law answerable question
pratik
(Querist) 31 July 2010
This query is : Resolved
If any act or section says notwithstanding or notwithstanding any thing contained or notwithstanding contract to the contrary in any section or act.
Eg: income tax act, 1961 if any Section xyz section says notwithstanding or notwithstanding any thing contained or notwithstanding contract to the contrary in the transfer of property act. & & If the transfer of property act says notwithstanding or notwithstanding any thing contained or notwithstanding contract to the contrary under the income tax act, 1961 to the partly sections which are related to both than my question is which notwithstanding or notwithstanding any thing contained or notwithstanding contract to the contrary should be followed. If possible any case laws or sections.
EG : if one section & the act says the property should not be attached notwithstanding or notwithstanding any thing contained or notwithstanding contract to the contrary in the transfer of poperty act & the opposite sides the section under the transfer of property act says that notwithstanding or notwithstanding any thing contained or notwithstanding contract to the contrary the property should be attached than what to do which notwithstanding or notwithstanding any thing contained or notwithstanding contract to the contrary should be applied.
Thanks In Advance.
Y V Vishweshwar Rao
(Expert) 31 July 2010
Dear Pratik !
The Superior Act will prevail over the other Act. Any Transaction under Transfer of proerty Act is subject to previlages/rights of the Incopme Tax Department Under the Incomtax Act State benifits/rights /Claims will prevail over other claims/rights of individuals.
i.e-A person is due huge amountIncome Tax and income tax department issued proceedigns/
attachemtn etc and the said person if sold
his property to third party purchaser , to avoid Tax payments, the third party purchaser will not get any rights in the proerty,in that way the facts of the case & Law provisions to be verified /
understood. The Intetion of the provision of law is to protect the State interest in recoovery of Income Tax.
N.K.Assumi
(Expert) 31 July 2010
When a provision opens with the words as "notwithstanding anything in the.... etc," it means the provision is non-obstnate clause and such non-obstnate clause on a fair construction of words used according to their ordinary natural meaning is taken as overriding over other clauses in the said act.
