Friday, November 19, 2010

Doctrine of Waiver


The Fundamental rights (FR) under Part III Art 12 to 35 of the constitution are conferred to every citizen of India by the constitution. These constitutional rights are not absolute. There are reasonable restriction impose by the constitution. The primary objective of these FR are based on public policy. Therefore no individual can waive off  such RF rights.
The doctrine of waiver of right is based on the premise that a  person is his best judge and that he has the liberty to waive the enjoyment of such right as are conferred on him by the state. However the person must have the knowledge of his rights and that the waiver should be voluntary.
In Basheshr Nath v/s  Income Tax commissioner AIR 1959 SC 149, Held
In this case the petitioner whose matter had been referred to the Investigation commissioner u/s 5(1) of the Taxation of Income Act 1947 was found to have concealed a settlement u/s 8 A to pay Rs 3 Lakhs in monthly  installments, by  way of arrears of tax and penalty. In the meanwhile the SC in another case held that section 5(1) is ultra vires the constitution, as it was inconsistence with Art 14.  So the appellant cannot his waive off his FR.
Conclusion-  It means "a person from denying or asserting anything to the contrary of that which has, in contemplation of law, been established as the truth, either by the acts of judicial or legislative officers, or by his own deed, acts, or representations, either express or implied.


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Friday, November 19, 2010

Doctrine of Waiver


The Fundamental rights (FR) under Part III Art 12 to 35 of the constitution are conferred to every citizen of India by the constitution. These constitutional rights are not absolute. There are reasonable restriction impose by the constitution. The primary objective of these FR are based on public policy. Therefore no individual can waive off  such RF rights.
The doctrine of waiver of right is based on the premise that a  person is his best judge and that he has the liberty to waive the enjoyment of such right as are conferred on him by the state. However the person must have the knowledge of his rights and that the waiver should be voluntary.
In Basheshr Nath v/s  Income Tax commissioner AIR 1959 SC 149, Held
In this case the petitioner whose matter had been referred to the Investigation commissioner u/s 5(1) of the Taxation of Income Act 1947 was found to have concealed a settlement u/s 8 A to pay Rs 3 Lakhs in monthly  installments, by  way of arrears of tax and penalty. In the meanwhile the SC in another case held that section 5(1) is ultra vires the constitution, as it was inconsistence with Art 14.  So the appellant cannot his waive off his FR.
Conclusion-  It means "a person from denying or asserting anything to the contrary of that which has, in contemplation of law, been established as the truth, either by the acts of judicial or legislative officers, or by his own deed, acts, or representations, either express or implied.


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