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 :

        2008 (10) TMI 650 - 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

        Deemed withdrawal under a repeal statute can operate without section 321 procedure, while judicial review remains available. Sections 2(3) and 2(5) of the Prevention of Terrorism (Repeal) Act, 2004 were upheld as a valid repeal-and-savings mechanism and not an unconstitutional ...
                      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.

                          Deemed withdrawal under a repeal statute can operate without section 321 procedure, while judicial review remains available.

                          Sections 2(3) and 2(5) of the Prevention of Terrorism (Repeal) Act, 2004 were upheld as a valid repeal-and-savings mechanism and not an unconstitutional encroachment on judicial power. The Court held that Parliament could provide for deemed withdrawal of pending POTA proceedings, including cases where cognizance had already been taken, while preserving judicial review under Articles 226 and 136. It further held that the Review Committee's opinion that no prima facie case existed triggered withdrawal directly under the Repeal Act and did not require the additional procedure under section 321 of the Code of Criminal Procedure, 1973. Writ review against the Committee's opinion remained available.




                          Issues: (i) Whether sections 2(3) and 2(5) of the Prevention of Terrorism (Repeal) Act, 2004 are unconstitutional as encroaching upon judicial power and the basic structure; (ii) Whether, on the Review Committee forming the opinion that no prima facie case exists, withdrawal of pending POTA proceedings still requires compliance with section 321 of the Code of Criminal Procedure, 1973.

                          Issue (i): Whether sections 2(3) and 2(5) of the Prevention of Terrorism (Repeal) Act, 2004 are unconstitutional as encroaching upon judicial power and the basic structure.

                          Analysis: The provisions were examined as part of a repeal-and-savings scheme enacted by Parliament in exercise of its legislative competence over terrorism-related legislation. The Act did not abolish judicial review under Articles 226 and 136 of the Constitution of India, and the Committee's opinion remained open to challenge in writ jurisdiction. The Court treated the repeal provisions as winding-up measures attached to the repeal of a special statute and held that the legislature could validly provide for deemed withdrawal of pending proceedings without violating the constitutional scheme.

                          Conclusion: The challenge to the constitutional validity of sections 2(3) and 2(5) failed and those provisions were upheld.

                          Issue (ii): Whether, on the Review Committee forming the opinion that no prima facie case exists, withdrawal of pending POTA proceedings still requires compliance with section 321 of the Code of Criminal Procedure, 1973.

                          Analysis: The Court contrasted section 2(3) of the Repeal Act with section 60(4) to (7) of the Prevention of Terrorism Act, 2002 and held that the repeal provision uses clear language that pending cases, including cases where cognizance has been taken, shall be deemed to have been withdrawn once the Committee records the requisite opinion. That scheme was held to exclude the additional step of a Public Prosecutor's independent application and the court's consent under section 321 of the Code. Judicial review under Article 226 remained available against the Committee's opinion.

                          Conclusion: Compliance with section 321 of the Code of Criminal Procedure, 1973 is not required where withdrawal operates by deeming fiction under section 2(3) of the Repeal Act.

                          Final Conclusion: The repeal provisions were sustained, and the deemed-withdrawal mechanism was held to operate independently of the withdrawal procedure under the criminal procedure law, while leaving writ remedies intact against the Review Committee's decision.

                          Ratio Decidendi: A repeal statute may validly provide for deemed withdrawal of pending prosecutions in a special-law scheme, and where the legislative text is clear, that deemed withdrawal operates without importing the general withdrawal procedure under section 321 of the Code of Criminal Procedure, 1973, subject to judicial review under Article 226 of the Constitution of India.


                          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