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 :

        2015 (5) TMI 1120 - HC - FEMA

        📋
        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

        Preventive detention communication and representation rules: effective understanding, prompt disposal, and no separate duty for Advisory Board letters. Preventive detention is not vitiated where the grounds and relied-upon documents are effectively communicated to the detenu in a language he understands, ...
                      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.

                          Preventive detention communication and representation rules: effective understanding, prompt disposal, and no separate duty for Advisory Board letters.

                          Preventive detention is not vitiated where the grounds and relied-upon documents are effectively communicated to the detenu in a language he understands, even without a written Bengali translation, if the record shows workable knowledge of English and oral explanation in Bengali. Delay in deciding a repetitive representation raising no new ground is not fatal when the administrative process is prompt and the delay is not inordinate or unexplained. A representation addressed only to the Advisory Board does not, by itself, create a separate obligation for the detaining authority or the Central Government to decide it when no copy was served on them. The record also showed that relevant materials were placed before the detaining authority.




                          Issues: (i) whether the detention order was liable to be quashed for non-supply of Bengali translations of the detention order and relied upon documents; (ii) whether there was unexplained delay in deciding the detenu's representation dated 05.02.2015; (iii) whether the detaining authority and the Central Government were obliged to decide the representation addressed only to the Advisory Board; and (iv) whether the detention order was invalid for alleged non-placement of all material documents before the detaining authority.

                          Issue (i): whether the detention order was liable to be quashed for non-supply of Bengali translations of the detention order and relied upon documents.

                          Analysis: The requirement under Article 22(5) of the Constitution of India is that the grounds of detention must be effectively communicated to the detenu in a language understood by him. On the facts, the detenu had acknowledged receipt of the documents in English, endorsed that the papers were read over and explained to him in Bengali, signed English endorsements, and the record showed that English was one of the subjects studied by him. The Court treated these circumstances as showing a workable knowledge of English, and held that mere absence of a Bengali written translation did not vitiate detention where the substance of the grounds had been communicated effectively.

                          Conclusion: The challenge on the ground of non-communication in a language understood by the detenu failed.

                          Issue (ii): whether there was unexplained delay in deciding the detenu's representation dated 05.02.2015.

                          Analysis: Delay in considering a representation can vitiate detention if it is inordinate and unexplained, but the time taken must be assessed in context. The representation in question was a third representation, repeated the earlier grievance about language, raised no fresh ground, and moved through the administrative channel promptly with specific dates recorded in the counter affidavit. In these circumstances, the period taken was not treated as inordinate or unexplained.

                          Conclusion: The plea of vitiating delay in disposal of the representation was rejected.

                          Issue (iii): whether the detaining authority and the Central Government were obliged to decide the representation addressed only to the Advisory Board.

                          Analysis: The Court distinguished the situation where a representation is actually served on the detaining authority or the appropriate Government from one where it is merely marked to the Advisory Board. Since the record showed that no copy of the representation was supplied to the Central Government or the detaining authority, and the earlier representation on the same lines had already been decided, no mandatory obligation arose to separately decide the Advisory Board-addressed representation.

                          Conclusion: The contention that non-disposal of the Advisory Board representation invalidated the detention was rejected.

                          Issue (iv): whether the detention order was invalid for alleged non-placement of all material documents before the detaining authority.

                          Analysis: The time-chart showed that the sponsoring authority's documents and clarifications were received and examined before the detention order was issued. The Court found that the record negatived the plea that relevant material was absent when the detention was finalized.

                          Conclusion: The challenge based on non-placement of documents had no merit.

                          Final Conclusion: The preventive detention order was sustained and the writ petition was dismissed.

                          Ratio Decidendi: Preventive detention is not vitiated where the grounds are effectively communicated in a language the detenu understands, a representation raising no new ground is decided without inordinate delay, and a representation merely addressed to the Advisory Board and not served on the detaining authority or the Government does not create a separate obligation of decision.


                          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