Just a moment...

Top
Help
AI OCR

Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page

Try Now
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :
        Companies Law

        1968 (9) TMI 113 - SC - Companies Law

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Court-martial jurisdiction and non-speaking confirmations under the Army Act were upheld despite prior civil police involvement. Concurrent jurisdiction under the Army Act allowed a court-martial to try offences arising from a service incident, and prior civil police involvement did ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Court-martial jurisdiction and non-speaking confirmations under the Army Act were upheld despite prior civil police involvement.

                            Concurrent jurisdiction under the Army Act allowed a court-martial to try offences arising from a service incident, and prior civil police involvement did not displace that choice where the competent military authority elected court-martial proceedings. The challenge based on Rule 50(2) and Rule 121(4) of the Army Rules failed because the conviction for culpable homicide not amounting to murder was supported by the statutory power to find guilt for another offence proved on the facts. No express or implied duty to record reasons was found under sections 164 and 165 of the Army Act, so the confirming and appellate orders were not invalid for being non-speaking.




                            Issues: (i) Whether the court-martial had jurisdiction to try the petitioner for offences arising from the incident, notwithstanding the prior involvement of the civil police and the scheme of sections 125 and 126 of the Army Act, 1950 and section 549 of the Code of Criminal Procedure, 1898; (ii) Whether the finding of guilt for culpable homicide not amounting to murder was invalid for want of amendment of charge under Rule 50(2) of the Army Rules, 1954 or compliance with Rule 121(4) of the Army Rules, 1954; (iii) Whether the confirming authority and the Central Government were bound to give reasons while confirming the court-martial proceedings and dismissing the petitioner's statutory remedies under sections 164 and 165 of the Army Act, 1950.

                            Issue (i): Whether the court-martial had jurisdiction to try the petitioner for offences arising from the incident, notwithstanding the prior involvement of the civil police and the scheme of sections 125 and 126 of the Army Act, 1950 and section 549 of the Code of Criminal Procedure, 1898.

                            Analysis: The statutory scheme treats civil offences committed by persons subject to the Army Act as capable of trial both by criminal court and by court-martial in cases of concurrent jurisdiction. Section 125 vests the initial choice in the competent military authority, while section 126 provides a mechanism where the criminal court asserts jurisdiction. On the facts, the competent authority had chosen court-martial proceedings, and the temporary police steps did not amount to an election to proceed before the criminal court. The criminal court rules under section 549 were also inapplicable because the petitioner had not been brought before a Magistrate and charged in the manner contemplated by those rules.

                            Conclusion: The court-martial had jurisdiction, and the challenge on this ground failed.

                            Issue (ii): Whether the finding of guilt for culpable homicide not amounting to murder was invalid for want of amendment of charge under Rule 50(2) of the Army Rules, 1954 or compliance with Rule 121(4) of the Army Rules, 1954.

                            Analysis: Rule 50(2) governs alteration of charge before the examination of witnesses and had no application because no such pre-evidentiary amendment issue arose. Rule 121(4) concerns special findings where the proved facts materially differ from the particulars in the charge, but still establish the offence. The court-martial's finding was supported by section 139(6) of the Army Act, 1950, which permits a person charged under section 69 to be found guilty of another offence of which he might have been found guilty if the Criminal Procedure Code had applied.

                            Conclusion: The finding was not defective for want of amendment or special finding procedure, and the challenge failed.

                            Issue (iii): Whether the confirming authority and the Central Government were bound to give reasons while confirming the court-martial proceedings and dismissing the petitioner's statutory remedies under sections 164 and 165 of the Army Act, 1950.

                            Analysis: Sections 164 and 165 do not expressly require reasons, and no necessary implication imposing such a duty was found in the Act or the rules. The statutory scheme for court-martial findings and confirmations did not incorporate a general obligation to deliver a speaking order. In the absence of an express statutory mandate, the failure to record reasons did not invalidate the confirmation or the appellate rejection.

                            Conclusion: No legal duty to give reasons was established, and the impugned orders were not invalid on that ground.

                            Final Conclusion: The challenge to the court-martial proceedings, the finding of guilt, and the confirmation orders failed in full, and the writ petition was dismissed.

                            Ratio Decidendi: Where the statute governing court-martial proceedings does not require reasons, and where concurrent jurisdiction is validly exercised by the competent military authority, the court will not invalidate the proceedings merely because civil police initiated steps or because the confirming and appellate authorities passed non-speaking orders.


                            Full Summary is available for active users!
                            Note: It is a system-generated summary and is for quick reference only.

                            Topics

                            ActsIncome Tax
                            No Records Found