislation really means. ‘s case, the expression “assessment made under this Act was given too wide a construction, because, it is difficult to appreciate how taking into account an ultra vires provi- sion, which in law must be regarded as not being a part of the Act at all, will make the assessment as one under the Act.
[517G; 518B, F, H; 519A-B; 520D-F; 521H] The exclusion of the jurisdiction of the civil court is not to be readily inferred but such exclusion must either be -explicitly expressed or clearly implied. 1 and the firm had entered into an agreement in writing dated September 26, 1956, whereby respondent No. They can be recovered on an application to a Magistrate, by distress and sale of movable Property Lawyers in Chandigarh High Court of the defaulter within the limits of his jurisdiction.
14 and 19 (1) (g) and also Arts. A reference to the Property Advocates Chandigarh High Court Court is only at the discretion of the appellate or revisional authority and the person aggrieved has no right to move the Property Lawyers Chandigarh High Court Court. If it were intended to be otherwise it would have been natural to find an express statement somewhere in the document to show that it was intended to be a temporary settlement only. [513G] It is true that the respondent had jurisdiction to recover an amount up to the constitutional limit.
48 as affording protection only if what was done was something which could legally have been done by the respondent but was wrongly done by it, and reject a construction which will invalidate the provision. One of the corollaries flowing from the principle that the Constitution is the fundamental law is that the normal remedy of a suit will be available for obtaining redress against the violation of a constitutional provision.
third party by the first and the second parties to Kanhaiyalal was admitted by the first and’ second parties and: also in pursuance and for the purposes of the 848 deed. 265 of the Constitution preclude the levy or collection of a tax except by authority of law, which means only a valid law. Sections 77A and 80 provide other procedure for arrears of certain taxes to be realised. The suit was instituted on the allegation that respondent No.
Moreover the provisions of Art. Even Property Advocate in High Court the class of cases to which the provisions of ss. This, however, does not show that the settlement arrived at and sought to be given effect to by the deed was not intended to be final. Besides, in the Raleigh Investment Co. 1 agreed to provide finance to the firm, as a result of the dealings under the agreement a sum of Rs. 83 and 85 of the Act, which are the only provisions providing a machinery under the Act for challenging an assessment, apply, they cannot be said to provide a sufficiently effective remedy to an assessee.
‘s case was given in that context. The proviso to the aforesaid clause was pressed in aid by Mr. [515B; 516B-H] (iii)The appellant’s suit could not be barred even if s. Where power exists to assess and recover a tax up to a particular limit and the assessment or recovery of anything above that amount is prohibited, the assessment or recovery of an amount in excess is wholly without jurisdiction. Unlike the Income-tax Act the Act does not provide a machinery for making a claim for refund or repayment on the ground of the un- constitutionality of the levy, and the jurisdiction of the civil court in cases of refund is not taken away.
To such a case, the statute under which action was purported to be taken can afford no protection. The petitioners claimed a declaration that the bye-laws framed by the market committee were void in that they infringed the fundamental rights of the petitioners under Arts. Indeed, to the extent that it affords protection it would be bad. Section 77 provides how any arrears of tax claimable by the Committee under the Act can be recovered.