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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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Nkkj velmurugan j order this Court suo motu invokes Article 226 to consider the larger issues of bribing of doctors and overpricing of drugs by Pharmaceutical Companies, as they directly affect citizens violating their rights under Article 21 of Constitution of India. This Constitutional Court cannot restrict itself to the issue involved in the appeal and it is duty bound to issue remedial directions to address the above larger issues. 13.Hence, this Court, Suo motu, impleads the (i).Union of India, represented by its Secretary, Ministry of Health and Family Welfare, New Delhi;
by Sekar Reporter · Published January 8, 2020