STRICT CONSTRUCTION OF TAXING OR FISCAL STATUTES
Strict construction of taxing or fiscal statutes INTRODUCTION OBJECT OF THE TAXING STATUTES MEANING IMPORTANT JUDICIAL PRONOUNCEMENTS Commissioner of Customs v. Dilip Kumar & Co. District Registrar & Collector, Hyderabad v. Canara Bank Tata Consultancy Services v. State of A.P. Hansraj and Sons v. State of J. and K. PRINCIPLES OF STRICT CONSTRUCTION OF TAXING ...
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INTERNAL AIDS TO CONSTRUCTION
INTRODUCTION WHEN CAN AIDS TO CONSTRUCTION BE INVOKED? KINDS OF AIDS TO CONSTRUCTION In Commissioner of Customs v. Dilip Kumar & Co., the Supreme Court (five-judge bench) held that statutes can be interpreted using general principles, internal aids, and external aids. Internal aids include things found within the same Act, such as: External aids come ...
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THE GENERAL PRINCIPLES OF INTERPRETATION
GENERAL PRINCIPLES OF INTERPRETATION INTRODUCTION Interpretation is the primary function of a court. The court interprets the legislature whenever a dispute comes before it. Since the will of the legislature is expressed generally in the form of a statute, the prime concern of the court is to find out the intention of the legislature in ...
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HOW TO DRAFT A REGULAR SECOND APPEAL IN CIVIL SUIT
DRAFT A REGULAR SECOND APPEAL IN CIVIL SUIT Mr. ABC, s/o XYZ, filed O.S. No. 91/2001 against Mr. MNO, s/o PQR, seeking a declaration of his absolute ownership over the suit schedule property. The ground for the suit was that Mr. ABC’s father had purchased the land in question from the defendant by a registered ...
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CPC, 1908 Made Simple – 20 Must-Know Q&As for Exams and Interviews
CPC 1908 Made Simple Q&A * All Sections, Orders, and Rules mentioned are from the Civil Procedure Code, 1908. Order VI – Pleading shall mean a plaint or a written statement.Rules Pleadings should state facts and not law; The facts stated should be material facts; Pleadings should not state the evidence; and The facts should ...
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HOW TO DRAFT A REGULAR APPEAL IN CIVIL SUIT
DRAFT A REGULAR APPEAL IN CIVIL SUIT Mr. ABC, S/o XYZ, suffered a judgment & Decree dated 01-03-2025 passed by the Civil Judge, Tumkur, in OS No.583/2024. He now wants to file an appeal against Mr. EFG, S/o PQR, who was the original defendant. The original suit, which was for declaration & injunction based on ...
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HOW TO DRAFT A CAVEAT PETITION
Draft a Caveat Petition Mr. ABC, S/O XYZ, aged about 38 years, r/o _______ , Hassan District, has purchased a site bearing no 58 measuring 30*40 from one Smt. DEF, w/o GHI, by a registered sale deed dated 10-10-2023. After the purchase, he started constructing a building, at the time of digging, Mr. PQR, s/o MNO, ...
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HOW TO DRAFT A WRITTEN STATEMENT
DRAFT A WRITTEN STATEMENT Mr. ABC, s/o XYZ, has filed O.S. No. 923/2022 before the City Civil Court, Bengaluru. Seeking partition and separate possession to the extent of 1/2 shares in respect of the suit schedule property against Mr. PQR, s/o XYZ, on the ground that the property in question is the ancestral property of ...
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HOW TO DRAFT A PIL RELATED TO ANY PUBLIC ISSUE
PIL Due to the unpleasant odour of the nearby situated BBP Hospital, which is not properly maintained, it is causing health hazards to the natives who are present nearby. The massive, unbearable, irritating smell has made people suffer from hazardous diseases, and children are severely facing respiratory problems. Therefore, some of the residents want to ...
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How to write an Interlocutory Application in a Civil suit
Interlocutory Application Smt. ABC w/o XYZ, aged about 35 years, has filed the suit in 0.S. no 801/2022 on the file of City Civil Court and Sessions Court, Bengaluru, against Smt. DEF, w/o PQR, aged about 50 years. R/O Bengaluru seeking declaration and injunction. Since the defendant is interfering with the peaceful possession and enjoyment ...
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