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 emphasizes statutory language, limits judicial innovation in fine imposition. Seized vehicle release clarified.</h1> <h3>State Of Jharkhand And Anr Versus Govind Singh</h3> The Supreme Court overturned the High Court's decision, emphasizing the importance of adhering to the clear language of statutes and avoiding judicial ... Whether even though there was no specific provision in Section 52 (3) of the Indian Forest Act, 1927 (in short the 'Act') as amended by Bihar Act 9 of 1990 (hereafter referred to as the 'Bihar Act'), a vehicle seized for alleged involvement in commission of forest offence can be released on payment of fine in lieu of confiscation? Issues Involved:1. Interpretation of Section 52(3) of the Indian Forest Act, 1927 as amended by Bihar Act 9 of 1990.2. Legality of releasing a vehicle seized for forest offences on payment of fine in lieu of confiscation.3. Jurisdiction and powers under Section 68 of the Indian Forest Act, 1927.Detailed Analysis:1. Interpretation of Section 52(3) of the Indian Forest Act, 1927:The Supreme Court examined the interpretation of Section 52(3) of the Indian Forest Act, 1927, as amended by the Bihar Act. The High Court had held that despite the absence of a specific provision, the power to impose a fine in lieu of confiscation could be read into the statute to meet the ends of justice. The Supreme Court disagreed, emphasizing that statutory interpretation must adhere to the clear language of the statute. The Court stated, 'When the words of a Statute are clear, plain or unambiguous, the courts are bound to give effect to that meaning irrespective of consequences.' The Court further noted that adding or substituting words in a statute is against settled principles of statutory interpretation, referencing cases like J.P. Bansal v. State of Rajasthan and State of Madhya Pradesh v. G.S. Dall and Flour Mills.2. Legality of Releasing a Vehicle on Payment of Fine:The High Court had directed the release of a seized vehicle on payment of a fine, interpreting this as a case of casus omissus. The Supreme Court found this conclusion erroneous, stating that a casus omissus (a gap in the law) should not be readily inferred and must be supplied only in cases of clear necessity. The Court emphasized that 'a casus omissus ought not to be created by interpretation, save in some case of strong necessity.' The Court concluded that the High Court was not justified in reading into Section 52(3) the power to direct release by imposing a fine in lieu of confiscation.3. Jurisdiction and Powers under Section 68 of the Indian Forest Act, 1927:The Supreme Court also analyzed Section 68 of the Act, which provides the power to compound offences. This section allows a Forest Officer to release seized property on payment of its value, but only for offences other than those specified in certain sections. The Court noted that the power under Section 68 is discretionary and must be exercised judicially. The High Court had not referred to this section and instead introduced an impermissible concept into Section 52. The Supreme Court clarified that the vehicle could be released on payment of its value as estimated by the officer, but this discretion must be exercised based on the gravity of the offence and after recording reasons.Conclusion:The Supreme Court set aside the High Court's judgment, declaring it 'clearly indefensible.' The Court emphasized that statutory interpretation must adhere to the clear language of the statute and that judicial innovation should not replace legislative intent. The appeal was allowed, reinforcing the principle that courts cannot legislate under the guise of interpretation.

        Topics

        ActsIncome Tax
        No Records Found