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 :

        1959 (12) TMI 41 - SC - Indian Laws

        📋
        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 upholds Drug & Magic Remedies Act, except for excessive delegation & seizure provisions. Unconstitutional parts severed. The court upheld the constitutionality of the Drug and Magic Remedies (Objectionable Advertisement) Act, except for the excessive delegation of power ...
                      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 upholds Drug & Magic Remedies Act, except for excessive delegation & seizure provisions. Unconstitutional parts severed.

                            The court upheld the constitutionality of the Drug and Magic Remedies (Objectionable Advertisement) Act, except for the excessive delegation of power under Section 3(d) and the seizure and detention provisions under Section 8. The Act's aim to prevent self-medication and misleading advertisements was deemed in the public interest. The unconstitutional provisions were severed, allowing the Act to remain in force. Goods seized under Section 8 were ordered to be returned, and each party was directed to bear its own costs.




                            Issues Involved:
                            1. Constitutionality of the Drug and Magic Remedies (Objectionable Advertisement) Act.
                            2. Alleged violation of fundamental rights under Articles 19(1)(a), 19(1)(f), 19(1)(g), 14, 21, and 31.
                            3. Excessive delegation of power under Section 3(d) of the Act.
                            4. Constitutionality of Section 8 of the Act regarding seizure and detention.

                            Detailed Analysis:

                            1. Constitutionality of the Drug and Magic Remedies (Objectionable Advertisement) Act:
                            The petitioners challenged the Act on the grounds that it violated their fundamental rights and was discriminatory. The Act aimed to control the advertisement of drugs, prohibit advertisements for remedies with alleged magic qualities, and address related matters. The court examined the historical context, the purpose of the Act, and the legislative intent, concluding that the Act was designed to prevent self-medication and misleading advertisements. The court upheld the Act's constitutionality, noting that it was in the public interest to regulate such advertisements to protect public health.

                            2. Alleged Violation of Fundamental Rights:
                            The petitioners argued that the Act infringed their rights under Articles 19(1)(a) (freedom of speech), 19(1)(f) & (g) (right to property and trade), 14 (equality before the law), 21 (right to life and personal liberty), and 31 (right to property). The court held that:
                            - Article 19(1)(a): The court found that commercial advertisements do not fall within the scope of freedom of speech as they primarily serve business interests rather than the propagation of ideas. Therefore, the restrictions imposed by the Act did not violate Article 19(1)(a).
                            - Articles 19(1)(f) & (g): The court determined that the restrictions were reasonable and in the public interest, aimed at preventing self-medication and ensuring public health.
                            - Article 14: The court did not find any discriminatory elements in the Act.
                            - Articles 21 and 31: The court did not find any infringement of these rights as the Act's provisions were aimed at protecting public health and welfare.

                            3. Excessive Delegation of Power under Section 3(d):
                            The petitioners contended that Section 3(d) of the Act, which allowed the executive to specify additional diseases or conditions by rules, constituted excessive delegation of legislative power. The court agreed, stating that the Act did not provide clear criteria or standards for such delegation, rendering it unconstitutional. The court struck down the phrase "or any other disease or condition which may be specified in the rules made under this Act" from Section 3(d).

                            4. Constitutionality of Section 8 Regarding Seizure and Detention:
                            Section 8 of the Act allowed authorized persons to seize and detain any document, article, or thing believed to contain an objectionable advertisement. The petitioners argued that this section violated their rights under Articles 21 and 31 due to the lack of procedural safeguards. The court agreed, noting the absence of limitations, rules, and safeguards for the exercise of seizure and detention powers. Consequently, the court declared Section 8 unconstitutional and directed the return of all goods seized under this provision.

                            Conclusion:
                            The court upheld the constitutionality of the Drug and Magic Remedies (Objectionable Advertisement) Act, except for the excessive delegation of power under Section 3(d) and the seizure and detention provisions under Section 8. The Act's primary objective was to prevent self-medication and misleading advertisements, which the court found to be in the public interest. The unconstitutional provisions were severable, allowing the rest of the Act to remain in force. The court directed the return of goods seized under the invalidated Section 8 and ordered that each party bear its own costs.
                            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