Having Regard To - Definition - Law Dictionary Home Dictionary Definition having-regard-to

Definition :

Having regard to, the expression is not 'having regard only to' but 'having regard to'. These words are not a fetter; they are not words of limitation, but of general guidance to make an estimate, Sitaram Sugar Co. Ltd. v. Union of India, AIR 1990 SC 1277 (1290): (1990) 3 SCC 223. [Essential Commodities Act (10 of 1955), s. 3(3C)]

It indicates that in exercising the power, regard must be had also to the factors enumerated together with all factors relevant for exercise of that power, India Cement Ltd. v. Union of India, AIR 1991 SC 724 (730): (1990) 4 SCC 356.

The words 'having regard to' used in the section do not restrict the consideration only to two matters indicated in the section as it is impossible to arrive at a conclusion as to reasonableness by considering only the two matters mentioned isolated from other relevant factors. It is neither possible nor advisable to lay down any decisive tests for the guidance of the Income-tax Officer. The satisfaction depends upon the facts of each case, Delhi Farming & Construction (P) Ltd. v. CIT, (2003) 5 SCC 36 AIR 2003 SC 1316 (1322). [Income-tax Act, 1961, ss. (104) (1) 4(2) (i) (since omitted)]

Means harm to the health of humans or other living organisms or other interferences with the ecological system of which they form part and, in case of man, includes offences caused to any of his senses or harm to his property [See English Environment Protection Act, 1990, ss. 107(1) & (6)].

Having regard to, means well-settled. It indicates that in exercising the power, regard must be had also to the factors enumerated together with all factors relevant for exercise of that power, Rajesh Kumar v. D.C.I.T., AIR 2007 SC 181.