Court : Rajasthan
Reported in : 1981()WLN263
..... (2) in issuing the notices under section 148 and making the assessment order under section 147 of the act, the respondents relied on photo copies of certain documents which purport to have been attested by one of the indian consular officers abroad acting under section 3 of the diplomatic and consular officers (oaths and fees) act, 1948. ..... in addition to this multiple relief, the petitioner also prayed for a declaration that sections 147 and 148 of the act and section 3 of the diplomatic and consular officers (oaths and fees) act, 1948, are unconstitutional and, therefore, null and void.2. ..... the respondents denied that sections 147 and 148 of the act and section 3 of the diplomatic and consular officers (oaths and fees) act, 1948, are violative in any manner of the provisions of arts. ..... after hearing the petitioner's counsel at length, we find no substance at all in the petitioner's challenge to the constitutionality of sections 147 and 148 of the act and section 3 of the diplomatic and consular officers (oaths and fees) act, 1948. ..... thus, the challenge to the constitutionality of section 3, diplomatic and consular officers (oaths and fees) act, 1948, also fails.23. ..... similarly, there is no force in the argument that section 3, diplomatic and consular officers (oaths and fees) act, 1948, is unconstitutional. .....
Tag this Judgment!Court : Rajasthan
Reported in : (1982)25CTR(Raj)175; [1982]134ITR119(Raj)
..... if the document is otherwise relevant and proved according to law, its photo copy can be admitted in evidence provided such copy is duly authenticated in the manner prescribed by the diplomatic and consular officers (oaths and fees) act, 1948.before concluding the discussion on this point, we may add that in making an assessment, the ito does not act merely on what is technically described as 'evidence' in the indian evidence act. ..... counsel for the petitioner attacked the constitutionality of this section mainly on the ground that it arbitrarily dispenses with the formal proof of a document, as required by the indian evidence act, and thus enables a court to admit an unproved document merely on the strength that it bears the authenticating seal and signatures of a diplomatic or consular officer. ..... section 3(2) lays down that a document purporting to have been authenticated in the manner prescribed and bearing a seal of such diplomatic or consular officer shall be admitted in evidence without proof of the seal or signature of the officer concerned or of the official character of that person. ..... section 3(1) confers power on the indian diplomatic and consular officers in foreign countries to administer any oath and do any notarial act which any notary public may do within a state and every oath so administered and notarial act so done shall be as effectual as if duly administered or done by any lawful authority in a state. .....
Tag this Judgment!Court : Rajasthan
Reported in : (2004)191CTR(Raj)352; [2005]274ITR47(Raj)
..... , 1980, in accordance with the rules of government of india diplomatic and consular officers (oath and fees) act, 1948, after seeing the originals from the said foreign national cannot be acted upon as evidence by the ito unless the original documents or accounts book are produced or the author or the accounts book is produced for cross-examination by the assessee as ..... amongst other questions, the following questions were referred to this court :whether the provisions of cpc for issuing of summoning foreign national is possible under law under sections 75 and 77 r/w order 26, rule 5, cpc whether the tribunal was justified in observing that production of original document is required even when the copies have been attested from original documents by consulate general of india ..... the case has a chequered history of multiple rounds of litigations and since the question raised in these applications is already subject-matter of a reference made to this court under section 256(1) by the tribunal at the earlier stage and is pending before this court, and about which there is no dispute that the questions referred to in the case of the assessee in ..... while considering the application under section 256(2), the scope of inquiry is to see whether any question of law arises out of the order of the tribunal and whether it has not become academic to the decision of the case in ..... high court has rejected to direct a reference under section 256(2), when the tribunal had set aside the additions .....
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