JT 2001(2) SC 642 and in BANK OF INDIA v. KETHAN PAREKH

8 SCC 148Reported decision2012#2580 most cited

What is JT 2001(2) SC 642 and in BANK OF INDIA v. KETHAN PAREKH authority for?

When two special acts conflict, the later act generally prevails, unless the dominant purpose of the earlier act is covered by the contingency in question, in which case the earlier act may prevail.

45

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2013 to 2026.

Also referred to as

Solidaire India Limited vs Fairgrowth Financial Services · Bank of India vs Kethan Parekh · conflicting special acts · later act prevails · dominant purpose · overriding effect

Sections most often in play

Section 10ASection 37Section 37(1) of the Income Tax ActSection 43(5)Section 10A of the Income Tax ActSection 194J of the Income Tax ActSection 1961 - Section 143(2)Section 1961 - Section 250(4)

Issues it is cited on

stpi unittest of enduring benefitsection 203convertible foreign exchangesoftware technology parksection 10(2)section 39speculative transactionscheme of arrangementdemergerinfrastructure facilitysection 194j

Judgments citing JT 2001(2) SC 642 and in BANK OF INDIA v. KETHAN PAREKH

S. Rajendran vs. The Deputy Commissioner of Income Tax (Benami Prohibition)

The appeals are dismissed with

C.A. No.-007140 - 2022Supreme Court24 Feb 2026

Bench: HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA

Section 132Section 24Section 24(1)

…between special acts, the dominant purpose of both statutes would have to be analyzed to ascertain which one should prevail over the other. The primary effort of the interpreter must be to harmonise, not excise….” 17 Bank of India v. Ketan Parekh, (2008) 8 SCC 148. Relevant portion of the judgment is as follows: “28. …But cases might arise where both the enactments have the non obstante clause then in that case, the proper perspective would be that one has to see the subject and the dominant purpose for which the special enactment was made and in case the dominant purpose is covered by that contingenci…

Shrivastava Associates, Raipur vs. Income Tax Officer-3(1), Raipur

In the result, appeal of the assessee is allowed for statistical purposes

ITA 283/RPR/2023[2016-17]Status: DisposedITAT Raipur02 Jun 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.283/Rpr/2023 "नधा"रण वष" /Assessment Year : 2016-17 Shrivastava Associates 8, Shopping Complex, Ring Road No.1 Priyadarshini Nagar, Raipur-492 001 Pan: Abefs6510J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR

…a judicial discretion circumscribed by the limitation specified in the Rule itself”. Relying upon the earlier decision in the matter of the Union of India v. Ibrahim Uddin5 , their Lordships observed as under: - “30. In Union of India v. Ibrahim Uddin, (2012) 8 SCC 148 : (2012) 4 SCC (Civ) 362, this Court held as under : (SCC pp. 167-68 & 170, paras 36-37, 40 & 47) “36. The general principle is that the appellate court should not travel outside the record of the lower court and cannot take any evidence in appeal. However, as an exception, Order 41 Rule 27 CPC enables the appellate court to take additional evidenc…

Axalta Coating Systems India Private Limted, Gurgaon vs. DCIT, Circle-3(2), New Delhi

In the result the grounds of appeal of the assessee in ITA

ITA 9344/DEL/2019[2015-16]Status: DisposedITAT Delhi14 Nov 2024AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Ajit Jain, ARFor Respondent: Shri Rajesh Kumar, CIT-DR

…pinion. The DR distinguished the cases relied upon by the assessee and supported his arguments relying on the following decisions: 1. Commissioner of Income Tax Vs. Smt. Kamal C. Mahboobbani in 81 taxmann 311 (Bom.)/214 ITR 15. 2. UoI V Ibrahim Uddin (2012) 8 SCC 148 13. We have heard the rival submissions and have perused the relevant material on record. For better understanding of the issue in hand, the content of Rule 29 of the Income Tax (Appellate Tribunal) Rules 1963 is extracted as below: “29. Production of additional evidence before the Tribunal:- The parties to the appeal shall not be entitled to p…

DCIT Central Circle 5 4, Mumbai vs. L and T Valdel Engineering Limited, Bangaluru

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4767/MUM/2023[2011-12]Status: DisposedITAT Mumbai30 Oct 2024AY 2011-12

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…r have drawn wrong inferences from proved facts by applying the law erroneously or the decision is based on no evidence. The aforesaid decisions were referred to with approval in VIJAY KUMAR TALWAR supra as well as in 'UNION OF INDIA V. IBRAHIM UDDIN', (2012) 8 SCC 148 and has been followed by a division bench of this court in 'CIT VS. SOFT BRANDS (P.) LTD.,' (2018) 406 TYR 513. 7. The findings of fact have not been assailed as perverse. it is alsu pertinent to mention that even in memo of appeal neither any grounds have been urged nor any material has been placed on record to demonstrate that the concurrent find…

DCIT Central Circle 5(4), Mumbai vs. L and T Valdel Engineering Limited, Bangaluru

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4715/MUM/2023[2013-14]Status: DisposedITAT Mumbai30 Oct 2024AY 2013-14

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…r have drawn wrong inferences from proved facts by applying the law erroneously or the decision is based on no evidence. The aforesaid decisions were referred to with approval in VIJAY KUMAR TALWAR supra as well as in 'UNION OF INDIA V. IBRAHIM UDDIN', (2012) 8 SCC 148 and has been followed by a division bench of this court in 'CIT VS. SOFT BRANDS (P.) LTD.,' (2018) 406 TYR 513. 7. The findings of fact have not been assailed as perverse. it is alsu pertinent to mention that even in memo of appeal neither any grounds have been urged nor any material has been placed on record to demonstrate that the concurrent find…

DCIT CC -5 (4), Mumbai vs. L and T Valdel Engineering Limited, Mumbai

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4684/MUM/2023[2015-16]Status: DisposedITAT Mumbai30 Oct 2024AY 2015-16

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…r have drawn wrong inferences from proved facts by applying the law erroneously or the decision is based on no evidence. The aforesaid decisions were referred to with approval in VIJAY KUMAR TALWAR supra as well as in 'UNION OF INDIA V. IBRAHIM UDDIN', (2012) 8 SCC 148 and has been followed by a division bench of this court in 'CIT VS. SOFT BRANDS (P.) LTD.,' (2018) 406 TYR 513. 7. The findings of fact have not been assailed as perverse. it is alsu pertinent to mention that even in memo of appeal neither any grounds have been urged nor any material has been placed on record to demonstrate that the concurrent find…

DCIT Central Circle 5 4 Mumbai, Mumbai vs. L and T Valdel Engineering Limited, Bangaluru

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4683/MUM/2023[2014-15]Status: DisposedITAT Mumbai30 Oct 2024AY 2014-15

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…r have drawn wrong inferences from proved facts by applying the law erroneously or the decision is based on no evidence. The aforesaid decisions were referred to with approval in VIJAY KUMAR TALWAR supra as well as in 'UNION OF INDIA V. IBRAHIM UDDIN', (2012) 8 SCC 148 and has been followed by a division bench of this court in 'CIT VS. SOFT BRANDS (P.) LTD.,' (2018) 406 TYR 513. 7. The findings of fact have not been assailed as perverse. it is alsu pertinent to mention that even in memo of appeal neither any grounds have been urged nor any material has been placed on record to demonstrate that the concurrent find…

DCIT Central Circle 5 4, Mumbai vs. L and T Valdel Engineering Limited, Karnataka

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4682/MUM/2023[2012-13]Status: DisposedITAT Mumbai30 Oct 2024AY 2012-13

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…r have drawn wrong inferences from proved facts by applying the law erroneously or the decision is based on no evidence. The aforesaid decisions were referred to with approval in VIJAY KUMAR TALWAR supra as well as in 'UNION OF INDIA V. IBRAHIM UDDIN', (2012) 8 SCC 148 and has been followed by a division bench of this court in 'CIT VS. SOFT BRANDS (P.) LTD.,' (2018) 406 TYR 513. 7. The findings of fact have not been assailed as perverse. it is alsu pertinent to mention that even in memo of appeal neither any grounds have been urged nor any material has been placed on record to demonstrate that the concurrent find…

Larsen & Toubro Limited (Successor to M/S L & T Va;De; Engineering Limited ), Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 5(4) Mumbai (Earlier AO Dcitm Circle 11(5) Bangalore, Mumbai

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4555/MUM/2023[2015-16]Status: DisposedITAT Mumbai30 Oct 2024AY 2015-16

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…r have drawn wrong inferences from proved facts by applying the law erroneously or the decision is based on no evidence. The aforesaid decisions were referred to with approval in VIJAY KUMAR TALWAR supra as well as in 'UNION OF INDIA V. IBRAHIM UDDIN', (2012) 8 SCC 148 and has been followed by a division bench of this court in 'CIT VS. SOFT BRANDS (P.) LTD.,' (2018) 406 TYR 513. 7. The findings of fact have not been assailed as perverse. it is alsu pertinent to mention that even in memo of appeal neither any grounds have been urged nor any material has been placed on record to demonstrate that the concurrent find…

Larsen & Toubro Limited (Successor to M/S L & T Valdel Engineering Limited ), Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 5(4), Mumbai

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4554/MUM/2023[2014-15]Status: DisposedITAT Mumbai30 Oct 2024AY 2014-15

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…r have drawn wrong inferences from proved facts by applying the law erroneously or the decision is based on no evidence. The aforesaid decisions were referred to with approval in VIJAY KUMAR TALWAR supra as well as in 'UNION OF INDIA V. IBRAHIM UDDIN', (2012) 8 SCC 148 and has been followed by a division bench of this court in 'CIT VS. SOFT BRANDS (P.) LTD.,' (2018) 406 TYR 513. 7. The findings of fact have not been assailed as perverse. it is alsu pertinent to mention that even in memo of appeal neither any grounds have been urged nor any material has been placed on record to demonstrate that the concurrent find…

Larsen & Toubro Limited (Successor to M/S L & T Valdel Engineering Limited ), Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 5(4), Mumbai Earlier AO DCIT, Circle 11(5) Banglore, Mumbai

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4553/MUM/2023[2013-14]Status: DisposedITAT Mumbai30 Oct 2024AY 2013-14

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…r have drawn wrong inferences from proved facts by applying the law erroneously or the decision is based on no evidence. The aforesaid decisions were referred to with approval in VIJAY KUMAR TALWAR supra as well as in 'UNION OF INDIA V. IBRAHIM UDDIN', (2012) 8 SCC 148 and has been followed by a division bench of this court in 'CIT VS. SOFT BRANDS (P.) LTD.,' (2018) 406 TYR 513. 7. The findings of fact have not been assailed as perverse. it is alsu pertinent to mention that even in memo of appeal neither any grounds have been urged nor any material has been placed on record to demonstrate that the concurrent find…

Larsen & Toubro Limited (Successor to M/S L & T Valdel Engineering Limited ), Mumbai vs. Assistant Commissioner of Income Tax. Central Circle 5(4) Mumbai(Earlier AO DCIT, Circle 11(5) Bangalore ), Mumbai

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4552/MUM/2023[2012-13]Status: DisposedITAT Mumbai30 Oct 2024AY 2012-13

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…r have drawn wrong inferences from proved facts by applying the law erroneously or the decision is based on no evidence. The aforesaid decisions were referred to with approval in VIJAY KUMAR TALWAR supra as well as in 'UNION OF INDIA V. IBRAHIM UDDIN', (2012) 8 SCC 148 and has been followed by a division bench of this court in 'CIT VS. SOFT BRANDS (P.) LTD.,' (2018) 406 TYR 513. 7. The findings of fact have not been assailed as perverse. it is alsu pertinent to mention that even in memo of appeal neither any grounds have been urged nor any material has been placed on record to demonstrate that the concurrent find…

Larsen & Toubro Limited, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 5(4), Mumbai (Earlier AO DCIT, Circle 11(5) Banglore ., Mumbai

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4551/MUM/2023[2011-12]Status: DisposedITAT Mumbai30 Oct 2024AY 2011-12

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…r have drawn wrong inferences from proved facts by applying the law erroneously or the decision is based on no evidence. The aforesaid decisions were referred to with approval in VIJAY KUMAR TALWAR supra as well as in 'UNION OF INDIA V. IBRAHIM UDDIN', (2012) 8 SCC 148 and has been followed by a division bench of this court in 'CIT VS. SOFT BRANDS (P.) LTD.,' (2018) 406 TYR 513. 7. The findings of fact have not been assailed as perverse. it is alsu pertinent to mention that even in memo of appeal neither any grounds have been urged nor any material has been placed on record to demonstrate that the concurrent find…

ACIT Circle 2 vs. Niit Online Learning Ltd

In the result, the appeals of the Revenue are dismissed and that of the additional grounds of the assessee are dismissed

ITA 3903/DEL/2006[2002-2003]Status: DisposedITAT Delhi05 Aug 2022AY 2002-2003

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. G. C. Srivastava, Special Counsel
Section 132Section 153A

…ed not be proved. In fact, once admitted, the Assessee is estopped from contending to the contrary that no search took place. Reliance in this regard is placed on the decision of the Hon’ble Supreme Court in the case of Union of India v. Ibrahim Uddin, (2012) 8 SCC 148 wherein it was held that: - “32. In view of the above, the law on the admissions can be summarized to the effect that admission made by a party though not conclusive, is a decisive factor in a case unless the other party successfully withdraws the same or proves it to be erroneous. Even if the admission is not conclusive it may operate as an estop…

ACIT Circle 2 vs. Niit Online Learning Ltd

In the result, the appeals of the Revenue are dismissed and that of the additional grounds of the assessee are dismissed

ITA 3902/DEL/2006[2004-2005]Status: DisposedITAT Delhi05 Aug 2022AY 2004-2005

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. G. C. Srivastava, Special Counsel
Section 132Section 153A

…ed not be proved. In fact, once admitted, the Assessee is estopped from contending to the contrary that no search took place. Reliance in this regard is placed on the decision of the Hon’ble Supreme Court in the case of Union of India v. Ibrahim Uddin, (2012) 8 SCC 148 wherein it was held that: - “32. In view of the above, the law on the admissions can be summarized to the effect that admission made by a party though not conclusive, is a decisive factor in a case unless the other party successfully withdraws the same or proves it to be erroneous. Even if the admission is not conclusive it may operate as an estop…

ACIT Circle 2 vs. Niit Online Learning Ltd

In the result, the appeals of the Revenue are dismissed and that of the additional grounds of the assessee are dismissed

ITA 3901/DEL/2006[2003-2004]Status: DisposedITAT Delhi05 Aug 2022AY 2003-2004

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. G. C. Srivastava, Special Counsel
Section 132Section 153A

…ed not be proved. In fact, once admitted, the Assessee is estopped from contending to the contrary that no search took place. Reliance in this regard is placed on the decision of the Hon’ble Supreme Court in the case of Union of India v. Ibrahim Uddin, (2012) 8 SCC 148 wherein it was held that: - “32. In view of the above, the law on the admissions can be summarized to the effect that admission made by a party though not conclusive, is a decisive factor in a case unless the other party successfully withdraws the same or proves it to be erroneous. Even if the admission is not conclusive it may operate as an estop…

Mr Dyani Antony Paul vs. Union of India

WP/38642/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…wo Acts are Special Acts, in such an event it is the later act which will prevail. Hon'ble Apex Court in SOLIDAIRE INDIA LIMITED vs FAIRGROWTH FINANCIAL SERVICES reported in JT 2001(2) SC 642 and in BANK OF INDIA VS. KETHAN PAREKH reported in (2008) 8 SCC 148 has held when both Acts are Special Acts, it is subsequent legislation which will have a over- riding effect. It was further observed by Hon'ble Apex Court that cases might arise where both the enactments have the non-obstante clause, then in that event the proper perspective would be that one has to see the subject 174 and dominant purpose…

Desaraju Venugopal vs. The Assistant Director

WP/8261/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…wo Acts are Special Acts, in such an event it is the later act which will prevail. Hon'ble Apex Court in SOLIDAIRE INDIA LIMITED vs FAIRGROWTH FINANCIAL SERVICES reported in JT 2001(2) SC 642 and in BANK OF INDIA VS. KETHAN PAREKH reported in (2008) 8 SCC 148 has held when both Acts are Special Acts, it is subsequent legislation which will have a over- riding effect. It was further observed by Hon'ble Apex Court that cases might arise where both the enactments have the non-obstante clause, then in that event the proper perspective would be that one has to see the subject 174 and dominant purpose…

Sri S Thimmaraju vs. The Assistant Director

WP/42157/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…wo Acts are Special Acts, in such an event it is the later act which will prevail. Hon'ble Apex Court in SOLIDAIRE INDIA LIMITED vs FAIRGROWTH FINANCIAL SERVICES reported in JT 2001(2) SC 642 and in BANK OF INDIA VS. KETHAN PAREKH reported in (2008) 8 SCC 148 has held when both Acts are Special Acts, it is subsequent legislation which will have a over- riding effect. It was further observed by Hon'ble Apex Court that cases might arise where both the enactments have the non-obstante clause, then in that event the proper perspective would be that one has to see the subject 174 and dominant purpose…

M/S. Jsw Steel Limited vs. Deputy Director

WP/19313/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…wo Acts are Special Acts, in such an event it is the later act which will prevail. Hon'ble Apex Court in SOLIDAIRE INDIA LIMITED vs FAIRGROWTH FINANCIAL SERVICES reported in JT 2001(2) SC 642 and in BANK OF INDIA VS. KETHAN PAREKH reported in (2008) 8 SCC 148 has held when both Acts are Special Acts, it is subsequent legislation which will have a over- riding effect. It was further observed by Hon'ble Apex Court that cases might arise where both the enactments have the non-obstante clause, then in that event the proper perspective would be that one has to see the subject 174 and dominant purpose…