Just a moment...

Top
Help
×

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.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
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
  • 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
Situ: ?
State Name or City name of the Court
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
From Date: ?
Date of order
To Date:
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 :

        📋
        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

        <h1>Supreme Court reinstates acquittal, stresses procedural safeguards in NDPS cases.</h1> The Supreme Court set aside the High Court's judgment and reinstated the acquittal in a case concerning compliance with procedural safeguards under ... Appellant prosecuted for commission of an offence under Section 8/18 of the Narcotic Drugs and Psychotropic Substances Act, 1985 on the basis of a First Information Report Held that:- Unfortunately, the High Court did not meet the reasonings of the learned Sessions Judge. The findings of the learned Trial Judge that P.W.10 had prior information, had also not been met by the High Court. The High Court was dealing with a judgment of acquittal. It was, therefore, bound to show that the findings of the learned Sessions Judge were not legally tenable. It is well known that if two views are possible, benefit of doubt should be given to the accused. The High Court, in our opinion, could not have brushed aside the findings of the learned Sessions Judge without meeting the reasonings assigned by it as it was dealing with a judgment of acquittal. For the reasons aforementioned, the impugned judgment cannot be sustained which is set aside accordingly. The appeal is allowed. Issues Involved:1. Compliance with Sections 50 and 42 of the NDPS Act.2. Credibility of seizure witnesses.3. Prior information and mandatory procedural safeguards.4. High Court's reversal of the acquittal judgment.5. Legal implications of non-compliance with procedural safeguards.Issue-Wise Detailed Analysis:1. Compliance with Sections 50 and 42 of the NDPS ActThe judgment emphasizes that procedural safeguards under Sections 50 and 42 of the NDPS Act are crucial. Section 50 mandates that any person being searched must be informed of their right to be searched before a Gazetted Officer or Magistrate. The search of the appellants' persons did not comply with this requirement, which is essential for upholding the legality of the search and seizure process.2. Credibility of Seizure WitnessesThe witnesses of the seizure, identified as P.W.1 (a sweeper) and P.W.2 (a cycle mechanic), did not support the prosecution's case and were declared hostile. Their testimonies raised doubts about the authenticity of the seizure process. The learned Sessions Judge noted that these witnesses did not corroborate the prosecution's version, which significantly impacted the case's credibility.3. Prior Information and Mandatory Procedural SafeguardsThe learned Sessions Judge found that P.W.10 (the informant) might have had prior information about the contraband, which he did not record as required under Section 42 of the NDPS Act. This non-compliance with mandatory procedural safeguards was a critical factor in the judgment of acquittal. The High Court, however, did not address these findings adequately and assumed the prosecution's case to be true without scrutinizing the procedural lapses.4. High Court's Reversal of the Acquittal JudgmentThe High Court reversed the acquittal by holding that Section 57 of the NDPS Act was not mandatory and that there was substantial compliance with the Act's provisions. The High Court also opined that the behavior of the appellants (speedily crossing the road) indicated their knowledge of the contraband in the scooter. However, the Supreme Court found that the High Court failed to meet the reasonings of the learned Sessions Judge, particularly regarding the procedural lapses and the credibility of the evidence.5. Legal Implications of Non-Compliance with Procedural SafeguardsThe Supreme Court reiterated that non-compliance with procedural safeguards under Sections 50 and 42 of the NDPS Act affects the prosecution's case and can vitiate the trial. The Court cited previous judgments, including State of Punjab vs. Balbir Singh and State of Punjab vs. Baldev Singh, to underline the mandatory nature of these provisions. The judgment also highlighted that if two views are possible, the benefit of doubt should be given to the accused.ConclusionThe Supreme Court set aside the High Court's judgment, reinstating the acquittal. The appeal was allowed, and the appellants were directed to be released unless wanted in connection with any other case. The judgment underscores the importance of adhering to procedural safeguards in NDPS cases to ensure the credibility and legality of the prosecution's case.

        Topics

        ActsIncome Tax
        No Records Found