TaxTMI Login
AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Just a moment...
AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the applicants in de-notification proceedings were entitled to summon and cross-examine the Custodian.
Analysis: The applications were considered under section 4(2) of the Special Court (Trial of Offences Relating to Transactions in Securities) Act, 1992, under which an aggrieved person may object to a notification and the Special Court may pass such order as it deems fit after hearing the parties. The decision whether a notified person should remain notified is thus for the Court to determine on the material before it. The Custodian's subjective satisfaction in issuing the notification was held to be irrelevant in these proceedings, and the Court was not required to test that satisfaction by oral cross-examination. The applicants had to make out a case for de-notification before the Court itself, and no necessity for cross-examining the Custodian arose.
Conclusion: The request to cross-examine the Custodian was rejected.
Ratio Decidendi: In proceedings under section 4(2), the Special Court independently determines the validity of a notification on the material before it, and the Custodian's prior satisfaction is not the issue for adjudication; therefore, cross-examination of the Custodian is ordinarily unnecessary.
TaxTMI 
