76. In Kunj Behari Lal Butail v. State of H.P

3 SCC 40Reported decision2000#24323 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2015 to 2023.

Judgments citing 76. In Kunj Behari Lal Butail v. State of H.P

M/s Durga Granites vs. The Assistant Commissioner of Income Tax, Circle - 1

ITTA/30/2023HC Telangana04 Sept 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

…of rule-making power by an Act does not enable the rule-making authority to make a rule which travels beyond the scope of the enabling Act or which is inconsistent therewith or repugnant thereto.” 76. In Kunj Behari Lal Butail v. State of H.P., (2000) 3 SCC 40, it has been ruled thus : (SCC p. 46, para 13) “13. It is very common for the legislature to provide for a general rule-making power to carry out the purpose of the Act. When such a power is given, it may be permissible to find out the object of the enactment and then see if the rules framed satisfy the test of having been so framed as to fall…

Wipro Ltd vs. Asst. Collector of Customs

The appeals are allowed in the aforesaid terms with no order as to

C.A. No.-009766-009775 - 2003Supreme Court16 Apr 2015
Section 14Section 14(1)Section 156Section 22

…rming part of a tea estate including land subservient to a tea plantation have been placed beyond the ken of the Act. Such land is not to be taken in account either for calculating area of surplus land or for calculating the area of land 4 (2000) 3 SCC 40 Civil Appeal No(s). 9766-9775 of 2003 Page 35 of 37 Page 36 JUDGMENT which a person may retain as falling within the ceiling limit. We fail to understand how a restriction on transfer of such land is going to carry out any purpose of the Act. We are fortified in taking such view by the Constitution Bench decision of this Court in Bhi…

Wipro Ltd vs. Asst. Collector of Customs

The appeals are allowed in the aforesaid terms with no order as to

C.A. No.-009766-009775 - 2003Supreme Court16 Apr 2015
Section 14Section 14(1)Section 156Section 22

…rming part of a tea estate including land subservient to a tea plantation have been placed beyond the ken of the Act. Such land is not to be taken in account either for calculating area of surplus land or for calculating the area of land 4 (2000) 3 SCC 40 Civil Appeal No(s). 9766-9775 of 2003 Page 35 of 37 Page 36 JUDGMENT which a person may retain as falling within the ceiling limit. We fail to understand how a restriction on transfer of such land is going to carry out any purpose of the Act. We are fortified in taking such view by the Constitution Bench decision of this Court in Bhi…

76. In Kunj Behari Lal Butail v. State of H.P (3 SCC 40) — Cited in 3 Judgments | BharatTax