Ashok Lanka and Another v. Rishi Dixit and Others

The Managing Director vs. Smt Siddamma

Bench: JOHN MICHAEL CUNHA

…aforesaid submissions, reliance has been placed on decisions of Supreme Court in 'STATE OF TAMILNADU AND OTHERS VS. K.SHYAMSUNDAR AND OTHERS', (2011) 8 SCC 737 and 'BHUWALKA STEEL INDUSTRIES LIMITED AND ANOTHER VS. UNION OF INDIA AND OTHERS', (2017) 5 SCC 598. 6. Learned Additional Government Advocate submitted that PTCL Act is a special law which prevails over the general law viz., the Act. It is further submitted that even if the land is converted under Section 95(2) of 10 the Act, the same continues to be 'granted land' for the purposes of PTCL Act and the rights conferred under the spec…

The Commissioner of Income vs. M/Sadishwar India

Bench: K.S.MUDAGAL,H.G.RAMESH

…aforesaid submissions, reliance has been placed on decisions of Supreme Court in 'STATE OF TAMILNADU AND OTHERS VS. K.SHYAMSUNDAR AND OTHERS', (2011) 8 SCC 737 and 'BHUWALKA STEEL INDUSTRIES LIMITED AND ANOTHER VS. UNION OF INDIA AND OTHERS', (2017) 5 SCC 598. 6. Learned Additional Government Advocate submitted that PTCL Act is a special law which prevails over the general law viz., the Act. It is further submitted that even if the land is converted under Section 95(2) of 10 the Act, the same continues to be 'granted land' for the purposes of PTCL Act and the rights conferred under the spec…

Commnr. of Customs (Imports), Mumbai vs. M/S. Tullow India Operations Ltd

…en rule of literal interpretation must be given effect to. But it is also well-settled that where literal interpretation gives rise to an anomaly or absurdity, the same should be avoided. [See Ashok Lanka and Another vs. Rishi Dixit and Others \026 (2005) 5 SCC 598] Colgate Palmolive (India) Ltd. vs. MRTP Commission and Others \026 (2003) 1 SCC 129]. Furthermore, it is also well-settled that the Legislature always intends to avoid hardship. In a situation of this nature, the exemption notification cannot be construed in a way which would prove to be oppressive in nature. However, we do not intend to…