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 :

        2000 (10) TMI 946 - SC - Customs

        📋
        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

        Parole and suspension powers under narcotics law: executive clemency may be restricted, but appellate suspension cannot be fully ousted. Section 32A of the Narcotic Drugs and Psychotropic Substances Act was analysed as a restriction on suspension, remission and commutation in narcotics ...
                      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.

                          Parole and suspension powers under narcotics law: executive clemency may be restricted, but appellate suspension cannot be fully ousted.

                          Section 32A of the Narcotic Drugs and Psychotropic Substances Act was analysed as a restriction on suspension, remission and commutation in narcotics cases, but not on parole. Parole was treated as an executive arrangement for temporary release and therefore remains available under the applicable framework. The provision was also upheld insofar as it removes executive powers under the Code of Criminal Procedure to suspend, remit or commute sentences, because the restriction was linked to the special nature of narcotic offences and was not found arbitrary. However, the statutory ouster of the appellate court's power to suspend sentence pending appeal was held unconstitutional, subject to the separate bail restrictions in Section 37.




                          Issues: (i) Whether Section 32A of the Narcotic Drugs and Psychotropic Substances Act, 1985 affects the grant of parole; (ii) whether Section 32A is constitutionally valid insofar as it takes away the Executive power to suspend, remit or commute sentences under the Code of Criminal Procedure, 1973; (iii) whether Section 32A is constitutionally valid insofar as it ousts the appellate court's power to suspend sentence pending appeal, and the effect of Section 37 of the Act on such suspension.

                          Issue (i): Whether Section 32A of the Narcotic Drugs and Psychotropic Substances Act, 1985 affects the grant of parole.

                          Analysis: Parole was treated as distinct from suspension, remission or commutation of sentence. It was held to be an executive arrangement for temporary release during the continuance of the sentence, and not a shortening or interruption of the sentence itself. Section 32A, which bars suspension, remission and commutation, does not extend to parole.

                          Conclusion: Section 32A does not bar parole, and convicts remain eligible to seek parole in accordance with the applicable statutory or administrative framework.

                          Issue (ii): Whether Section 32A is constitutionally valid insofar as it takes away the Executive power to suspend, remit or commute sentences under the Code of Criminal Procedure, 1973.

                          Analysis: The classification of offences under the Act was held to be based on the special and serious nature of narcotic offences and the legislative objective of curbing drug trafficking and abuse. The restriction on executive powers under Sections 432 and 433 of the Code of Criminal Procedure, 1973 was found to be linked to a legitimate legislative purpose and not arbitrary or discriminatory. The constitutional powers under Articles 72 and 161 were also not curtailed.

                          Conclusion: Section 32A is valid insofar as it takes away the Executive power to suspend, remit or commute sentences under the Code of Criminal Procedure, 1973.

                          Issue (iii): Whether Section 32A is constitutionally valid insofar as it ousts the appellate court's power to suspend sentence pending appeal, and the effect of Section 37 of the Act on such suspension.

                          Analysis: The appellate court's power to suspend sentence was treated as part of the judicial function and a facet of the right of appeal and judicial review. A legislative bar that completely disables the court from granting interim suspension of sentence was held to be unconstitutional. At the same time, the Court held that any suspension of sentence in narcotic offences must conform to the restrictions in Section 37 of the Act, which governs bail and requires satisfaction of the statutory safeguards.

                          Conclusion: Section 32A is unconstitutional to the extent it removes the appellate court's power to suspend sentence, but any such suspension remains subject to Section 37 of the Act.

                          Final Conclusion: The writ petitions were disposed of by upholding the bar on executive remission powers, preserving parole, and striking down the statutory ouster of judicial suspension power to that limited extent, while leaving appellate suspension controlled by the special bail conditions under Section 37.

                          Ratio Decidendi: A statutory bar on suspension, remission or commutation may validly restrict executive clemency powers in narcotics cases, but it cannot constitutionally extinguish the appellate court's power to suspend sentence as an incident of judicial review and the right of appeal; parole remains distinct from suspension, remission and commutation.


                          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