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[8/26, 11:40] Patty Jeganathan Mhc Advt: Sekar, His Lordship justice Anandvenkatesh order today is based on universal principles of law ,” JUST, FAIR, REASONABLE,” While passing an order against a decision of the STATE, the above said three principles to be tested . His Lordship’s order is purely based on ,”JUDICIAL DISCIPLINE, “. As an old member of the Bar, I congratulate and proud of him . [8/26, 11:50] Sekarreporter 1: 👍👍
by Sekar Reporter · Published August 26, 2020
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K selvaraj advt mhcv*02.04.’21, LAW NOTES:* *“The ambit of taxing power”* The following powers flow from the power to impose a tax, an ancillary power. i. To provide for refund of a tax illegally or improperly collected and impose restriction upon the right to claim such refund. [AIR 1962 SC 1320] Burmah construction company Vs. State of Orrisa. ii. To provide for the prevention of evasion of the tax imposed [AIR 1962 SC 123] Balaji Vs. I.T.O. iii. To levy a penalty for the proper enforcement of the taxing statute. [(1977) 4 SCC 98] Joshi R.S. Vs. Ajit Mills Limited
by Sekar Reporter · Published April 2, 2021
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