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 quashes proceedings based on autrefois acquit, validates judge's jurisdiction. Retrial violates Section 403.</h1> <h3>N.R. GHOSE alias NIKHIL RANJAN GHOSE Versus THE STATE OF WEST BENGAL</h3> The Supreme Court allowed the appeal, quashing the proceedings against the appellant based on the principle of autrefois acquit and the validation of the ... - Issues Involved:1. Application of Section 403 of the Criminal Procedure Code.2. Competency of the Special Judge under the West Bengal Criminal Law Amendment (Special Courts) Act.3. Binding nature and effect of prior judgments.4. Principle of autrefois acquit (double jeopardy).Detailed Analysis:1. Application of Section 403 of the Criminal Procedure Code:The appellant argued that under Section 403(1) of the Code of Criminal Procedure, a person once tried and acquitted for an offense cannot be tried again for the same offense or on the same facts. The appellant contended that his previous acquittal by the Special Judge, Mr. S. C. Dutt Gupta, should bar any subsequent trial for the same offenses. The court acknowledged that if the initial acquittal was by a court of competent jurisdiction, it would indeed bar a retrial under Section 403.2. Competency of the Special Judge under the West Bengal Criminal Law Amendment (Special Courts) Act:The High Court initially held that Section 4(1) of the Act was ultra vires, which led to the conclusion that the Special Judge, Mr. S. C. Dutt Gupta, was not a court of competent jurisdiction. This decision was later challenged and overturned by the Supreme Court in Kedar Nath Bajoria v. The State of West Bengal, which declared Section 4(1) of the Act intra vires, thereby validating the jurisdiction of the Special Judge. The Supreme Court in the present case concluded that the acquittal by Mr. S. C. Dutt Gupta was by a court of competent jurisdiction, and thus, the acquittal was binding unless set aside in appeal.3. Binding Nature and Effect of Prior Judgments:The appellant faced a significant hurdle due to the judgment of Chunder, J., who had previously ruled that the Special Judge, Mr. S. C. Dutt Gupta, was not a court of competent jurisdiction, thus rendering the acquittal ineffective. The appellant argued that this judgment should not preclude him from invoking Section 403, especially in light of the Supreme Court's subsequent decision in Kedar Nath Bajoria's case. The Supreme Court noted that final judgments, even if erroneous, retain their binding force unless lawfully set aside. However, the majority opinion held that the erroneous view of the vires of Section 4(1) of the Act by Chunder, J., should not preclude the appellant from obtaining relief.4. Principle of Autrefois Acquit (Double Jeopardy):The principle of autrefois acquit, codified in Section 403, was central to the appellant's defense. The Supreme Court emphasized that a lawful acquittal by a competent court is binding and conclusive in all subsequent proceedings between the parties. The court cited precedents affirming that a verdict of acquittal, once pronounced by a competent court after a lawful trial, cannot be challenged in subsequent proceedings. The majority opinion concluded that retrying the appellant would place him in jeopardy a second time, contravening Section 403 of the Criminal Procedure Code.Conclusion:The Supreme Court allowed the appeal, setting aside the order of the Calcutta High Court that directed the complaint to proceed in the court of the Sub-Divisional Magistrate. The proceedings against the appellant were quashed based on the principle of autrefois acquit and the validation of the Special Judge's jurisdiction by the Supreme Court in Kedar Nath Bajoria's case. The court held that retrying the appellant would violate Section 403 of the Criminal Procedure Code, as his initial acquittal was by a court of competent jurisdiction and had never been lawfully set aside.

        Topics

        ActsIncome Tax
        No Records Found