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 :

        1974 (8) TMI 112 - 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

        Election bribery and free-conveyance rules: statutory withdrawal and proven voter transport define corrupt practice. Bribery under the election law is confined to inducement linked to statutory withdrawal of candidature, not a mere slackening of campaigning after 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.

                              Election bribery and free-conveyance rules: statutory withdrawal and proven voter transport define corrupt practice.

                              Bribery under the election law is confined to inducement linked to statutory withdrawal of candidature, not a mere slackening of campaigning after the withdrawal period. Free conveyance of electors is a corrupt practice where a vehicle is procured for that purpose with the candidate's consent or through an agent, and liability depends on reliable proof. On the facts discussed, the alleged payment for withdrawal and the canvassing assistance by a serviceman were treated as unproved, while the use of Truck No. HRR 7101 for transporting voters was accepted as a proved instance of corrupt practice. The commentary also notes that corrupt practice allegations must be strictly proved on trustworthy evidence.




                              Issues: (i) Whether the alleged payment to a candidate constituted bribery under section 123(1)(A)(a) of the Representation of the People Act, 1951. (ii) Whether the hiring and use of a truck for transporting electors to and from the polling station amounted to a corrupt practice under section 123(5) of the Representation of the People Act, 1951. (iii) Whether the alleged canvassing assistance by a member of the Armed Forces constituted a corrupt practice under section 123(7) of the Representation of the People Act, 1951.

                              Issue (i): Whether the alleged payment to a candidate constituted bribery under section 123(1)(A)(a) of the Representation of the People Act, 1951.

                              Analysis: The evidence regarding the alleged payment was found unreliable and insufficient. The documentary and oral material relied upon by the election petitioner was treated with caution because of hostility among witnesses and suspicious circumstances surrounding the note and register entries. On the facts, the payment was not proved to have been made with the object of inducing the candidate to withdraw from being a candidate. The expression "withdraw from being a candidate" was held to relate to withdrawal of candidature within the statutory withdrawal period and not to a mere slackening of campaign after that stage.

                              Conclusion: The allegation of bribery under section 123(1)(A)(a) was not established.

                              Issue (ii): Whether the hiring and use of a truck for transporting electors to and from the polling station amounted to a corrupt practice under section 123(5) of the Representation of the People Act, 1951.

                              Analysis: As regards two vehicles, the evidence of hiring and free conveyance was treated as unsafe and insufficient. In respect of the truck that carried voters between Bedwa and Seman, the Court accepted the direct evidence of an elector, supported by surrounding circumstances, including the use of the truck for ferrying voters and the absence of any convincing rebuttal. The statutory requirement was satisfied where the vehicle was procured for free conveyance of electors to or from the polling station.

                              Conclusion: The corrupt practice under section 123(5) was proved in relation to Truck No. HRR 7101.

                              Issue (iii): Whether the alleged canvassing assistance by a member of the Armed Forces constituted a corrupt practice under section 123(7) of the Representation of the People Act, 1951.

                              Analysis: The evidence on this charge was not accepted. The statements of the petitioner's witnesses were not found reliable, and the testimony of the court witness was inconsistent and insufficient to show that the candidate had obtained or procured the assistance of the serviceman for furtherance of his election prospects in the manner alleged.

                              Conclusion: The allegation under section 123(7) was not proved.

                              Final Conclusion: The election was sustained on the solitary proved instance of corrupt practice relating to the free conveyance of electors by Truck No. HRR 7101, while the remaining charges failed. The statutory interpretation on bribery was also clarified by the separate opinion.

                              Concurring Opinion: Bhagwati J. agreed with the final result but held that the words "to withdraw or not to withdraw from being a candidate" in section 123(1)(A)(a) refer only to withdrawal of candidature under section 37 and do not extend to a mere retirement from contest after the last date for withdrawal has passed. On that basis, the earlier contrary view was overruled.

                              Ratio Decidendi: A corrupt practice must be strictly proved on reliable evidence, and under section 123(5) the vehicle must be shown to have been procured for the free conveyance of electors with the candidate's consent or through his agent; mere use of a vehicle by supporters is insufficient. For bribery under section 123(1)(A)(a), the inducement must relate to statutory withdrawal of candidature and not merely a diminished or inactive campaign.


                              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