Just a moment...

βœ•
Top
Help
πŸš€ New Feature Launched βœ•

Introducing the β€œIn Favour Of” filter in Case Laws.

  • βš–οΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
  • πŸ” Narrow down results with higher precision

Try it now in Case Laws β†’

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedbackβœ•

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 βœ•
  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
β•³
Add to...
You have not created any category. Kindly create one to bookmark this item!
βœ•
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close βœ•
🔎 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
  • 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
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:
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>Nominee not 'court' under Code of Criminal Procedure for offences under IPC vs. Co-operative Societies Act.</h1> The court held that the nominee of the Registrar under the Maharashtra Co-operative Societies Act, 1960, is not considered a 'court' under Section 195 of ... - Issues Involved:1. Whether the nominee of the Registrar appointed under Section 95 of the Maharashtra Co-operative Societies Act, 1960, is a 'court' within the meaning of Section 195 of the Code of Criminal Procedure.2. Whether the offences charged in the complaint fall within the description of the offence under Section 146(p) of the Maharashtra Co-operative Societies Act, 1960, and if so, whether the complaint is maintainable without the sanction of the Registrar.Issue-Wise Detailed Analysis:1. Nominee of the Registrar as a 'Court' under Section 195 of the Code of Criminal Procedure:The appellants contended that the nominee of the Registrar under Section 95 of the Maharashtra Co-operative Societies Act, 1960, should be considered a 'court' within the meaning of Section 195 of the Code of Criminal Procedure. This section stipulates that no court shall take cognizance of certain offences, including those under Sections 465 and 471 of the Indian Penal Code, when such offences are alleged to have been committed by a party to any proceeding in respect of a document produced or given in evidence in such proceeding, except on a complaint in writing of such court.The court examined the relevant provisions of the Maharashtra Co-operative Societies Act, 1960, including Sections 91, 93, 94, 95, 96, and 97, which outline the powers and functions of the Registrar and his nominee. These sections reveal that the nominee acts substantially as an arbitrator and derives authority from the Registrar, who can withdraw such authority at any time. The nominee's adjudication is termed an award, and the procedure followed is akin to that of a civil proceeding.The court concluded that merely because the nominee is required to act judicially and follow procedures similar to those in civil courts, it does not make the nominee a 'court' within the meaning of Section 195 of the Code of Criminal Procedure. The nominee's function is analogous to that of a statutory arbitrator, and the judicial power exercised is not sufficient to categorize the nominee as a court.2. Offences under Section 146(p) of the Maharashtra Co-operative Societies Act and the Requirement of Registrar's Sanction:The appellants argued that the offences charged in the complaint fell within the description of the offence under Section 146(p) of the Maharashtra Co-operative Societies Act, 1960. This section penalizes the destruction, mutilation, alteration, falsification, or secreting of any register, book of account, or document belonging to the society by its officers or members. The appellants contended that without the sanction of the Registrar, the complaint was not maintainable.The court analyzed the provisions of Section 146(p) and compared them with Sections 463 and 464 of the Indian Penal Code, which deal with forgery and the making of false documents. Section 146(p) does not require the specific intentions mentioned in Sections 463 and 464 IPC and applies to officers or members of the society. The court noted that while certain acts might fall under both sections, they are distinct offences with different intentions and applicable to different sets of persons.The court held that the enactment of Section 146(p) of the Maharashtra Co-operative Societies Act did not imply a pro tanto repeal of Sections 463 and 464 IPC. The offences under the Indian Penal Code and the Maharashtra Co-operative Societies Act are cumulative, and the legislature did not intend to repeal the IPC provisions by enacting Section 146(p). Consequently, the requirement of the Registrar's sanction under Section 148(3) of the Maharashtra Co-operative Societies Act did not apply to offences under Sections 465 and 471 IPC.Conclusion:Both contentions raised by the appellants were rejected. The nominee of the Registrar is not a 'court' within the meaning of Section 195 of the Code of Criminal Procedure, and the offences under Sections 465 and 471 IPC are distinct from those under Section 146(p) of the Maharashtra Co-operative Societies Act, 1960. The appeal was dismissed.

        Topics

        ActsIncome Tax
        No Records Found