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Showing 61 to 62 of 62 Records
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1991 (9) TMI 72
Strictures passed by Bombay High Court against two Assistant Collectors - Precedent - Principles of judicial discipline - Tapes
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1991 (9) TMI 71
What is the relevant date for the purpose of calculation of the period of one year provided under Section 35E(3) of the Central Excises and Salt Act, 1944?
Held that:- The power under Section 35E is a power of superintendence conferred on a superior authority to ensure that the subordinate officers exercise their powers under the Act correctly and properly. Where a time is limited for the purposes by the statute, such power, as under Section 33A(2) of the Indian Income-tax Act, 1992, should be exercised within the specified period from the date of the order sought to be reconsidered. To hold to the contrary would be inequitable and will also introduce uncertainties into the administration of the Act for the following reason.
The period of one year fixed under sub-section (3) of Section 35E of the Act should be given its literal meaning and so construed the impugned direction of the Board was beyond the period of limitation prescribed therein and therefore invalid and ineffective. The Tribunal was right in holding that the application before them was out of time. This appeal is accordingly dismissed
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