Shreemati Devi vs. CIT (Allahabad High Court)

DATE: September 14, 2016 (Date of pronouncement)
DATE: October 21, 2016 (Date of publication)
AY: -
FILE: Click here to download the file in pdf format
Attitude of the Revenue in not returning seized assets despite assessee having succeeded in appeal is clearly arbitrary and shows an attitude of undue harassment to the assessee in the garb of public Revenue. Interest of public revenue does not authorize Revenue Authorities to work without any authority and create or cause all kinds of harassment to innocent people on the pretext of statutory authority

Pursuant to search and seizure FDRs etc. were seized. Block Assessment was made but on petitioner’s appeal, same was set aside by Commissioner of Income Tax (Appeals), Kanpur, vide order dated 21.2.2008 and that order was confirmed by Tribunal by rejecting Revenue’s appeals. Tribunal also relied on this Court’s judgment in Income Tax Appeal No. 506 of 2008 filed by Revenue which was dismissed. The contention on behalf of petitioner is that entire seizure is wholly illegal and respondents have no authority to retain above mentioned item and, therefore, FDRs and Rs.4,50,000/- seized in cash should be returned to petitioner and her children forthwith. Learned counsel appearing for respondents could not dispute that block assessment was set aside by Commissioner of Income Tax and Revenue lost the matter before Tribunal also. Before the Court also he could not show under what authority respondents have continued to withhold aforesaid FDRs and cash of Rs.4,50,000/-.

(i) Aforesaid attitude on the part of respondents is clearly arbitrary and shows an attitude of undue harassment to petitioner in the garb of public Revenue. Interest of public revenue does not authorize Revenue Authorities to work without any authority and create or cause all kinds of harassment to innocent people on the pretext of statutory authority, Revenue Authorities cannot claim liberty/privilege so as to deprive an individual, his property and that too in a manner, which has been found quite unreasonable and wholly without jurisdiction.

(ii) In view thereof, we find that petitioner has been unduly harassed and withholding by Revenue is illegal, therefore, petitioner is entitled to refund of FDRs and cash amount seized, petitioner also withdrawn unlawfully by respondents from the Bank.

(iii) In the result, writ petition is allowed. Respondents are directed to release all FDRs seized during seizure and also refund the amount in question, if not already released or refunded. In case FDRs and amount in question are not returned or refunded so far, they shall be returned / refunded forthwith without any further delay alongwith interest @ 18% per annum from the date of seizure till the date of actual returned / refund. Respondents shall be at liberty to recover the said amount of interest from the official(s) concerned who is/are found responsible for such negligence and illegal act, after making enquiry as permissible under law. Petitioner shall also be entitled to cost which we quantify to Rs.25,000.

3 comments on “Shreemati Devi vs. CIT (Allahabad High Court)
  1. without judiciary the revenue would just eat the tax payer, is very obvious fact

  2. Even with fetters right from CIT(A) on till H C, the revenue chases the tax payer means, it is obvious either revenue is just ignorant of laws or if aware of laws, it is only arbitrary and simply harasses the tax payers, it means it is very high time, the hon HC need to levy exemplary fines besides allow the tax payer to file liquidated damages for time and agony is my considered view.

  3. In view of all these revenue attracious functions, i developed a detailed article, that i am posting here, as i do not know where my articles could be submitted,,,so request pardon me sirs..


    By Prof GURU Balakrishnan.
    Special Notes:

    1. Hope, ‘Indians ‘ understand what is ‘LOC’ (Line of Control) (in the ancient Krita yuga)
    ‘indian culture), we had .’Brahmma sastharam’) , self imposed self control – even Anjaneya
    (Hanuman) accepted when administered by Ravan used on him in Lanka, then he ‘stood controlled’ when Ravana’s soldiers tied his ‘tail’ and did put fire to it, though he could break the ‘brahmmastharam’ but he did not, says,’ Ramayana’, again , we talk Ayodhya Ram Mandir and all that’ why we do not want to impose on ourselves very self same ‘self control’ , a limitation principle!’, we need to ‘self introspect’ as we all try to say we follow Hindu (Indian Culture); you can’t be selective Indians!!’

    2 Sri Ram accepted his father Dasarath’s dispensation when he has to follow his promised
    oath to Khaikeye’ that , as and when she needed he would give in to her wishes.(Law of
    Contract obligation) very ‘religiously’; thus Rama agreed to go to 14 years to dwelling forests
    giving in to Bharat’s Coronation, though, however much very Bharat pleaded Ram not to accept the exile, That way , he spent full 14 years in the forest dwels, every one of Indians know this position, ( I wonder how he forgets the ‘Law of Contract ‘ today as such) – Does it mean he wants to cause a ‘breach of trust’ in a very casual manner?. Besides, Sri Ram respected ‘Sitaji’, and that way he made her golden image to perform ‘Aswamedayaga’ then. Sitaji was most respected in the Dasaradha’s household unlike today ‘Bride’ burning or other cruelties are very common today; but we do Sri Ram Bajans as also Sita Bajans – obvious ‘farce’ drama of 21st century.

    3. Marriages are considered to be very sacred contracts like very ‘Brammasthra’ under the
    idea of ‘Institution of marriages’ and they‘institution of the family’ as such – how we talk about ‘breaches of such institution of marriage, a sacred contract under ‘Saptapadi’(‘seven steps’), a some casual contract like, by our so called ‘divorce laws’, though under the institution of marriage has to be till the death of a spouse in the couple, but today, ‘breach of marriage’ is permitted right royally, doesn’t mean we really treat the Law of Contract itself is a futile exercise – if so why you have different understanding of Law of contract, ‘MOU’ under Society’s registration Act, charitable institutions Act, companies Act, Taxation Act, and what not…; obviously we misused and squandered the very ‘rule of law’ as such is obvious, is it not?

    4. In ‘Dwapara yuga, when Lord Krishna lived, ‘people did not follow strict laws as such, but
    yet, they had very consistent in regard married lives, unlike today, law makers turn into Gods
    give dispensations, obviously, in a most degenerated ways; leading to contempt of laws,
    meaning ‘you are not amenable to any contracts at all today’ .If so, do we at all need
    Judiciary at all, very judiciary need to think, if it fails in its obligations of ‘strict law of
    Contracts’; How theen Art 51A of Part IVA of the Indian Constitution is viable, when it under
    so called ‘Judicial restraint ‘ allowed all ‘mush rooming’ legislations’ besides so called
    ‘Constitutional amendments. Don’t you think so Mr Judge?, any indian would tend to ask .

    5. We mostly live in all ‘falsities’. Laws ans statutes are not really respected. See what
    Karnataka and the Union governments do in respecting SC orders today in Cavery dispute, mostly by ‘contempt’ that is your modern India which is more consistent in dishonoring the constitution than in its honoring every one knows. India is just some kind of Management only, Why whole world too. India can take some solace when it sees the world as India is some kind of follower, rather than a real ‘Leader’ like its its glorious past.

    “Difference between Policy and routine Management is yet to be known one can see if ? But Governments taxation is o policy but just some Management……

    Policy (Obviously easily reachable objectives with sincere efforts) is like what APJ Abdul Kalam suggested/ advised youth: (So youth in India just
    Love him, like a great ‘Teacher’ (Guru))

    Policy (a Philosophy) is likely to read like: ‘the Pledge’: (Doing hings Rightly)

    ‘I will pursue my education,or the work with dedication and I will excel in it;
    From now on, I will teach at least 10 persons to ‘read and write’,those who
    cannot read and write; I will plant, at least 10 saplings to grow trees,in my
    Neighbourhood and shall ensure ‘their growth’ through constant care; I will visit
    rural and urban areas and permanently wean at least 5 persons from ‘addiction’,
    and ‘gambling’; I will constantly endeavor to remove the ‘pain’, of my suffering
    breathern; I will not support any religious,caste or language ‘differentiation’; I will
    be honest and endeavor to make a ‘corruption free’ society; I will for becoming
    an ‘enlightened citizen and make my family ‘righteous’; I will always be a friend of
    the mentally and physically challenged, and I work hard (never be lazy) to make
    them feel, ‘Normal’, like the rest of us; will be proudly celebrate the Success of
    ‘My Country’ and ‘My people’.’

    ‘The (29 year old Saudi Arabian) prince (King Salman) has kept his distance from the Council of Senior Scholars, the mostly elderly clerics who set official religious policy and often release religious opinions that young Saudis mock as being out of touch with modern life’ reported in Economic Times of 17th October need to be read in , when any policies need to be framed.

    India cannot afford any more ‘spend thrift’(prodigal type) activities of the government of India, by going on increasing civil servants ‘salaries’, remuneration by succeeding Pay commissions,(and the like…) as even ‘very rich countries like Saudi Arabia is applying stricter( brakes ) control on civil servants’ (pay outs), Inda also need to take note the like manner. Else you just ‘debase’ your rupee value ; what kind of Economic growth you talk about is the question comes out of every citizen’s mouth in India.

    One needs to note, that the State of Maharashtra Mr. Kapil Patil ,MLC of ‘ Lok Bharathi party’ raised an issue on MLA’s on MLC’s salary increase Bill before the Council, since increase in salaries is effective from August 2016,( to be effected by a Bill) that is before the Legislative Council says:

    ‘..about 3.5 lakh crore loan is being faced …’ by the government of
    That loan is being serviced by Rs.28,000 crore interest per annum’

    What it speaks about?

    He also adds, that the ‘Law makers have to serve the people of the state , not to make money’ ;

    One needs to know , from which funds the State is paying 28,000 crores by way of interest.

    Obviously that burden is landing on tax payers of Maharashtra, by way of ‘indirect state taxes’ , being levied, is it not, readers?

    How 3,5 lakh crores loan is saddled on the state, ne needs to know, if published in the public domain, one will come to know , what are the people centred projects directly benefitting the state people? And what are not that useful in the short run and in long run need to be assessed;

    if assessed, the law makers hitherto before the present government, how much moneys ‘rightly used’ for the direct benefit for the whole state people directly, what are misused one can assess.

    So it is high time, CAG, state Accountant General need to report and post the same on the ‘public domain’, then ‘cat will be out of the bag.

    How tax administration, supposed to be beneficial for the citizens of the very state one can assess, is it not?

    In that way , one can assess the direct taxes levied in state of Maharashtra by way of ‘Income Taxes’ is used by the Nation and how much moneys are paid to the State from that kitty will be out.

    One needs to assess, why tax payers are to be ‘taxed’ for wasted funds, on so called ‘freebees’ reservations, and all kinds of largesse one can quantify why very CAG can report to the people, will be the big question;
    why the very Constitutional Courts cannot by ‘Suo motu’ recognize, and question the relevant governments is another question before the very citizens of India, on behalf of the citizens very CAG can answer the questions besides the ministry of finance of relevant states as also by the union government is public view of people of India under the very Art 265 r/w Art 14 r/w Art 226 and Art 32 for ‘judicial review’ .

    Even GST itself is a big controversial issue, as it also needs additional ‘cess’, that information is available in the GST conference of Union and States meet which is on now .

    Simple pontification type lectures by any cannot satisfy any individual citizen as he definitely has his own ‘individual rights under very fundamental rights, as is asserted by very PM Mr. Narendra Modi;

    What ever individual rights PM enjoys as a citizen is equally applicable to every citizen right up to a street beggar, as long as he or she is a citizen under Art 5 of the very Constitution of India, is it not?

    We all know what Mr Gopal Subramaniam as an Amicus curie rightly submitted on the BCCI matter the other day, ‘BCCI committed serious contempt of the court, when it is playing hide and seek on ‘Lodha panel recommendations, by not strictly following honorable Apex court Orders, ‘BCCI shall implement the Lodha Panel recommendations’; when BCCI avoids, he suggested to the honorable court, ‘just dismiss the BCCI as also state boards and appoint Administrators, to handle the administration of all cricket boards in India and once the Administrators boards rightly implemented the Lodha panel recommendations which recommendation obviously ‘Not Governments’ interference’ but Apex Court Orders valid for the Country as Judiciary is independent of any, Government, obviously asserted when it declared ‘ultra vires’ the very NJAC Act and the relevant Constitutional amendment.

    One can note as well the very court in Madras Bar Association v National Tax Tribunal matter , just declared the very Act is again ‘ultra vires’ for reasons stated therein.

    Obviously , Any court orders cannot be treated as ‘Government Orders or so called ‘government interference at all, after all every government cannot survive more than than 5 years since governments are formed by elected representatives is again obvious, is it not?

    Therefore when the so called BCCI is not able to understand the difference of the court order and the government interference, it is obvious Mr Gopal Subramaniam rightly suggested for dismissal of these so called ‘Cricket Boards’ as these boards so far acted ‘arbitrarily ‘ is again very obvious. These boars misused ‘public funds’ is again obvious; indeed, committed ‘serious breach of trusts’ Act and violated very Society registration Acts, so obviously, these trusts can be summarily dismissed and the relevant boards ‘directors’ brought to justice, as most of the directors, behaved like Mr. Trump of the USA where he is contesting President election, once election is over there the new president at the ‘white house’ would order ‘arrest of Mr Trump if he is not elected as the president of the USA, obviously USA citizens cannot be taken for granted like Indian citizens are taken for granted. Any wrong doers would be brought to justice, justice no where is the government domain, but it the National perception of the people so they keep the judiciary obviously separate from any governments why even the legislatures any where is any where is accepted Judicial theory.

    So, the Taxation funds if are misused by any , that Authority need to be liable to be brought before justice , None can deny, is it not?

    That way , I discuss further here the Justice Mr Gopal Gowda’s lecture he delivered some where and reported in a taxation journal (s) recently, below:
    Good college type lecture indeed by Justice Mr Gowda of honorable Supreme court, in some lecture he gave in some place.. .
    Normally ‘Leaders’ are like ‘Dr APJ Abdul Kalam’;
    Leader normally is one ‘who like the ‘ome’ climbs the ‘tallest tree’, surveys the entire situation, and yells , ‘Wrong Jungle’;
    Manager is one who like the ‘one’ who who is a ‘producer, or a Manager often respond…’Shut up’! We are ‘Making Progress’
    Governance is like a leadership , needs to be careful not to be in the ‘Wrong Jungle’; only right ‘leader’ can be the one to govern a state; that is what every voter who gives vote to him, one needs to realize.
    Lectures mostly are some kind of pontification – not achievable paradigms or principles like the Finance Acts, an every year ‘ritual’, which is ‘managed ‘ by the ‘public servants’ like managers;

    Managers try to achieve those ‘thoughts’ rightly and speedily’, Like that kind Managers are the Ministers as also MPs or MLAs.

    But the Finance Acts are equally some ‘management thought only, basically to corner ‘some huge tax funds through ‘Taxation’ , talking some ‘unachievable ideas as objectives’, indeed is very ‘costly’ effort on taxpaying public’;

    Mostly many ‘objectives’ remain as ‘unfinished objects’ as ever, as ‘some unfinished projects’ are – Highways, jobs, Employments (How you will generate more and more Jobs, when the ‘Artificial intelligence’ takes over, year over year (YOY), is reducing the number of employees, under one pretext or some ‘ploys’, after all, it is a easily known fact;

    – when ‘mechanisation’ takes over progressively mostly in a ‘geometrical way’, while man power can ‘Arithmetically progressively develop things better; obviously;
    ‘Man power cannot over take Machine power’;
    that way textile workers/labor, lost their jobs to ‘machine driven’ spindles,looms etc; (Obviously you, as politicians cheat the people, progressively!, that cannot go for ever), every reasonable person says.
    He says taxation is some ‘ Management based idea’ only; So it is obviously practiced today as a ‘management’ tool, by politicians as political business men;
    Management means, ‘Doing things rightly’. is accepted view all over the world..
    Without people, no government can generate any ‘resource’ anywhere:
    Therefore, Americans say,in crystal clear terms, ‘Don’t depend on governments; but you ought to depend on you, only.
    Why Indians don’t understand?.
    Any ‘rag picker’ (Never depends on any government but on Rubbish bins/dust bins on roads; like any Manager does; so also some ‘roads or public grounds’ do provide food);
    ‘Does the management’ of his food and roof, are being handled by him like a Manager does;
    as he gets what he needs at any dust or rubbish bins or set of dust bins, strewn on the roads.

    He does real ‘physical management’, without wasting his time in some MBA college/schools.

    But well to do does,thinking some more ‘arts’ to know how to cheat fellow businesses or fellow people, as also now misuse HRD ideas of so called ‘cost cutting’ (reducing man power), by obviously ‘wasting ‘time and money’ in some college/schools, for his ‘so called recognized’ MBA degrees (mean nothing);
    MBA degree never teaches any real ‘Leadership skills’, is very obvious great fact;
    Leadership is based on some ‘Philosophy of some ‘policy’, individually developed ‘perspectives;
    Government without sensible ‘Leadership skill based policy’; obviously any ‘governance’ is no better than ‘rag pickers’ paradise’ only.
    That way ‘Taxation ‘ is today.
    Therefore ‘Nothing Great great about ‘Taxation’ but politicians really rob the people one way or the other’.
    Government wastes just ‘Tax payers funds’ like a rag picker throws away what is not needed from ‘dust bin’, once rag picker uses what he needed; but tax payer indeed cannot throw away his hard earned moneys, like one throws one’s waste items , waste is the owner doesn’t need that ‘stuff’;
    Tax is a proved ‘free money’, (like in dust bins the material is not bought) the Government earns by so called ‘Authoritative Tax policies’, under so called ‘Taxation legislations, and rules framed time and again, every year, year over year basis; and gets enforced on Tax payers arbitrarily.
    You could have seen in a case Dr… Gautam Sen………v/s CIT, the CCIT issues how sec 158 Notice, is misused by CCIIT, ‘as if’, his AO found ‘unaccounted cash’; and he forced the tax payer to pay the ‘ court fees revenue need to incur’ ; the CCIT wanted to pocket that ‘much money;
    But the Bombay High Court found out the ‘Revenue never accused in its report’ that the tax payer,had no ‘unaccounted money’;
    But the CCIT manipulated that the tax payer had ‘unaccounted cash money’ in his possession ;
    so the Court recently levied fine on CCIT, as CCIT obviously wanted to pocket the court litigation expenses (fees) or other expenses , the CCIT wanted to get from the very tax payer – what you call ?,
    Do you call that ‘ the CCIT, is better than a ‘Beggar’ resorting to looting the man on the high way, as if it is his right to loot the ‘man on the street’ ;
    as he did not carry enough cash to appease the ‘beggar’: in fact Governments taxations resort that kind or ‘robs’;
    so these ‘taxes’ are more or less similar kind great ‘Arbitrary Management practices’ only , certainly any one would agree;
    ‘Governments under so called ‘Taxation’ tries to wipe out any tax payers’ savings under the so called ‘Taxation ‘ laws and rules arbitrarily’ framed,;
    just to, illegally pocket the tax payers funds, for the MPs or MLAs arbitrary hikes in their salaries and perquisites do qualify;
    besides, the so called ‘exemptions’ given to corporate and ‘freebies’ given to some ‘voters’ (who never understand mostly);
    obviously some great ‘big leaks’ they are (freebees) on the ‘tax payers funds’ only.
    As a result, do we not realize, how the so called ‘Taxation’ is all about;
    What are for purposes?.
    We can’t pontificate that tax funds via ;Taxation ‘ is a ‘great public use purpose’ idea only;
    Most tax funds taken from the tax payers obviously is to promote illegal trafficking of tax funds in all kinds of ‘prodigal activities’ of so called governments;

    which uses some so called ‘laws’ or ‘rules’, which are dutifully managed through the tax courts, saying ‘you shall abide by the so called ‘tax laws’ and rules again some so called ‘procedural laws’;
    you call these ‘rules’ as the so called ‘legislative intent’ and so on’, you interpret by the so called ‘taxation jurisprudence’ unknowingly what you dispense as justice;
    This kind of effort only invited the ‘French Revolution’ in the 14th century France , wherein King Louis IV of France and his queen as also so called ‘law makers’ suffered ‘Bastile’ prison sentences’ ;
    Many including the King and Nobles were beheaded in the cold blood by Robert Speare court in France; He was himself a public spirited man in France then;
    , you may ‘recall’ at France; and you all might recollect;
    Any ‘arbitrary taxing’ would invite peoples wrath every one needs to know;
    Courts cannot just ‘pontificate’; then courts too face peoples’ wrath, earlier realized it is better, is my humble submission as my ‘considered view’;

    We all know Constitution of India is obviously a ‘Leadership thought of the Country’ – ie obviously, ‘Doing the things Rightly’ Not ‘doing things rightly , one needs to know.
    You just can’t pontificate, as if ‘Taxation management’ is great;

    so in the USA, then it was said ‘No taxation without representation’, idea surfaced, if you recall you may recollect what is the ‘emphasis;
    You might have seen what ‘Mr. Donald Trump’ said about ‘USA Taxation’ ;
    and with that ‘ploy’ he drove ‘home’ , his 18 years ‘Not payng taxes’ as he cheated obviously for the benefit of not being ‘exploited’, indeed he exploited as well by avoiding the ‘Taxation’ ;
    True many want to cheat the reasonable taxation so a lot of followers emerged as of now, there ;
    – but for his ‘lewd comments or remarks on US women voters’, obviously he misused;
    he could have been a great ‘Republican Nominee’ , by ‘default’, to win ‘president nomination from his party’;
    his ‘indiscretion’ on ‘women’ and ‘avoidance of taxes have really been costing like an Albatross on his ‘election to white house’, he might face; every reader needs to know;
    ‘Law of Contracts’ is a badly misused mechanism :
    as ‘No Contract is legitimately drawn is obvious,
    if you appreciate the Nobel winning ‘Contract Theory’ which is no longer a just some ‘theory’, but straight away to be used, to test on its anvil, every contract of any kind in the world; that would obviously show, how many ‘breaches’ are there in every contract;
    So American Constitution realized so it is just some 18 pages document only and not running in 1000s of pages;
    How indian ‘Law makers’ misread, to elaborate without so much necessary fetters on the future politicians in using the ‘Indian Constitution, by so called misreadings;

    like it all started from day one of the Constitution misread that ,came into operation, under the so called ‘First Constitutional Amendment’ which accommodated the so called ‘Sch IVA ‘;
    which tried to bar the courts ‘to ensure not to interfere with statutes’ passed by the law makers;
    when they tried to ensure that the courts can’t interfere their so called ‘great thoughts’ by way of ‘statutes’ ;
    such kind of ‘qualifying statutes or rules’ that are inserted in the so called, ‘Finance Bills’ every year found in the parliament or legislatures, is it not?
    When courts under the so called ideal of ‘judicial restraint ’
    – don’t question the veracity of any tax statute, but simply give a judicial approval to such ‘oddities’ by way of H C or S C judgements; even then ‘there were so many lacunaes they did find like in the H C judgement I quoted above, item 6 above.

    This is the reflection of the view of Peter Drucker and Warren Bennis, any serious ‘professor of ‘Taxation Economics’ have to ‘assess’ and need to know; else he is bound to guide his students ‘wrongly.

    Obviously today students of Taxation Economics are confused, as they are not rightly guided , like ‘doing like right things’;

    Indeed, professor has to be a ‘right leader’ in a class not as a so called ‘Manager’, like any Management Graduate holding some MMS or MBA degrees.

    These managers with management degrees just do what management expects , ie ‘ doing things rightly’;
    Obviously ‘ ‘things are told by Boards, (like BCCI did) may be like a ‘leader’ but just ‘a managing’ art.

    Today so called ‘Public servants’ mostly behave like so called ‘MBA /MMS graduates do in any ‘company’, by simply calling themselves as if some ‘so called’ great professionals ;
    These so called ‘public servants’ (like CITs), behave like ‘managers in the companies’ – like ‘Enron’ (USA) that is the governments are today.
    And such companies , the PSUs of governments,(many just have temerity not to follow SC judgements even in pensions as they use some great ‘Anderson Consulting’ as is found ‘in the so called CAs and Advocates’ who partake as some ‘partners in progress’, with the Political Enron ie is your governments, we boast of;
    Anyway ‘you feel great’ to be a citizen function under such institutions,that is what Indian Independence ultimately has ended in a matter of about seven decades.

    If the Boards of management tell things called ‘directions’’, like the ‘Managers’ do ; obviously . they will just do like Managers only, means ‘plenty of drawbacks ‘ one can visualize, if any real leader observes.

    In the past say about 4 or 5 decades before professors were teaching like ‘Leaders’ do;

    So they were the ‘great teachers’; but today professors obviously behave like ‘ managers do’ ;

    So obviously they are not respected by the very students;
    that kind you can see in very Karnataka universities, like Bangalore university, where teachers (professors) are threatened, which Mr Gowda himself knows.
    Incidentally i was a UGC resource professor taught in the Bangalore university for about 2 years 2007-2008, then I could meet a lot of university teachers coming as ‘staff’ for training. They told with tears.
    in my next comment , i will explain why taxation system in india is failing. tk

    ‘Taxes are mainly used to finance the expenses incurred by Government to manage an economy.
    These expenses include as well: ‘health care, education, transportation and operating Government business entities etc.

    Taxation is also used by Government for several other purposes such as—..’, is stated by the justice Mr. Gopal Gowda;

    In one of ‘my comment ‘, based lectures on Art 311 at the Parliamentary training institute, held in ‘Capital Hotel’, organised by the Karnataka legislative department, in 2007, at the ‘request –a kind suggestion’ of Justice (retd) Mr. Venkatramaiah then, I recall.
    In that seminar type many MLAs of Karnataka, besides retd justices of SC as also Karnataka high court attended, as i then, visited Bangalore from Bombay due to my wife’s operation in November 2006, and I had to be there till middle 2008, shutul between Bombay . Bangalore, Bombay, Bangalore, as I am an Advocate of Bombay high court on (Original side), and that way I attended Karnataka high court in some matters as a counsel too.
    We all know the ‘today’s Contracts, as is understood today is obviously lacking real teath, so a lot of problems in very Contracts too’;
    So ‘contracts’ basically are not to be regarded as ‘right’ rounded contract as such, that leads to breaches on and off;
    See the very Constitution of India ‘is a rule of law’, based contract document, like ‘Magna Carta’ type of India’ peoples’ contract as framed by the well meaning Constituent Assembly,
    Most Indian governments ever so many times obviously treated ‘ fundamental rights'(opted and adopted from Irish Constitution) is’ taken for granted’, when the government in the First constitutional Amendment introduced Sch IXA, to bar the courts in some statutes, that way initial few statutes went on bulging, till 2007;
    When in Jan 2007, the CJI Mr YK Sabharwal correctly handled the LR Coelho v St of (Madras) TN, case;
    in that constitutional court he simply and rightly declared ‘sch IX’ violated the Indian constitution ;
    so declared that sch IX as ‘ultra vires’ ; but in the interest of ensuring to control confusion, he allowed some first few 13 or so statutes brought into the said Sch, is permitted to continue as also one CJI K.Subba Rao in the imp case constitutional bench matter. All of you know.
    Recent Nobel Prize won on a ‘Contract theory’ (2016) is directly applicable on any contract, all over the world, as no ‘Contract’ is rightly constructed, some serious deficiencies can be found in every great contract, if rightly studied and evaluated and assessed.
    Your great taxation is also based on ‘ill constructed contacts’.
    That can be discussed tested on the anvil of the very Indian Constitution r/w the ‘Contract theory’ now envisioned in the Nobel Prize for Economics;

    In fact, Indian Taxation system ‘does not have any sensible reasoning today’ is very obvious;
    most of the tax revenue is just diverted to some ‘freebees’ by politicians, some meaningless ‘exemptions’ to corporates, and to some rich and wealthy.

    Kaldor theory is not yet properly understood by successive governments; as the governments had some things need to grind their axe, (to grind their axe, in favor of politicians), that way our great ‘black moneys’ surged;
    duly cooperating Accounting and legal community duly assisted the building up of the black money, obviously because of political patronage for wrong ends.

    But politicians played in the ‘black moneys’ idea some great ‘new leverages’, and ‘duly misusing’ ‘innocence’ of poor common (Man) citizens; who are always just screwed up ‘by politicians ploys’, like ‘rapists’, who try to handle their victims, and while, they try to get escaped, besides misusing ‘anticipatory bails’ provisions, duly supported by ‘prosecuting authorities’, who are given ‘great’ benefits ‘that way’ we misuse laws or /and statutes, as a result, ‘unconsciously’.

    See how recent judgement in Meena case on sec 468a in divorce cases is ‘misinterpreted’ by very great Apex court, recently; simply be misused, the ‘goodness of the judges’, who delivered that judgement on the so called ‘term’ ‘cruelty’ of parents;
    Obviously it really said in clear terms, ‘brides’ have to live in the groom’s house, obviously the bride has to walk into matrimony house and to live with groom’s parents ‘under any conditions’ can be interpreted;
    while groom need not to stay in bride’s parent’s house -obvious Art 14, 15 and Art 21 are just misinterpreted or allowed to get ‘manipulated’.

    It says ‘ under Art 5, ‘woman’(brides) too are citizens like the men.

    Naturally meaningful position would be, under sound reasoning one needs to reason out, that the couple have to live in their own new house where the bride and groom need to stay alone;

    so that neither parents are to directly get affected nor they could affect the bride or the groom;

    if some problems do arise to parents or if parents face naturally, the parents ‘need to be maintained at the levels’, the bride or groom lives, under very sec 125 of Cr.P.C ;

    – it is not to be ‘the concern of the court’, whether the couple have enough economic competence or ‘muscle’, to sustain the expenses, like the court is not concerned with the state’s revenue when the judgement is delivered, same rule need to apply here too;

    i do not understand why judges indulge in areas not to be concerned.

    If judges are practical the so called false ‘cruelty’ idea cannot or may not surface; then judicial discipline is to be really just balanced. Nothing more Nothing Less;

    You cannot send any one to prison for it affects one’s dignity;

    if false complaints allow the illegal imprisoning a person is needed to be visited by exemplary ‘liquidated damages’ on the one who is responsible including the policemen that way the deterrence could be there, why we are not impartial;

    Just because ‘greed’( today value is too much attracted for some wealth as such)(in fact wealth comes and goes so it is like some myopic perception only) rules the mind of perpetrators; obviously they need to be taken on by the rule of law,…is my considered view as well.
    …I therefore, obviously say that very Taxation Economics (again a myopia) we need to understand and need to be re-written, lest we make serious mistakes in the so called idea of judicial restraints that bedevil the ‘Judiciary; today,
    I understand from media reported, that taxpayers funds in exchequer is practically misused by retired publish servants, if that were so why there need to be perennial taxes, any fool might question? (Ends)

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