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.
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

        whatsappJoin Channel
        Showing Results for : Reset Filters
        Case ID :

        1974 (11) TMI 101 - 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

        Section 428 set-off applies to ongoing sentences and default imprisonment, with no bar from earlier sentence reduction. Section 428 of the Code of Criminal Procedure, 1973 was construed to apply to a sentence that was still running when the new Code commenced, even if ...
                        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.

                            Section 428 set-off applies to ongoing sentences and default imprisonment, with no bar from earlier sentence reduction.

                            Section 428 of the Code of Criminal Procedure, 1973 was construed to apply to a sentence that was still running when the new Code commenced, even if conviction had occurred earlier, because sentences under the old Code were treated as continuing under the new Code. The statutory set-off was also held to extend to imprisonment in default of payment of fine, while leaving the fine liability intact. Prior appellate reduction of sentence after considering pre-conviction detention did not bar the separate statutory set-off, as no such exception appears in the text. The detention continued after 12 August 1974 was therefore unlawful and immediate release was ordered.




                            Issues: (i) Whether Section 428 of the Code of Criminal Procedure, 1973 applies where conviction and sentence were recorded before the new Code came into force but the sentence was still running on its commencement; (ii) Whether the set-off under Section 428 extends to imprisonment in default of payment of fine; (iii) Whether the benefit of Section 428 is unavailable because the pre-conviction detention had already been taken into account while reducing the sentence in appeal.

                            Issue (i): Whether Section 428 of the Code of Criminal Procedure, 1973 applies where conviction and sentence were recorded before the new Code came into force but the sentence was still running on its commencement.

                            Analysis: The statutory language of Section 428 was held to be neutral and not confined to convictions after the commencement of the new Code. The section was construed to operate where an accused person had already been convicted and was still serving the sentence when the new Code came into force. Reliance was also placed on the legal fiction in Section 484(2)(b), under which sentences passed under the old Code and in force immediately before commencement of the new Code are to be treated as sentences under the new Code, with all their legal incidents.

                            Conclusion: Section 428 applies to a sentence that was still running on the commencement of the new Code, even though conviction occurred earlier.

                            Issue (ii): Whether the set-off under Section 428 extends to imprisonment in default of payment of fine.

                            Analysis: The distinction between substantive imprisonment and imprisonment in default of fine was rejected. Both were treated as sentences of imprisonment within the scope of Section 428. The provision was read in light of its remedial purpose of preventing undertrial detention from exceeding the punishment warranted by the offence. The set-off was held not to absolve the liability to pay the fine, and the recovery provisions under Sections 421 and 357 were noted as preserving the fine liability.

                            Conclusion: The benefit of Section 428 extends to imprisonment in default of payment of fine.

                            Issue (iii): Whether the benefit of Section 428 is unavailable because the pre-conviction detention had already been taken into account while reducing the sentence in appeal.

                            Analysis: Section 428 was held to be absolute in terms and not subject to an implied exception based on whether the sentencing court had already considered pre-conviction detention. No such limitation was found in the text, and it was held impermissible to read one into the provision. The set-off was therefore to be given independently of any appellate reduction of sentence.

                            Conclusion: Prior consideration of pre-conviction detention in sentencing does not bar the statutory set-off under Section 428.

                            Final Conclusion: The detention continued after 12 August 1974 was unlawful, and the petitioner was entitled to immediate release.

                            Ratio Decidendi: Section 428 of the Code of Criminal Procedure, 1973 mandates set-off of pre-conviction detention against the remaining sentence whenever the sentence is still running on the commencement of the new Code, and the set-off applies equally to imprisonment in default of fine without any implied exception for prior sentencing adjustments.


                            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