Judgment Search Results Home > Cases Phrase: patents act 1970 39 of 1970 section 150 security for costs Sorted by: old Court: guwahati Year: 1985 Page 1 of about 1 results (0.212 seconds)

Shri Altafur Rahman Vs. Union of India (Uoi) and ors.

Court : Guwahati

K. Lahiri, J. 1. By this application under Article 226 of the Constitution of India, the petitioner questions the jurisdiction of the Controller to impose penalty under Section 73(5) of the Estate Duty Act, for short, 'the Act'. The petitioner calls in question the jurisdiction of the Controller to impose penalty without consideration of his application to treat him 'as not being in default', and it involves consideration as to the ambit of discretionary power of the Controller under Section 73(4) of the Act to treat an accountable person 'as not being in default'. The case also involves the interpretation of sections 62, 70, 73(4) and 73(5) of the Act. In the process, we are to consider the contour of power of the High Court under Article 226 of the Constitution of India to interfere with the discretionary power of the Controller under Section 73(4) of the Act as well as his quasi-judicial power to impose penalty under Section 73(5) of the Act read with Section 46(1) of the Indian ...