Court : Kerala
Reported in : (2001)168CTR(Ker)352; [2001]249ITR258(Ker)
..... . it is also stated that the petitioneris not entitled to, legally or morally, challenge the removal of difficulties order as violative of article 14 of the constitution of india.8 ..... the petitioners in these original petitions seek a declaration that the kar vivad samadhart scheme (removal of difficulties) order, 1998, is ultra vires article 14 of the constitution of india. ..... . learned counsel further submitted that in any event, since appeals are pending against adjudication proceedings, the words 'pending adjudication' in clause 2 of the removal of difficulties order should be read as to include pending in appeal also ..... . on december 8, 1998, the first respondent issued what is called the kar vivad samadhan scheme (removal of difficulties) order, 1998 (see (1999] 235 itr 90) ..... . the removal of difficulties order was issued because where the principal noticee had settled the matter under the scheme, what should be done with regard to the co-noticee ..... . having due regard to the aims and objects of the scheme, the government have decided to issue an order for removal of difficulties ..... section 96 of the scheme deals with the power of the central government to issue directions and section 97 of the scheme deals with power to remove difficulties in regard to the scheme. ..... . learned counsel for the petitioners cited before us certain decisions to show that there is violation of article 14 of the constitution of india .....
Tag this Judgment!Court : Allahabad
Reported in : 2001(1)AWC671; (2001)1UPLBEC741
..... 16 of the constitution of india 'shall also immediately notify the same on the notice board of the institution. ..... (3) (1) of para 2 of uttar pradesh secondary education services commission (removal of difficulties) (second) order, 1981 to the extent it provides for notifying the vacancy on the notice board, the said provision having come to the notice of the court and the court being satisfied that the said provision is violative of article 16 of the constitution of india, declare, that paragraph 2 (3) (i) of the uttar pradesh secondary education services commission (removal of difficulties) (second) order, 1981 the following words are ultra vires of article ..... pradesh secondary education services commission (removal of difficulties) order, 1981, the uttarpradesh secondary educationservices commission(removal of difficulties)(second) order, 1981, theuttar pradesh secondaryeducation servicescommission (removal ofdifficulties) (third) order,1982 and the uttar pradeshsecondary education servicescommission (removal ofdifficulties) (fourth) order,1982 are hereby rescinded.'7. .....
Tag this Judgment!Court : Allahabad
Reported in : 2006(2)AWC2027
..... sought to be added, after more than 12 years of its pendency, even then the second writ petition could not be maintainable because it was open to the petitioner to have claimed the relief for declaring paragraph 5 of the removal of difficulties orders as ultra virus article 14 of the constitution of india. ..... the writ petition was filed in the judgment dated 29.1.1994 this court has held that the petitioner's appointment was illegal and could not have been made by the management in view of paragraph 5 of the removal of difficulties order where only the district inspector of schools could have invited application after advertisement in two daily newspapers and after considering the relative quality points of the candidates, could recommend the case of the best. ..... learned counsel for the petitioner has urged that in earlier writ petition he was taken by surprise so far as the applicability of the first removal of difficulties order is concerned and since he wanted to challenge its virus for which no foundation had been laid in the earlier writ petition, therefore second writ petition was maintainable.11. ..... (aa) to issue a writ in the nature and direction of certiorari to quash para 5 of uttar pradesh secondary education services commission (removal of difficulties) order, 1981 dated 31.7.1981 as ultra virus to it's object as it was never acted upon and treated as ab initio void in state of u.p.9. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1968SC579; 1968(16)BLJR254; [1968]68ITR227(SC); [1968]2SCR1
..... this court held in the appeal filed by the commissioner of income-tax that the expression 'actually allowed' in the removal of difficulties order, 1949, meant allowance actually given effect to, but by virtue of the explanation added by the taxation laws (merged states) (removal of difficulties) amendment order 1962, the correct basis for computing the written down value of the depreciable assets for the relevant period was the one adopted by the income-tax officer ..... counsel for the assessee challenged the validity of the taxation laws (merged states) (removal of difficulties) amendment order, but the court declined to consider that plea holding that an authority or court administering the act cannot permit a challenge to be raised against the vires of the act : k. ..... by the extension of the income-tax act, 1922, the rules and the orders made thereunder to the areas of the merged states, undoubtedly numerous difficulties arose, for the income-tax act, the rules and the orders made thereunder contemplated situations peculiar to the conditions prevailing in british india which were not and could not be prevailing in the merged states. ..... 226 of the constitution, inter alia, for a writ declaring the 1962 order ultra vires the central government, and for injunction restraining enforcement of the order. ..... the territory was constituted into a chief commissioner's province, and was later merged with the state of madhya pradesh under the states reorganisation act, 1956 ..... of the constitution. 13. .....
Tag this Judgment!Court : Allahabad
Reported in : 1998(3)AWC2150; (1998)3UPLBEC1722
..... removal of difficulties) (second) order, 1981 (in short 'the second removal of difficulties order')' as it stood prior to radha raizada in which it has been held that advertisement of short-term vacancy on the notice-board of the institution does not conform with the requirement of article 16(1) of the constitution and procedure for advertisement of such vacancy should be of the same ilk as it is in respect of ad hoc appointment by direct recruitment under the first removal of difficulties order ..... second removal of difficulties order albeit it held arbitrary and repugnant to article 16(1) of the constitution ..... ad hoc appointments of teachers by direct recruitment in short-term vacancies approved or deemed to have been approved by the district inspector of schools in terms of paragraph 2 (3) (iii) of the second removal of difficulties order, for once the district inspector of schools approves, or is deemed to have approved, of the selection, the selectee acquires the status of an ad hoc teacher upon joining the post and a right to continue ..... in radha raizada that the procedure for notifying the short-term vacancy prescribed for direct recruitment of teachers on ad hoc basis under the second removal of difficulties order would be the same as laid down under the first removal of difficulties order for direct recruitment in a substantive vacancy on ad hoc basis, has retroactive effect and hence, the learned single judge has rightly placed reliance ..... court of india in golak .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1989SC1719; (1990)1GLR407; [1989]178ITR345(SC); JT1989(2)SC399; 1989Supp(2)SCC210; [1989]3SCR1
..... after the merger of hyderabad with the union of india, by sections 3 and 13 of the finance act, 1950, the taxation laws in force in that state were repealed and the indian income-tax act, 1922, was extended to that area; and in exercise of the powers conferred by section 12 of the finance act, 1950, the central government issued a notification dated december 2, 1950, called the taxation laws (part b states) (removal of difficulties) order, 1950. ..... 1797 of 1972 on a certificate granted under article 133(l) of the constitution of india. ..... . it is the undisputed position that the very provision which is challenged before us was earlier challenged before a constitution bench of this court in the aforementioned case and that challenge was negatived ..... of the notification of 1956 and also its applicability to the present case on grounds (1) that it was ultra vires the powers conferred on the central government by section 12 of the finance act, 1950, (2) that it contravened article 14 of the constitution, and (3) that, in any case, it could have no retrospective effect.13. ..... . it is not disputed that the decision of the constitution bench of this court in the case of dewan bahadur ramgopal mills ltd ..... : [1961]41itr280(sc) , the very explanation added by the notification dated 8-5-1956, which is challenged before us, came up for consideration before a constitution bench of this court. 11. ..... accordingly, the notification did not contravene article 14 of the constitution. .....
Tag this Judgment!Court : Gujarat
Reported in : [2002]254ITR337(Guj)
..... in our considered opinion, for implementing the scheme with the order of removal of difficulties, the co-noticees against whom the penalties have been quantified at the appellate stage and have made declaration and payment, constitute one separate class from those co-noticees who are facing proceedings at the show-cause notice stage against proposed penalty, irrespective of the stage of proceedings for recovery of tax and penalty against the main ..... on behalf of the union of india, it is submitted that obviously the co-noticees against whom penalties and fines have been adjudicated and amounts quantified, have been kept out of the purview of the benefit of the kvs scheme which is to be read and understood with the order of removal of difficulty issued thereunder because it was never intended that co-noticees who have or who might have given a separate declaration and paid 50 per cent, of tax arrears, should also get ..... proceedings pending in appeal or writ petition--the provisions contained in the order restricting its operation only to co-noticees who have been served with show-cause notices for imposition of penalties but not to the cases of co-noticees against whom penalties have been quantified and they are in appeal, would render the relevant provision of the order per se discriminatory and violative of article 14 of the constitution of india as it would treat differently co-noticees facing penalty proceedings at different .....
Tag this Judgment!Court : Allahabad
Reported in : (2001)2UPLBEC1094
..... the submission that deletion of removal of difficulties orders violates constitutional rights of the management is devoid of any merit ..... therefore, the argument of sri tiwari that the deletion of removal of difficulties orders by insertion of section 33-e in the act amounts to imposing restrictions on the power of the management has to be rejected.7 ..... she further urged that after the deletion of removal of difficulties orders and insertion of section 33-e in the act, there is no provision under which appointment on short- term vacancy could be made by the management as held by this court in mukesh kumar sharma v ..... section 33-e has been inserted in the act by which removal of difficulties orders have been rescinded and the ad-hoc appointment against substantive vacancy could be made by the joint director of education as, per procedure prescribed by section 18(8) of the act ..... secondary education services commission (removal of difficulties) order, 1981, first and, second order, were issued for carrying out the purposes of the act ..... secondary education services commission (removal of difficulties) order, 1981 amounts to placing unreasonable restriction on the right of committee of management to fill the substantive or short-term vacancy ..... secondary education service commission (removal of difficulties) order, 1981 have been rescinded. ..... but once the removal of difficulties orders have been rescinded the management cannot make any ad-hoc appointment except in accordance with section 18 of the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1969]73ITR179(P& H)
..... stage be taken of the provisions contained in section 298 of the 1961 act and of clause 4 of the income-tax (removal of difficulties) order, 1962, promulgated by the central government and published in the gazette of india, dated august 8, 1962:'298. ..... such an application lies in a case where the tribunal has refused to make a reference on the ground that no question of law arises from its appellate order;(iii) the power of judicial superintendence conferred on a high court by article 227 of the constitution can be invoked for setting aside an order of a tribunal holding it has no jurisdiction to decide a particular matter placed before it if it is found that in fact the tribunal had the jurisdiction to adjudicate upon the matter and ..... between the two jurisdictions is that whereas it is only the order of a court subordinate to the high court which can be interfered with under section 115 of the code, article 227 of the constitution can be invoked even for interference with the order of any tribunal which sits within the territorial jurisdiction of the high ..... the jurisdiction of this court under article 227 of the constitution can certainly be invoked if any tribunal within the territorial jurisdiction of this court passes an order which is wholly without jurisdiction or refuses to exercise jurisdiction vested in it on the ground that ..... that this application should be disposed of under article 227 of the constitution as the tribunal has refused to exercise jurisdiction vested in it by .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2007(4)ALT580
..... , as it became necessary to enable them to take timely and appropriate action in cases of theft or diversion of electricity to other areas and as difficulties had arisen in giving effect to the provisions of the electricity act, 2003, in controlling theft of electricity by the distribution licensees, the central government, in exercise of the powers conferred under section 183 of the electricity act, 2003, made the electricity (removal of difficulties) order, 2005 which was notified in s.0.790(e), ministry of power, dated 08-06-2005. ..... (1) the state government may, for the purpose of providing speedy trial of offences referred to in sections 135 - 139, by notification in the official gazette, constitute as many special courts as may be necessary for such area or areas, as may be specified in the notification. ..... section 82(1) requires every state government, within six months from the appointed date, by notification, to constitute for the purposes of the act, a commission for the state to be known as the electricity ..... the supreme court held that, when power theft is found by officials, immediate disconnection of supply of electricity is not violative of article 14 of the constitution and that principles of natural justice would not apply. ..... defines the 'board' to mean the state electricity board, constituted under section 5(1) of the electricity (supply) act, 1948. ..... the 'state commission' to mean the state electricity regulatory commission constituted under sub-section (1) of section 82. .....
Tag this Judgment!