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
  • 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 :

        📋
        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>Court upholds convictions under Narcotic Drugs Act, dismisses appeals.</h1> The court dismissed the appeals, upholding the appellants' convictions under Section 20 of the Narcotic Drugs and Psychotropic Substances Act, 1985, and ... Whether once possession is established, the person who claims that it was not a conscious possession has to establish it, because how he came to be in possession is within his special knowledge? Whether not only possession but conscious possession has been established? Issues Involved:1. Credibility of the prosecution case due to discrepancy in the weight of the sample.2. Compliance with Section 50 of the Narcotic Drugs and Psychotropic Substances Act, 1985.3. Conscious possession of the contraband by the appellant Dinesh Kumar.Issue-wise Detailed Analysis:1. Credibility of the prosecution case due to discrepancy in the weight of the sample:Mr. Rai, representing one of the appellants, argued that the discrepancy in the weight of the sample sent to the Forensic Science Laboratory (65.5606 gms) compared to the initial weight (50 gms) casts serious doubt on the prosecution's credibility. He cited the Supreme Court cases of Noor Aga vs. State of Punjab and Rajesh Jagdamba Avasthi vs. State of Goa to support his argument that such discrepancies erode the credibility of recovery proceedings. However, the court found these cases distinguishable. The discrepancy in the current case was attributed to the use of a non-standard weighing scale from a grocery shop, which is not as precise as the laboratory's scale. The court concluded that a 15 gm difference is not significant under these circumstances and does not undermine the prosecution's case.2. Compliance with Section 50 of the Narcotic Drugs and Psychotropic Substances Act, 1985:Mr. Rai contended that the appellants were not properly apprised of their right to be searched in the presence of a Gazetted Officer or Magistrate, as required by Section 50 of the Act. He emphasized that conveying an option is different from apprising a right. The court, however, found that the appellants were given an option to be searched by a Gazetted Officer or Magistrate, which effectively apprised them of their right. Furthermore, the court noted that the Charas was recovered from the vehicle, not from the appellants' persons, making Section 50 compliance unnecessary. The appellants were searched only after being brought to the police station, which does not trigger Section 50 requirements.3. Conscious possession of the contraband by the appellant Dinesh Kumar:Mr. P.S. Mishra argued that Dinesh Kumar was not in conscious possession of the Charas as he had merely taken a lift in the vehicle. The court rejected this argument, stating that the statement under Section 313 of the Code of Criminal Procedure is not evidence and cannot be cross-examined. The court emphasized that both appellants were found traveling in a private vehicle, not public transport, and were thus presumed to have conscious possession under Sections 35 and 54 of the Act. The court cited Madan Lal vs. State of H.P. to support the notion that once possession is established, the burden shifts to the accused to prove it was not conscious possession.Conclusion:The court dismissed the appeals, upholding the appellants' convictions under Section 20 of the Narcotic Drugs and Psychotropic Substances Act, 1985, and the sentences imposed by the trial and appellate courts.

        Topics

        ActsIncome Tax
        No Records Found