Just a moment...

Top
Help
Upgrade to AI Search

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search

Powered by Weblekha - Building Scalable Websites

×

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 :

        2012 (12) TMI 1084 - 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

        Supreme Court emphasizes strict compliance with NDPS Act, acquits accused due to prosecution's failure. The Supreme Court held that there was total non-compliance with the mandatory provisions of Section 42(1) and (2) of the NDPS Act, leading to the ...
                      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.

                            Supreme Court emphasizes strict compliance with NDPS Act, acquits accused due to prosecution's failure.

                            The Supreme Court held that there was total non-compliance with the mandatory provisions of Section 42(1) and (2) of the NDPS Act, leading to the prosecution's failure. The Court emphasized strict compliance with penal provisions, disregarding the doctrine of substantial compliance. It noted inconsistencies in judgments and doubts about the recovery process and the presence of the Tehsildar-cum-Executive Magistrate. Consequently, the Court acquitted the accused of the offence under Section 18 of the NDPS Act and ordered immediate release, directing the disposal of case property as per the Act.




                            Issues Involved:
                            1. Compliance with Section 42(1) and (2) of the Narcotics Drugs and Psychotropic Substances Act, 1985 (NDPS Act).
                            2. Contradictory judgments regarding the acquittal of one accused and conviction of another.
                            3. Validity of the recovery process and compliance with Section 50 of the NDPS Act.
                            4. Reliability of the presence of the Tehsildar-cum-Executive Magistrate at the recovery site.

                            Issue-wise Detailed Analysis:

                            Compliance with Section 42(1) and (2) of the NDPS Act:
                            The primary issue was whether there was compliance with the mandatory provisions of Section 42(1) and (2) of the NDPS Act. The Investigating Officer (PW7) admitted during cross-examination that the secret information was not reduced to writing, nor was it sent to a higher officer. The Trial Court and the High Court justified this non-compliance by stating that immediate action was necessary to prevent the accused from escaping. However, the Supreme Court held that the language of Section 42 is unambiguous and requires strict compliance. The Court emphasized that penal provisions with harsh punishments must be construed strictly and that the doctrine of substantial compliance is not applicable here. The Court referred to the Constitution Bench judgment in Karnail Singh v. State of Haryana, which clarified that total non-compliance with Section 42 is impermissible, although delayed compliance with a satisfactory explanation might be acceptable. Since there was total non-compliance in this case, the prosecution's case failed on this ground alone.

                            Contradictory Judgments:
                            The appellant argued that the acquittal of co-accused Ramphal on similar facts and evidence, particularly regarding the non-production of the scooter's diggy key, should also result in his acquittal. The Supreme Court noted the inconsistency in the judgments and found that the courts below had erred in their appreciation of evidence and application of law.

                            Validity of the Recovery Process and Compliance with Section 50 of the NDPS Act:
                            The appellant contended that the recovery process was vitiated as PW5, the Tehsildar-cum-Executive Magistrate, was not present at the site, and there was no compliance with Section 50 of the NDPS Act. The Supreme Court did not delve deeply into the compliance with Section 50 but noted the serious doubts raised about the recovery process. The Court highlighted that the presence of PW5 at the recovery site was questionable, as supported by the testimony of DW1, the driver of the Tehsildar's official vehicle, and the logbook entries.

                            Reliability of the Presence of the Tehsildar-cum-Executive Magistrate at the Recovery Site:
                            The Supreme Court found significant doubts regarding the presence of PW5 at the recovery site. DW1 testified that the Tehsildar's vehicle was used by another officer on the day of the alleged recovery, and the logbook supported this claim. This discrepancy, combined with the lack of independent witnesses and total non-compliance with Section 42, cast a shadow of doubt over the prosecution's case. The Court concluded that the prosecution failed to prove its case beyond a reasonable doubt.

                            Conclusion:
                            The Supreme Court accepted the appeal, acquitted the accused of the offence under Section 18 of the NDPS Act, and directed his immediate release. The Court ordered the disposal of the case property in accordance with the provisions of the Act.
                            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