Meaning of “Any finding or direction contained in an order passed by a court in any proceedings under any other law”

Case Name : K.M. Sharma vs. Ito 

Citation : [1996] 221 itr 202 (delhi)

Court : Delhi high court

Section :  150

Meaning : The provision under section 150(2), which is in the nature of a proviso to section 150(1), does not include within its ambit the expression ‘any finding or direction contained in an order passed by a court in any proceedings under any other law’ appearing in section 150(1) which was added to the statute with effect from 1-4-1989, and only relates to the subject-matter of the appeal, reference or revision alone. The aforesaid expression ‘any finding or direction contained in any order passed by a court in any proceedings under any other law’ was not added by the legislature in the provisions of section 150(2).

An order passed in a land acquisition proceeding would definitely be included within the ambit of the expression ‘any finding or direction contained in an order passed by a court in any proceedings under any other law.’