Punjab Land Development and Reclamation Corporation Ltd. v. Presiding Officer, Labour Court

3 SCC 682Supreme Court of India1990#2788 most cited

What is Punjab Land Development and Reclamation Corporation Ltd. v. Presiding Officer, Labour Court authority for?

A decision is considered 'per incuriam' if rendered through inadvertence, such as when a court acts in ignorance of its own previous decisions, a superior court's decision, or statutory provisions. Further, defining a word in a statute implies that it has no other meaning, thereby restricting the scope unless additional categories are expressly included.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2025.

Also referred to as

Punjab Land Development and Reclamation Corporation Ltd. v. Presiding Officer · 3 SCC 682 · per incuriam · statutory interpretation · Section 115JB(2) · Section 14A · Section 143 · definition scope · ignoring precedent · inadvertent decision

Sections most often in play

Section 115JB(2)Section 14Section 142(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 14A

Issues it is cited on

section 2(7)section 119(1)section 6(3)section 44csection 36(1)(viii)retrospective amendmentdomestic companysection 90(2)section 18tax benefitsection 80p(1)section 80p(4)

Judgments citing Punjab Land Development and Reclamation Corporation Ltd. v. Presiding Officer, Labour Court

INCOME TAX OFFICER, WARD-7(2)(1), BENGALURU, BANGALORE vs. M/S. BANGALORE CREDIT CO-OPERATIVE SOCIETY LIMITED , BANGALORE

ITA 2348/BANG/2024[2020-21]Status: DisposedITAT Bangalore30 Jun 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Smt. Neha Sahay, D.R
Section 250

…decision, in which case it must follow that decision ; or when the decision is given in ignorance of the terms of a statute or rule having statutory force. " In Punjab Land Development and Reclamation Corporation Ltd. v. Presiding Officer, Labour Court [1990] 3 SCC 682 ; [1990] 77 FJR 17 (SC), the Supreme Court explained the expression " per incuriam " thus ( at page 36 of 77 FJR ) : " The Latin expression per incuriam means through inadvertence. A decision can be said generally to be given per incuriam when the Supreme Court has acted in ignorance of a previous decision of its own or when a High Court has acted…

INCOME-TAX OFFICER, WARD-7(2)(1), BENGALURU, BENGALURU vs. M/S. BANGALORE CREDIT CO-OPERATIVE SOCIETY LIMITED, BENGALURU

ITA 2347/BANG/2024[2018-19]Status: DisposedITAT Bangalore30 Jun 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Respondent: Sri Sandeep Chalapathy, A.R
Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…decision, in which case it must follow that decision ; or when the decision is given in ignorance of the terms of a statute or rule having statutory force. " In Punjab Land Development and Reclamation Corporation Ltd. v. Presiding Officer, Labour Court [1990] 3 SCC 682 ; [1990] 77 FJR 17 (SC), the Supreme Court explained the expression " per incuriam " thus ( at page 36 of 77 FJR ) : " The Latin expression per incuriam means through inadvertence. A decision can be said generally to be given per incuriam when the Supreme Court has acted in ignorance of a previous decision of its own or when a High Court has acted…

VIDHARBHA KONKAN GRAMIN BANK ,NAGPUR vs. INCOME TAX OFFICER WARD 1(5) , NAGPUR

In the result, appeal filed by the assessee for A

ITA 8/NAG/2019[2015-2016]Status: DisposedITAT Nagpur28 Nov 2024AY 2015-2016

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri C. NareshFor Respondent: Shri Sandipkumar Salunke
Section 22Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.07/Nag./2019 (Assessment Year : 2014–15) Vidarbha Konkan Gramin Bank 2nd & 3rd Floor, Chandraprastha ……………. Appellant Deendayal Nagar, Nagpur 440 022 PAN – AABVA3583F v/s Income Tax Officer ……………. Respondent Ward–1(5), Nagpur ITA no.08/Nag./2019 (Assessment Year : 2015–16) Vidarbha Konkan Gramin Bank 2nd & 3rd Floor, Chandraprastha ……………. Appellant Deendayal Nagar, Nagpur 440 022 PAN – AABVA3583F v/s Income Tax Officer ……………. Respondent Ward–1(5), Nagpur Assessee by :…

VIDHARBHA KONKAN GRAMIN BANK ,NAGPUR vs. INCOME TAX OFFICER WARD 1(5) , NAGPUR

In the result, appeal filed by the assessee for A

ITA 7/NAG/2019[2014-15]Status: DisposedITAT Nagpur28 Nov 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri C. NareshFor Respondent: Shri Sandipkumar Salunke
Section 22Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.07/Nag./2019 (Assessment Year : 2014–15) Vidarbha Konkan Gramin Bank 2nd & 3rd Floor, Chandraprastha ……………. Appellant Deendayal Nagar, Nagpur 440 022 PAN – AABVA3583F v/s Income Tax Officer ……………. Respondent Ward–1(5), Nagpur ITA no.08/Nag./2019 (Assessment Year : 2015–16) Vidarbha Konkan Gramin Bank 2nd & 3rd Floor, Chandraprastha ……………. Appellant Deendayal Nagar, Nagpur 440 022 PAN – AABVA3583F v/s Income Tax Officer ……………. Respondent Ward–1(5), Nagpur Assessee by :…

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 56/VNS/2023[2019-2020]Status: DisposedITAT Varanasi26 Sept 2023AY 2019-2020

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

…Technology (1995/ supp 2 SCC 348. When we say that a word has a certain meaning then by implication we mean that it has no other meaning vde a Punjab Land Development and Reclamation Corporation Ltd. V Presiding Officer, Labour Court /1990] 77 FJR 17; \1990) 3 SCC 682. However, when certain other categories are added then it means that only those additional categories will be included within the definition and none others, Vide Mahalakshmi Oil Mills Vs. State ofA.P |1989 1 SCC 164; 1988) 71 STC 285 (SC)" The aforesaid judgment had received affirmation also, from the Hon'ble Supreme Court in the case of CIT Vs.…

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 55/VNS/2023[2018-2019]Status: DisposedITAT Varanasi26 Sept 2023AY 2018-2019

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

…Technology (1995/ supp 2 SCC 348. When we say that a word has a certain meaning then by implication we mean that it has no other meaning vde a Punjab Land Development and Reclamation Corporation Ltd. V Presiding Officer, Labour Court /1990] 77 FJR 17; \1990) 3 SCC 682. However, when certain other categories are added then it means that only those additional categories will be included within the definition and none others, Vide Mahalakshmi Oil Mills Vs. State ofA.P |1989 1 SCC 164; 1988) 71 STC 285 (SC)" The aforesaid judgment had received affirmation also, from the Hon'ble Supreme Court in the case of CIT Vs.…

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U. P.. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 54/VNS/2023[2017-2018]Status: DisposedITAT Varanasi26 Sept 2023AY 2017-2018

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

…Technology (1995/ supp 2 SCC 348. When we say that a word has a certain meaning then by implication we mean that it has no other meaning vde a Punjab Land Development and Reclamation Corporation Ltd. V Presiding Officer, Labour Court /1990] 77 FJR 17; \1990) 3 SCC 682. However, when certain other categories are added then it means that only those additional categories will be included within the definition and none others, Vide Mahalakshmi Oil Mills Vs. State ofA.P |1989 1 SCC 164; 1988) 71 STC 285 (SC)" The aforesaid judgment had received affirmation also, from the Hon'ble Supreme Court in the case of CIT Vs.…

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 53/VNS/2023[2011-2012]Status: DisposedITAT Varanasi26 Sept 2023AY 2011-2012

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

…Technology (1995/ supp 2 SCC 348. When we say that a word has a certain meaning then by implication we mean that it has no other meaning vde a Punjab Land Development and Reclamation Corporation Ltd. V Presiding Officer, Labour Court /1990] 77 FJR 17; \1990) 3 SCC 682. However, when certain other categories are added then it means that only those additional categories will be included within the definition and none others, Vide Mahalakshmi Oil Mills Vs. State ofA.P |1989 1 SCC 164; 1988) 71 STC 285 (SC)" The aforesaid judgment had received affirmation also, from the Hon'ble Supreme Court in the case of CIT Vs.…

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 52/VNS/2023[2010-2011]Status: DisposedITAT Varanasi26 Sept 2023AY 2010-2011

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

…Technology (1995/ supp 2 SCC 348. When we say that a word has a certain meaning then by implication we mean that it has no other meaning vde a Punjab Land Development and Reclamation Corporation Ltd. V Presiding Officer, Labour Court /1990] 77 FJR 17; \1990) 3 SCC 682. However, when certain other categories are added then it means that only those additional categories will be included within the definition and none others, Vide Mahalakshmi Oil Mills Vs. State ofA.P |1989 1 SCC 164; 1988) 71 STC 285 (SC)" The aforesaid judgment had received affirmation also, from the Hon'ble Supreme Court in the case of CIT Vs.…

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 51/VNS/2023[2009-2010]Status: DisposedITAT Varanasi26 Sept 2023AY 2009-2010

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

…Technology (1995/ supp 2 SCC 348. When we say that a word has a certain meaning then by implication we mean that it has no other meaning vde a Punjab Land Development and Reclamation Corporation Ltd. V Presiding Officer, Labour Court /1990] 77 FJR 17; \1990) 3 SCC 682. However, when certain other categories are added then it means that only those additional categories will be included within the definition and none others, Vide Mahalakshmi Oil Mills Vs. State ofA.P |1989 1 SCC 164; 1988) 71 STC 285 (SC)" The aforesaid judgment had received affirmation also, from the Hon'ble Supreme Court in the case of CIT Vs.…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), HUBBALLI vs. M/S. KARNATAKA VIKAS GRAMEEN BANK LIMITED, DHARWAD

In the result, the appeal of assessee is partly allowed and the appeal of the revenue is dismissed

ITA 720/BANG/2020[2016-17]Status: DisposedITAT Bangalore05 Dec 2022AY 2016-17

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Shri S Ananthan, C.AFor Respondent: Ms. Susan D George, CIT (DR)
Section 143Section 234BSection 250Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K. JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2016-17 Karnataka Vikas Grameena Bank, Vs. The Asst. Commissioner of Income No.1, Head Office, Tax, Belgaum Road, Circle-2(1), Dharwad-580 008. Hubballi. PAN – AAAAK 6324 Q APPELLANT RESPONDENT Assessment year : 2010-11 The Dy. Commissioner of Income Vs. Karnataka Vikas Grameena Bank, Tax, 1st Floor, Central Revenue Building, Circle-1(1), Navanagar, Hubballi. Hubballi-580 025. PAN – AAAAK 6324 Q APPELLANT RESPONDENT Assessee by : Shri S Anant…

M/S KARNATAKA VIKAS GRAMEENA BANK,DHARWAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HUBBALLI

In the result, the appeal of assessee is partly allowed and the appeal of the revenue is dismissed

ITA 611/BANG/2020[2016-17]Status: DisposedITAT Bangalore02 Dec 2022AY 2016-17

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Shri S Ananthan, C.A, S.V Ravishankar, AdvocateFor Respondent: Ms. Susan D George, CIT (DR)
Section 143Section 234BSection 250Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K. JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2016-17 Karnataka Vikas Grameena Bank, Vs. The Asst. Commissioner of Income No.1, Head Office, Tax, Belgaum Road, Circle-2(1), Dharwad-580 008. Hubballi. PAN – AAAAK 6324 Q APPELLANT RESPONDENT Assessment year : 2010-11 The Dy. Commissioner of Income Vs. Karnataka Vikas Grameena Bank, Tax, 1st Floor, Central Revenue Building, Circle-1(1), Navanagar, Hubballi. Hubballi-580 025. PAN – AAAAK 6324 Q APPELLANT RESPONDENT Assessee by : Shri S Anant…

SHINHAN BANK,MUMBAI vs. DCIT (IT) 4(2)(1), MUMBAI

In the result, the cross-objection is dismissed

ITA 2229/MUM/2017[2012-13]Status: DisposedITAT Mumbai09 Nov 2022AY 2012-13
Section 143(3)

…ords decision, in which case it must follow that decision; or when the decision is given in ignorance of the terms of a statute or rule having statutory force." 31. In Punjab Land Development & Reclamation Corpn. Ltd. v. Presiding Officer, Labour Court [1990] 3 SCC 682, the Supreme Court explained the expression 'per incuriam' thus : "The Latin expression per incuriam means through inadvertence. A decision can be said generally to be given per incuriam when the Supreme Court has acted in ignorance of a previous decision of its own or when a High Court has acted in ignorance of a decision of the Supreme Court." As…

SHINHAN BANK,MUMBAI vs. DCIT (IT) 4(2)(1), MUMBAI

In the result, the cross-objection is dismissed

ITA 2227/MUM/2017[2013-14]Status: DisposedITAT Mumbai09 Nov 2022AY 2013-14
Section 143(3)

…ords decision, in which case it must follow that decision; or when the decision is given in ignorance of the terms of a statute or rule having statutory force." 31. In Punjab Land Development & Reclamation Corpn. Ltd. v. Presiding Officer, Labour Court [1990] 3 SCC 682, the Supreme Court explained the expression 'per incuriam' thus : "The Latin expression per incuriam means through inadvertence. A decision can be said generally to be given per incuriam when the Supreme Court has acted in ignorance of a previous decision of its own or when a High Court has acted in ignorance of a decision of the Supreme Court." As…

SHINHAN BANK,MUMBAI vs. DDIT (IT) RG 2(1), MUMBAI

In the result, the appeal is partly allowed in the terms indicated above

ITA 6994/MUM/2012[2008-09]Status: DisposedITAT Mumbai27 Jun 2022AY 2008-09
Section 143(3)Section 44C

…e of the terms of a statute or rule having statutory force." CO Nos.: 114/Mum/2016 and 37/Mum/ 2020 ITA No. 6994/Mum/2012; Assessment year 2008-09 Page 9 of 20 31. In Punjab Land Development & Reclamation Corpn. Ltd. v. Presiding Officer, Labour Court [1990] 3 SCC 682, the Supreme Court explained the expression 'per incuriam' thus : "The Latin expression per incuriam means through inadvertence. A decision can be said generally to be given per incuriam when the Supreme Court has acted in ignorance of a previous decision of its own or when a High Court has acted in ignorance of a decision of the Supreme Court." As…

SHINHAN BANK,MUMBAI vs. DDIT (IT) RG 2(1), MUMBAI

In the result, the appeal is partly allowed in the terms indicated above

ITA 6993/MUM/2012[2007-08]Status: DisposedITAT Mumbai27 Jun 2022AY 2007-08
Section 143(3)Section 90

…ords decision, in which case it must follow that decision; or when the decision is given in ignorance of the terms of a statute or rule having statutory force." 31. In Punjab Land Development & Reclamation Corpn. Ltd. v. Presiding Officer, Labour Court [1990] 3 SCC 682, the Supreme Court explained the expression 'per incuriam' thus : "The Latin expression per incuriam means through inadvertence. A decision can be said generally to be given per incuriam when the Supreme Court has acted in ignorance of a previous decision of its own or when a High Court has acted in ignorance of a decision of the Supreme Court." C…

VILAS WAMAN KATRE,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL RANGE 7(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 6723/MUM/2018[2011-12]Status: DisposedITAT Mumbai03 Jan 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Freshthe SethnaFor Respondent: S.N. Kabra
Section 148

…re arbitrary invocation of ss. 56(1), 68 and 69 of the Act cannot be resorted to. “28. The decision of this Court in Punjab Land Development and Reclamation Corpn. Ltd. v. LabourCourt [Punjab Land Development and Reclamation Corpn. Ltd.v. Labour Court, (1990) 3 SCC 682 :1991 SCC (L&S) 71], made the said distinction, and explained the literal rule: (SCC p. 715, para 67) "67. The literal rules of construction require the wording of the Act to be construed according to its literal and grammatical meaning, whatever the result may be. Unless otherwise provided, the same word must normally be construed throughout the A…

VILAS WAMAN KATRE,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL RANGE 7(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 6722/MUM/2018[2010-11]Status: DisposedITAT Mumbai03 Jan 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Freshthe SethnaFor Respondent: S.N. Kabra
Section 148

…re arbitrary invocation of ss. 56(1), 68 and 69 of the Act cannot be resorted to. “28. The decision of this Court in Punjab Land Development and Reclamation Corpn. Ltd. v. LabourCourt [Punjab Land Development and Reclamation Corpn. Ltd.v. Labour Court, (1990) 3 SCC 682 :1991 SCC (L&S) 71], made the said distinction, and explained the literal rule: (SCC p. 715, para 67) "67. The literal rules of construction require the wording of the Act to be construed according to its literal and grammatical meaning, whatever the result may be. Unless otherwise provided, the same word must normally be construed throughout the A…

VILAS WAMAN KATRE,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL RANGE 7(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 6721/MUM/2018[2009-10]Status: DisposedITAT Mumbai03 Jan 2022AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Freshthe SethnaFor Respondent: S.N. Kabra
Section 148

…re arbitrary invocation of ss. 56(1), 68 and 69 of the Act cannot be resorted to. “28. The decision of this Court in Punjab Land Development and Reclamation Corpn. Ltd. v. LabourCourt [Punjab Land Development and Reclamation Corpn. Ltd.v. Labour Court, (1990) 3 SCC 682 :1991 SCC (L&S) 71], made the said distinction, and explained the literal rule: (SCC p. 715, para 67) "67. The literal rules of construction require the wording of the Act to be construed according to its literal and grammatical meaning, whatever the result may be. Unless otherwise provided, the same word must normally be construed throughout the A…

VILAS WAMAN KATRE,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL RANGE 7(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 6720/MUM/2018[2008-09]Status: DisposedITAT Mumbai03 Jan 2022AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Freshthe SethnaFor Respondent: S.N. Kabra
Section 148

…re arbitrary invocation of ss. 56(1), 68 and 69 of the Act cannot be resorted to. “28. The decision of this Court in Punjab Land Development and Reclamation Corpn. Ltd. v. LabourCourt [Punjab Land Development and Reclamation Corpn. Ltd.v. Labour Court, (1990) 3 SCC 682 :1991 SCC (L&S) 71], made the said distinction, and explained the literal rule: (SCC p. 715, para 67) "67. The literal rules of construction require the wording of the Act to be construed according to its literal and grammatical meaning, whatever the result may be. Unless otherwise provided, the same word must normally be construed throughout the A…

Showing 1–20 of 42 · Page 1 of 3

Punjab Land Development and Reclamation Corporation Ltd. v. Presiding Officer, Labour Court (3 SCC 682) — Cited in 42 Judgments | BharatTax