Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2010 (7) TMI 938

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rescribed authority can always exercise the power conferred upon it under section 39(2) of the said Act. - Writ Petition Nos. 5910, 20196 To 20206 of 2010 - - - Dated:- 8-7-2010 - ASHOK B. HINCHIGERI, J. ORDER:- ASHOK B. HINCHIGERI J. Sri K.M. Shivayogiswamy, the learned High Court Government Pleader, is directed to take notice for the respondents. The petitioner has raised the challenge to the order, dated February 3, 2010 (annexure E) passed by the second respondent. The advertance to the facts of the case may not be necessary. Ms. Vani, the learned counsel for the petitioner, submits that the impugned order is without the authority of law and without jurisdiction. The second respondent has passed the order notwit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he inspection conducted by him. The submissions of the learned counsel have received my anxious consideration. It is trite position in law that invoking of a wrong provision of law does not render the order invalid or unsustainable. As held by the apex court in the case of B.S.E. Brokers' Forum, Bombay v. Securities and Exchange Board of India reported in [2001] 3 SCC 482, wherein it is held that the omission or error in mentioning the correct provision of law will not vitiate the order. But the problem is even if it is assumed that the impugned order is passed by the second respondent in exercise of the power conferred by section 39(2) of the said Act, then also the order does not become upholdable, because under section 39(2), t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (at page 18): '. . . public orders, publicly made, in exercise of a statutory authority cannot be construed in the light of explanations subsequently given by the officer making the order of what he meant, or of what was in his mind, or what he intended to do. Public orders made by public authorities are meant to have public effect and are intended to affect the actings and conduct of those to whom they are addressed and must be construed objectively with reference to the language used in the order itself.' Orders are not like old wine becoming better as they grow older. As the pre-requirement for making further reassessment is not forthcoming from the impugned order, I have entertained these petitions notwithstanding the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates