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 :

        1988 (11) TMI 346 - 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

        Pension rules do not create immunity from criminal prosecution; delay may still justify quashing on case-specific facts. A proviso in a pension rule made under Article 309 cannot be construed as creating immunity from criminal prosecution for a retired government servant. ...
                      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.

                          Pension rules do not create immunity from criminal prosecution; delay may still justify quashing on case-specific facts.

                          A proviso in a pension rule made under Article 309 cannot be construed as creating immunity from criminal prosecution for a retired government servant. The third proviso to Rule 2.2(b) qualifies only the Government's pensionary powers to withhold or withdraw pension and recover loss where the pensioner is found guilty in departmental or judicial proceedings; it does not restrict the criminal court's jurisdiction to try offences. Read that way, the proviso avoids extending the rule beyond the source of rule-making power. Delay in initiating prosecution may still justify quashing in an appropriate case, but only on the specific facts and where the delay is unexplained and unconscionable.




                          Issues: Whether the third proviso to Rule 2.2(b) of the Punjab Civil Service Rules, Volume II created an embargo on the institution of criminal prosecution against a retired government servant after four years from the cause of action or event, and whether quashing of criminal proceedings could be sustained on the basis of delay in initiation of prosecution.

                          Analysis: Rule 2.2(b) occurs in the pension chapter and is framed under Article 309, which authorises rules regulating recruitment and conditions of service. The substantive clause concerns withholding or withdrawing pension and recovery of pecuniary loss where a pensioner is found guilty in departmental or judicial proceedings. The third proviso cannot be read as conferring immunity from prosecution, because prosecution for offences is not itself a condition of service. Interpreting the proviso as a bar to prosecution would extend the rule beyond the source of power under Article 309 and would produce arbitrary and undesirable results. The proper construction is by reading down: the proviso limits the Government's pensionary powers where the specified time condition is met, but it does not control the criminal court's jurisdiction to try offences. At the same time, in an individual case, unexplained and unconscionable delay may still justify quashing of prosecution on its own facts.

                          Conclusion: The proviso does not bar criminal prosecution of a government servant or pensioner. It operates only on pension-related consequences, while delay-based quashing depends on the facts of each case.

                          Final Conclusion: The legal effect of the decision is that Rule 2.2(b) cannot be used to claim immunity from prosecution, though stale proceedings may still fail where delay independently justifies that result.

                          Ratio Decidendi: A proviso in a pension rule made under Article 309 cannot be construed as creating immunity from criminal prosecution; it must be read as qualifying only the pensionary rights and liabilities created by the substantive provision.


                          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