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>Validity of 'promoting insurgency' under MCOCA upheld by Supreme Court</h1> The Supreme Court upheld the constitutional validity of Section 2(1)(e) of the Maharashtra Control of Organised Crime Act, 1999 (MCOCA) concerning ... Whether Section 2(1)(e) of the MCOCA, so far it relates to `promoting insurgency' are constitutionally invalid on following two grounds:- (a) the Maharashtra State legislature did not have legislative competence to enact such a provision; and (b) the part of Section 2(1)(e) of the MCOCA, so far as it covers case of `insurgency', is repugnant and has become void by enactment of the Unlawful Activities (Prevention) Amendment Act, 2004, amending the Unlawful Activities (Prevention) Act, 1967? Issues Involved:1. Constitutional validity of Section 2(1)(e) of the Maharashtra Control of Organised Crime Act, 1999 (MCOCA) concerning 'promoting insurgency'.2. Legislative competence of the Maharashtra State Legislature to enact the provision.3. Repugnancy of Section 2(1)(e) of MCOCA with the Unlawful Activities (Prevention) Amendment Act, 2004 (UAPA).Detailed Analysis:1. Constitutional Validity of Section 2(1)(e) of MCOCA:The appellants challenged the constitutional validity of Section 2(1)(e) of MCOCA, particularly the reference to 'promoting insurgency'. They argued that the provision was ultra vires Article 246(3) of the Constitution and repugnant to the UAPA.2. Legislative Competence of the Maharashtra State Legislature:The appellants contended that 'insurgency' falls within the ambit of Defence of India, Entry 1 of List I (Union List) and thus, the Maharashtra State Legislature lacked the legislative competence to enact such a provision. The court examined the doctrine of pith and substance and concluded that MCOCA, in essence, deals with public order, a subject within the legislative competence of the State under Entries 1 and 2 of List II and Entries 1, 2, and 12 of List III.Key Points:- Pith and Substance Doctrine: The court held that the core area and subject-matter of the legislation fall under the State List, and any incidental encroachment upon the Union List does not render the State law invalid.- Public Order: The term 'promoting insurgency' was interpreted to mean a grave disturbance of public order within the state, thus falling within the legislative competence of the State Legislature.3. Repugnancy with the Unlawful Activities (Prevention) Amendment Act, 2004:The appellants argued that the provision in MCOCA was repugnant to the UAPA, which exhaustively deals with terrorism and insurgency. The court analyzed the provisions of both Acts to determine if they were inconsistent and irreconcilable.Key Points:- Distinct Fields of Operation: The court found that MCOCA and UAPA operate in different fields. MCOCA deals with organized crime syndicates within India, while UAPA targets terrorist activities threatening the unity, integrity, security, or sovereignty of India.- No Direct Conflict: The court concluded that there is no clear and direct inconsistency between the provisions of the two Acts. MCOCA does not punish 'insurgency' per se but targets organized crime with the motive of promoting insurgency.- Implied Repeal: The court dismissed the argument of implied repeal, stating that the two statutes can operate concurrently without conflict.Conclusion:The Supreme Court upheld the constitutional validity of Section 2(1)(e) of MCOCA concerning 'promoting insurgency'. It ruled that the Maharashtra State Legislature had the legislative competence to enact the provision and that there was no repugnancy with the UAPA. The appeals were dismissed, and the court directed the Special Court constituted under MCOCA to consider the issues raised in light of its findings.

        Topics

        ActsIncome Tax
        No Records Found