S.M. Ram Lal & Co. v. Secretary to Government of Punjab

5 SCC 574Reported decision1998#5291 most cited

What is S.M. Ram Lal & Co. v. Secretary to Government of Punjab authority for?

The ordinary meaning of the word 'use' as a noun is the act of employing a thing, putting it into action or service, or applying it to a given purpose.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

S.M. Ram Lal & Co. v. Secretary to Government of Punjab · meaning of use · ordinary meaning of use · employing a thing · putting into action · application to a purpose

Sections most often in play

Section 12Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 153Section 3(2)Section 5

Issues it is cited on

section 206asection 206aause of equipmentsection 9(l)(vii)section 9(l)section 9(l)(vi)section 44bbsection 195(2)section 44bsection 9(1)(vi)withholding taxsection 90(2)

Judgments citing S.M. Ram Lal & Co. v. Secretary to Government of Punjab

M/S Sree Jayalakshmi Textiles vs. M/S International Asset Reconstruction

WP/29362/2015HC Karnataka15 Dec 2015

Bench: The Date Fixed For Sale Of Transfer & In Such Event The Secured Asset Shall Not Be Sold & That Once The Auction Sale Process Is Commenced & The Property Is Auctioned & Sold On The Date Fixed For Sale & The Sale In Favour Of The Highest Bidder Is Confirmed & 25%

Section 13(8)

…ench dated 08.03.2010, passed in M. Amritha Kumar vs. Union of India in Writ Appeal 1555 of 2009, was perfectly justified and we do not find any infirmity with the same.” 45 In the case of Sadashiv Prasad Singh vs. Harendar Singh and others, (2015)5 SCC 574, the facts are as follows: A partnership firm consisting of three partners had mortgaged certain properties to a bank to secure a loan. There was default in repayment and hence the bank had filed an application before the Debts Recovery Tribunal for recovery. The application was allowed. A direction was issued for recovery. The bank had ini…

M/S Sree Jayalakshmi Textiles vs. M/S International Asset Reconstruction

WP/22348/2015HC Karnataka15 Dec 2015

Bench: The Date Fixed For Sale Of Transfer & In Such Event The Secured Asset Shall Not Be Sold & That Once The Auction Sale Process Is Commenced & The Property Is Auctioned & Sold On The Date Fixed For Sale & The Sale In Favour Of The Highest Bidder Is Confirmed & 25%

Section 13(8)

…ench dated 08.03.2010, passed in M. Amritha Kumar vs. Union of India in Writ Appeal 1555 of 2009, was perfectly justified and we do not find any infirmity with the same.” 45 In the case of Sadashiv Prasad Singh vs. Harendar Singh and others, (2015)5 SCC 574, the facts are as follows: A partnership firm consisting of three partners had mortgaged certain properties to a bank to secure a loan. There was default in repayment and hence the bank had filed an application before the Debts Recovery Tribunal for recovery. The application was allowed. A direction was issued for recovery. The bank had ini…