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 :

        1976 (4) TMI 211 - SC - FEMA

        📋
        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

        Emergency detention law bars habeas corpus challenges based on illegality or mala fides while Article 21 enforcement is suspended. During suspension of enforcement of Article 21 under a Presidential order under Article 359(1), a habeas corpus petition under Article 226 challenging ...
                      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.

                          Emergency detention law bars habeas corpus challenges based on illegality or mala fides while Article 21 enforcement is suspended.

                          During suspension of enforcement of Article 21 under a Presidential order under Article 359(1), a habeas corpus petition under Article 226 challenging preventive detention on grounds of illegality, non-compliance with the detention law, mala fides, or extraneous considerations is barred because it is, in substance, an attempt to enforce the suspended right to personal liberty. Section 16A(9) of the Maintenance of Internal Security Act was treated as an evidentiary restriction operating within the emergency framework, keeping grounds and materials confidential without destroying the court's constitutional jurisdiction. The emergency constitutional and statutory scheme was therefore upheld.




                          Issues: (i) Whether, during the operation of a Presidential order under Article 359(1) suspending enforcement of Article 21, a petition for habeas corpus under Article 226 challenging preventive detention under the Maintenance of Internal Security Act on the ground that the detention order is not under or in compliance with the Act, or is vitiated by mala fides or extraneous considerations, is maintainable; and (ii) whether section 16A(9) of the Maintenance of Internal Security Act, 1971 is constitutionally valid.

                          Issue (i): Whether, during the operation of a Presidential order under Article 359(1) suspending enforcement of Article 21, a petition for habeas corpus under Article 226 challenging preventive detention under the Maintenance of Internal Security Act on the ground that the detention order is not under or in compliance with the Act, or is vitiated by mala fides or extraneous considerations, is maintainable.

                          Analysis: A Presidential order under Article 359(1) suspending the right to move any court for enforcement of the rights mentioned in the order withdraws the detenu's locus standi to seek release by enforcing the protected fundamental right of personal liberty. The challenge that the detention is without authority of law, not in conformity with the Act, or tainted by mala fides is, in substance, a challenge to the deprivation of personal liberty protected by Article 21. The order does not amend Article 226, but it bars the remedy where the relief sought is enforcement of the suspended right. The executive remains bound by law, but during the suspension period the court cannot entertain a habeas corpus petition to test the detention on those grounds.

                          Conclusion: The petition for habeas corpus was not maintainable on those grounds, and the detention challenge was barred.

                          Issue (ii): Whether section 16A(9) of the Maintenance of Internal Security Act, 1971 is constitutionally valid.

                          Analysis: Section 16A(9) was treated as a rule of evidence operating during the emergency regime and in aid of the Presidential order. It made the grounds, information, and material relating to specially declared detentions confidential and deemed them to concern matters of State. In the context of the suspended enforcement of Article 21 and the curtailed judicial scrutiny, the provision did not impermissibly trench upon Article 226. It did not abolish the High Court's constitutional power, but regulated disclosure in a manner consistent with the emergency framework.

                          Conclusion: Section 16A(9) was held constitutionally valid.

                          Final Conclusion: The constitutional and statutory emergency scheme was upheld, preventing habeas corpus challenges to preventive detention on the stated grounds during the operation of the Presidential order, and sustaining the impugned statutory restriction on disclosure.

                          Ratio Decidendi: When a Presidential order under Article 359(1) suspends enforcement of Article 21, a habeas corpus petition that in substance seeks release from preventive detention on the ground of illegality, mala fides, or non-compliance with the detention law is barred, and a contemporaneous evidentiary restriction enacted in aid of that suspension is valid if it operates within the emergency framework rather than destroying the court's constitutional jurisdiction.


                          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