Just a moment...

Top
Help
Upgrade to AI Search

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search

Powered by Weblekha - Building Scalable Websites

×

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

        Showing Results for : Reset Filters
        Case ID :

        1962 (5) TMI 40 - 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

        Supreme Court upholds convictions, deems Section 29 unconstitutional under Article 14 The Supreme Court dismissed both appeals, upholding the convictions while clarifying the unconstitutionality of Section 29 of the Indian Arms Act, 1878 ...
                        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.

                              Supreme Court upholds convictions, deems Section 29 unconstitutional under Article 14

                              The Supreme Court dismissed both appeals, upholding the convictions while clarifying the unconstitutionality of Section 29 of the Indian Arms Act, 1878 under Article 14. The Court held that the differentiation in requiring sanction for prosecutions in some areas but not in others was discriminatory and repugnant to Article 14. Despite this, the prosecutions were deemed valid, and Section 19 of the Act remained enforceable. The Court also affirmed the definition of 'Arms' under the Act and rejected allegations of discriminatory prosecutions.




                              Issues Involved:
                              1. Constitutionality of Section 29 of the Indian Arms Act, 1878 under Article 14 of the Constitution.
                              2. Validity of prosecutions without sanction under Section 29.
                              3. Severability of Section 29 from Section 19 of the Act.
                              4. Definition of 'Arms' under Section 4(1) of the Act.
                              5. Alleged discrimination in prosecutions under Article 14.

                              Detailed Analysis:

                              1. Constitutionality of Section 29 of the Indian Arms Act, 1878 under Article 14 of the Constitution:
                              The primary issue was whether Section 29 of the Act is unconstitutional as it requires sanction for prosecution in some areas but not in others, potentially contravening Article 14, which ensures equality before the law. The Court examined the historical context of the legislation, noting that the differentiation originated from the political situation in 1857. However, the Court concluded that more than a century had passed, and the conditions had radically changed, rendering the differentiation irrelevant to the object of the legislation. Thus, the differentiation was held to be discriminatory and repugnant to Article 14.

                              2. Validity of Prosecutions Without Sanction Under Section 29:
                              The Court considered the implications of its finding that Section 29 is unconstitutional. Two questions arose: (i) whether the prosecutions in the instant cases were invalid for want of sanction, and (ii) if Section 29 is void in toto, whether Section 19 also becomes void and unenforceable. The Court referred to previous decisions, particularly noting that the Full Bench of the Allahabad High Court in Bhai Singh v. The State held that the entire Section 29 was void, making no sanction necessary for prosecutions under the Act.

                              3. Severability of Section 29 from Section 19 of the Act:
                              The Court examined whether the invalid portion of Section 29 could be severed, leaving the rest valid. It was argued that the requirement of sanction was severable from the rest of the section. However, the Court held that accepting this would defeat the clear intention of the legislature, which explicitly required no sanction for prosecutions in certain areas. Therefore, the entire Section 29 was held to be bad, but this did not affect the validity of Section 19, which remained enforceable.

                              4. Definition of 'Arms' under Section 4(1) of the Act:
                              In Criminal Appeal 69 of 1961, the appellant contended that the pistol found in his possession was not in a fit condition to be effectively used and thus did not fall within the definition of 'Arms' under Section 4(1) of the Act. The Court rejected this contention, affirming that the pistol did qualify as 'Arms' under the Act.

                              5. Alleged Discrimination in Prosecutions under Article 14:
                              In Criminal Appeal 62 of 1960, the appellant argued that the State had launched prosecutions under the Act, some with and others without sanction, constituting discrimination under Article 14. The Court found no substance in this contention and rejected it.

                              Conclusion:
                              The Supreme Court dismissed both appeals, upholding the convictions while clarifying the unconstitutionality of Section 29 in its entirety due to its discriminatory nature under Article 14. The prosecutions were deemed valid despite the lack of sanction, and Section 19 of the Act remained enforceable. The Court also confirmed the definition of 'Arms' under the Act and found no merit in the allegations of discriminatory prosecutions.
                              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