PRESTIGE LIGHTS LTD. v. STATE BANK OF INDIA

8 SCC 449Reported decision2007#10756 most cited

What is PRESTIGE LIGHTS LTD. v. STATE BANK OF INDIA authority for?

Courts expect parties seeking relief to make a full and fair disclosure of all material facts, and failure to do so may lead to dismissal without entering into the merits of the case.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2007 to 2024.

Also referred to as

Prestige Lights Ltd. v. State Bank of India · disclosure of material facts · suppression of facts · misleading statements · ex parte relief · writ petition dismissal · R. v. Kensington

Sections most often in play

Section 143(3)Section 153ASection 69

Judgments citing PRESTIGE LIGHTS LTD. v. STATE BANK OF INDIA

Smt. Rajni Gutpa, Alwar vs. ACIT, Central Circle, Alwar

ITA 44/JPR/2024[2012-13]Status: DisposedITAT Jaipur04 Jun 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Arvind Kumar, CIT
Section 127Section 132Section 139Section 142(1)Section 153ASection 69

…me Hotel v. State of A.P. (1983) 4 SCC 575. G. Narayanaswamy Reddy v. Government of Karnataka (1991) 3 SCC 261. SP Chengalvaraya Naidu v. Jagannath (1994) 1 SCC 1. A.V. Papayya Sastry v. Government of AP (2007) 4 SCC 221, Prestige Lights Limited v. SBI (2007) 8 SCC 449, Sunil Poddar v. Union Bank of India (2008) 2 SCC 326, K.D. Sharma v. SAIL. (2008) 12 SCC 481. G. Jayashree v Bhagwandas S Patel (2009) 3 SCC 141 and Dalip Singh v. State of U.P (2010) 2 SCC 114. In the last mentioned judgment, the Court lamented on the increase in the number of cases in which the parties have tried to misuse the process of Court b…

Samantha Christina Delfina Willis vs. State of Karnataka

WP/24602/2021HC Karnataka01 Jun 2022

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

Section 34Section 482

…ain the petition and dismiss it without entering into merits of the matter. 34. The object underlying the above principle has been succinctly stated by Scrutton, L.J., in R. v. Kensington 5 (2007) 8 SCC 449 23 Income Tax Commrs. [(1917) 1 KB 486 : 86 LJKB 257 : 116 LT 136 (CA)] , in the following words: “[I]t has been for many years the rule of the court, and one which it is of the greatest importance to maintain, that when an applicant comes to the court to obtain relief on an ex parte statement he should make a full and fair disclosure…

Smt K S Swarnamba vs. State of Karnataka

WP/4193/2021HC Karnataka07 Jun 2021

Bench: The Hon’Ble Mr.Justice P.B. Bajanthri Writ Petition No.4193/2021 (Kvoa) Between: 1. Smt. K.S. Swarnamba, Aged 85 Years , (Benefit Of Sr. Citizen Not Claimed) W/O. Sri. Shivaram, R/At No 1630, 3Rd Main 1St Cross, 1St Phase, 5Th Stage, Beml Layout, Rajarajeshwarinagar Bengaluru - 560 098 2. Smt. Bhagyalakshmi Aged 67 Years, (Benefit Of Sr. Citizen Not Claimed) W/O. Late Venkataswamy R/At No. 165, 2Nd Main Road, Chamrajpet, Bengaluru - 560 018. 3. K.S. Balasubramanya Aged 65 Years, (Benefit Of Sr. Citizen Not Claimed), S/O. K.S. Shivaram, R/At. No. 16030, 3Rd Main, 1St Cross, 1St Phase, 5Th Stage, Beml Layout, Rajarajeshwarinagar Bangalore - 560 098. 4. Smt. K.S. Sarojamma, Aged 62 Years, (Benefit Of Sr. Citizen Not Claimed), W/O. Late D. Shamkumar R/At. No. Fb- 60, Hal Township, 2Nd Main, Vimanapura Post, Bangalore - 560 017.

…1)1 KB 486 19 2. HARI NARAIB VS BADRI DAS reported in AIR 1963 AIR (SC) 1558 3. S.P.CHENGALVARAYA NAIDU (DEAD) BY L.Rs VS JAGANNATH (DEAD) BY L.Rs AND OTHERS reported in AIR 1994 SC 853 4. PRESTIGE LIGHTS LTD. VS STATE BANK OF INDIA reported in (2007) 8 SCC 449 5. K.D. SHARMA VS STEEL AUTHORITY OF INDIA LTD. AND OTHERS reported in (2008) 12 SCC 481 6. OSWAL FATS AND OILS LIMITED VS ADDITIONAL COMMISSIONER (ADMINISTRATION), BAREILLY DIVISION, BAREILLY AND OTHERS reported in 2010 (4) SCC 728 7. RAMESH KUMAR AND ANOTHER VS FURU RAM AND ANOTHER reported in (2011) 8 SCC 613 17. Learned counsel f…

Mr. Bineesh Kodiyeri vs. Directorate of Enforcement

WP/13261/2020HC Karnataka16 Mar 2021

Bench: The Hon’Ble Mr. Justice Suraj Govindaraj Writ Petition No. 13261 Of 2020 (Gm-Res) Between: Mr. Bineesh Kodiyeri S/O Mr. Kodiyeri Balakrishnan Aged About 37 Years Kootamvilla Lane, Maruthankuzhi Thiruvananthapuram District Kerala State – 695013

Section 19Section 482

…pellant had himself made a confession before the police. That was in addition to a confession by two others which implicated the appellant in the commission of offences under Section 395 of the Code. 5.31. Prestige Lights Ltd. v. SBI, reported in (2007) 8 SCC 449, more particularly para 33 to WP No. 13261 of 2020 106 35 thereof which are reproduced hereunder for easy reference: 33. It is thus clear that though the appellant Company had approached the High Court under Article 226 of the Constitution, it had not candidly stated all the facts to the Court. The High Court is exercising discretionary a…

M/S Mohan Bhandar vs. Vijaya Bank

WP/37112/2016HC Karnataka23 Jul 2018

Bench: The Hon’Ble Mr.Justice Aravind Kumar Writ Petition Nos. 27975-77/2018 (Gm-Drt) C/W W.P.Nos. 48475/2016 & 37112-37117/2016 (Gm-Res )

Section 138Section 25

…OF INDIA AND ANR. (3) ILR 1985 KAR. 3700- M/S PATIL EXHIBITORS (P) LTD., VS. CORPORATION OF THE CITY OF BANGALORE. (4) AIR 2011 KAR. 27- M/S NITCO ROADWAYS PRIVATE LTD., AND ORS. VS. PUNJAB NATIONAL BANK 20 (5) (2007) 8 SCC 449- PRESTIGE LIGHTS LTD. VS. STATE BANK OF INDIA 13. Sri.M.L.Balaram, learned counsel appearing for debtor has contended that debtor has always exhibited his bonafides and for reasons beyond the control of debtor, secured debt could not be discharged and inspite of repeated attempts made by the debtor, it did not crystalise in repayme…

Pr. Commissioner of Income Tax, Delhi-2 vs. M/S Bose Corporation (India) Pvt. L to

The appeal is allowed to the above extent

ITA/462/2016HC Delhi23 Aug 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

Section 21Section 23Section 28

…Page 28 of 57 33. That apart, apropos Sections 41 and 42 of the NDPS Act, the Supreme Court has, in M. Prabhulal v. Assistant Director, Directorate of Revenue Intelligence, (2003) 8 SCC 449, held thus (in para 41 of the report): ―Section 41(1) which empowers a Magistrate to issue warrant for arrest of any person whom he has reason to believe to have committed any offence punishable under the NDPS Act or for search, has not much relevance for the purpose of considering the contention. Under Section 41(2) only a Gazetted Officer…

M. Sadiq Ali Baig vs. The Government of Karnataka

WP/16598/2014HC Karnataka17 Feb 2016

Bench: The Hon'Ble Mr. Justice Ashok B. Hinchigeri

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17th DAY OF FEBRUARY 2016 BEFORE THE HON'BLE MR. JUSTICE ASHOK B. HINCHIGERI WRIT PETITION No.16598 OF 2014 (GM-KIADB) C/W WRIT PETITION No.51918 OF 2014 W.P.No.16598/2014: BETWEEN : M.Sadiq Ali Baig, S/o.Authaulla Baig, Aged about 63 years, Ali Manzil, JC Nagar, 2nd Cross, Shimoga – 577 201. ... Petitioner (By Sri P.N.Hegde, Advocate) AND: 1. The Government of Karnataka, Department of Industries and Commerce, Vikasa Soudha, Bangalore – 560 001, Represented by its Secretary. 2. Karnataka…

Zahara Begum vs. The State of Karnataka

WP/51918/2014HC Karnataka17 Feb 2016

Bench: The Hon'Ble Mr. Justice Ashok B. Hinchigeri

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17th DAY OF FEBRUARY 2016 BEFORE THE HON'BLE MR. JUSTICE ASHOK B. HINCHIGERI WRIT PETITION No.16598 OF 2014 (GM-KIADB) C/W WRIT PETITION No.51918 OF 2014 W.P.No.16598/2014: BETWEEN : M.Sadiq Ali Baig, S/o.Authaulla Baig, Aged about 63 years, Ali Manzil, JC Nagar, 2nd Cross, Shimoga – 577 201. ... Petitioner (By Sri P.N.Hegde, Advocate) AND: 1. The Government of Karnataka, Department of Industries and Commerce, Vikasa Soudha, Bangalore – 560 001, Represented by its Secretary. 2. Karnataka…

S N Simha vs. The State of Karnataka

In the result there is no merit in this writ petition and the

WP/24840/2012HC Karnataka04 Oct 2012

Bench: The Hon’Ble Mr. Justice Anand Byrareddy Writ Petition No. 24840 Of 2012 (La-Kiadb) Between: 1. S.N.Simha, Aged About 73 Years, Son Of Late G.R.Swamy, 2. S.N.Yamuna Devi, Wife Of Sri. S.N.Simha, Aged About 66 Years, Both Are Proprietors M/S. Viswabandhu Press & Sree Bharathi Cottage Industries Company, No.16, 1St Cross, Cottonpet, Bangalore – 560 053. …Petitioners (By Shri. S.P.Shankar, Senior Advocate For Shri. K.L.Sreenivas, Advocate For M/S. K.N.L. Associates) And: 1. The State Of Karnataka, Represented By Its Secretary, Commerce & Industries

Section 28(4)Section 3

…1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 04TH DAY OF OCTOBER 2012 BEFORE THE HON’BLE MR. JUSTICE ANAND BYRAREDDY WRIT PETITION No. 24840 OF 2012 (LA-KIADB) BETWEEN: 1. S.N.Simha, Aged about 73 years, Son of Late G.R.Swamy, 2. S.N.Yamuna Devi, Wife of Sri. S.N.Simha, Aged about 66 years, Both are proprietors M/s. Viswabandhu press And Sree Bharathi Cottage Industries Company, No.16, 1st Cross, Cottonpet, Bangalore – 560 053. …PETITIONERS (By Shri. S.P.Shankar, Senior Advocate for Shri. K.L.Sreenivas, Advocate for M/s. K.N.L. Associates) AND: 1. The State of Karnataka, Represented by its Secre…

Ravindran @ John vs. Superintendent of Customs

Crl.A. No.-001201-001201 - 2005Supreme Court14 May 2007
For Respondent: The Superintendent of Customs
Section 42(2)Section 8

…rch was in fact conducted by PW \0261 as he has claimed. As his evidence is required to be approached with suspicion due to violation of Section 42 of the Act we may require corroboration from independent sources that is lacking in this case". In (2003) 8 SCC 449 M. Prabhulal Versus Assistant Directorate of Revenue Intelligence, a similar question was raised in the context of the provisions of the NDPS Act. This Court held: "Next, the learned counsel contends that the independent witnesses of the recovery of the contraband having not been examined and only police witnesses having been examined, the…

PRESTIGE LIGHTS LTD. v. STATE BANK OF INDIA (8 SCC 449) — Cited in 10 Judgments | BharatTax