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
  • 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
By Case ID:

When case Id is present, search is done only for this

Sort By:
RelevanceDefaultDate
    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 Upholds Acquittal for Non-Compliance with Narcotic Drugs Act</h1> <h3>State of Delhi Versus Ram Avtar @ Rama</h3> The Supreme Court upheld the High Court's decision to acquit the accused due to non-compliance with Section 50 of the Narcotic Drugs and Psychotropic ... Whether illegal recovery can be the foundation of a successful conviction under the provisions of Section 21 of the Narcotic Drugs and Psychotropic Substances Act, 1985? Issues Involved:1. Compliance with Section 50 of the Narcotic Drugs and Psychotropic Substances Act, 1985.2. Impact of non-compliance with Section 50 on the legality of the recovery and subsequent conviction.3. Interpretation of the term 'substantial compliance' in the context of Section 50.4. Admissibility of evidence obtained in violation of Section 50.Issue-Wise Detailed Analysis:1. Compliance with Section 50 of the Narcotic Drugs and Psychotropic Substances Act, 1985:The primary issue in the case was whether the provisions of Section 50 of the NDPS Act were complied with during the search of the accused. Section 50 mandates that the person to be searched must be informed of their right to be searched in the presence of a Gazetted Officer or a Magistrate. The Court examined various precedents, including State of Punjab v. Balbir Singh, Ali Mustaffa Abdul Rahman Moosa v. State of Kerala, and State of Punjab v. Baldev Singh, which underscored the importance of informing the accused of this right. The Court reiterated that the statutory language of Section 50 is clear and imposes an obligation on the authorized officer to inform the person to be searched of this right explicitly.2. Impact of Non-Compliance with Section 50 on the Legality of the Recovery and Subsequent Conviction:The Court emphasized that non-compliance with Section 50, which is mandatory, vitiates the trial and affects the prosecution case. The judgment referred to the Constitution Bench decision in Vijaysinh Chandubha Jadeja, which held that substantial compliance is not sufficient, and strict compliance with Section 50 is required. The Court noted that the failure to inform the accused of their right under Section 50 renders the recovery of contraband suspect and the conviction and sentence unsustainable in law.3. Interpretation of the Term 'Substantial Compliance' in the Context of Section 50:The Court rejected the argument of substantial compliance with Section 50, as suggested in some precedents like Joseph Fernandez v. State of Goa. The Constitution Bench in Vijaysinh Chandubha Jadeja clarified that the concept of substantial compliance does not apply to Section 50, and the requirements of the section are imperative. The Court held that the notice given to the accused in the present case did not meet the requirements of Section 50, as it did not clearly inform the accused of his right to be searched in the presence of a Gazetted Officer or a Magistrate.4. Admissibility of Evidence Obtained in Violation of Section 50:The Court addressed the argument that even if there was non-compliance with Section 50, the recovery of contraband could still be proved by statements of independent witnesses or responsible officers. The Court rejected this argument, stating that once the recovery is found to be illegal due to non-compliance with Section 50, it cannot form the basis for conviction under Section 21 of the NDPS Act. The Court reiterated that an illegal recovery cannot be validated by oral evidence or statements of witnesses. The possession of the illicit article must be established in accordance with the provisions of Section 50, and any recovery made in violation of these provisions is inadmissible as evidence of unlawful possession.Conclusion:The Supreme Court upheld the High Court's decision, which acquitted the accused due to non-compliance with Section 50 of the NDPS Act. The Court reaffirmed the mandatory nature of Section 50 and the necessity for strict compliance to ensure a fair trial. The appeal by the State was dismissed, and the conviction and sentence based on the illegal recovery were set aside.

        Topics

        ActsIncome Tax
        No Records Found