please help
pratik
(Querist) 18 November 2009
This query is : Resolved
1) Meaning of unless the contrary appears from the context.
2) Example: 1) If Under any law it has been said that the penalty or interest should be waived but as per the other act it is said that the penalty or interest should not waived.
If Under the income tax act, 1961 if it is said that the late filing interest should be waived because the proper explanation has been given by the assessee that what was the reason that he was not able to file the return on time but as per the act which are there in India as an example IPC (Indian Penal Code) or any act say that the interest should not be waived than what to do ? Should we go with the income tax act OR other act in which it is said that the interest should not be waived.
3) If the State say that the particular tax should be collected but the constitution of India say that no amendments should be made without the approve of the president or whoever may be the higher authority to give the assent but than also the any state has amend the particular tax criteria than what to do ?
4) As Per Section 19 of the Indian Penal Code Words Are “if not appealed against” the definition of judge included the following bold words than if we appeal for any subordinate court to any higher court or for any higher court to supreme court than the judge how were there while giving there decision is said to be the judge as per the IPC.
Example: If the Judge of the high court give the decision in the favour of assessee against the revenue that the revenue File the case in supreme court than the judgment give by the high court judge is not valid because as per the IPC Section 19 the Bold Words mention Above Denote that he is not the judge.
5) what do u mean by judicial proceeding as per the law, section, rule, order, act. Define
Also the list of the judicial proceeding.
6) As Per Section 194 of the IPC what do u mean by capital offence please help me with the examples with the section 194 in detail please.
Please forward the above query with suitable section OR Any act.
Please help Please help Please help Please help .
Raj Kumar Makkad
(Expert) 18 November 2009
1. If ny contrary to this rule found then to interprate otherwise this shall be applicable.
2. If any special act has been framed to deal with any special matter in that case the provisions of special act shall prevail. In your matter, if you are having a matter of income tax then the provisions of IPC shall not be applicable and interest shall be waived in the given circumstances and it shall not be contrary to the provisions of IPC as you have not been tried under IPC at that time.
3. some matters are in the State List and some are in Central list. If the matter pertains to the State list, it can make amendment accordingly and no permission of President is required therein but the permission of the representative of the President of India namely Governor is taken on every bill before it comes as Act/local amendment.
4. This is entirely misconception. Section 194 of IPC is not applicable in the given circumstances. If the right to appeal is available then it can be made without any bar of section 194 of IPC. It has no application therein at all.
5. Every action/ trial/adoption of procedure for the maintenance of the rule of law by judicial officers is judicial proceeding and the list of judicial proceeding is an entirely vague question.
6. Capital punishment has very well been defined in Criminal Procedure Code. Visit therein and instead of waiting help from other persons, you yourself also move and make some labour.
Vineet
(Expert) 20 November 2009
Agree with Shri Makkad.
Income Tax Act is a self cotained code and any cross refernec to any other law is provided in the Act itself.
Certain levies of interest and penalty the manner in which they are to be administered have been provided in the Act itself and therefore any refernce to any other law is unwarranted.
