Just a moment...

Top
Help
AI OCR

Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page

Try Now
×

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 :

        1969 (10) TMI 86 - HC - 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

        Food adulteration law upheld: valid inspector appointments, lawful standards, and firm prosecution where fine alone is permissible. The Prevention of Food Adulteration Act was construed to permit valid appointments of Public Analysts and Food Inspectors where the statutory ...
                        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.

                            Food adulteration law upheld: valid inspector appointments, lawful standards, and firm prosecution where fine alone is permissible.

                            The Prevention of Food Adulteration Act was construed to permit valid appointments of Public Analysts and Food Inspectors where the statutory qualifications and appointment powers were satisfied. Legislative competence to prescribe food standards and define adulteration was upheld as within the Concurrent List, and the challenge under Article 19(1)(g) failed because exacting standards alone did not establish unreasonableness. The Act was also read to allow prosecution of a firm or other artificial person where the statutory scheme permits fine alone in appropriate cases, despite the general rule against mandatory imprisonment for such persons. Remaining objections, including factual disputes about adulteration and complaint defects, were left for trial.




                            Issues: (i) Whether the appointment of the Public Analyst and Food Inspectors under the Act was invalid; (ii) whether the impugned standards and the definition of adulteration were beyond legislative competence or violated Article 19(1)(g) of the Constitution of India; (iii) whether a firm or other artificial person could be prosecuted under section 16 of the Act in view of the mandatory sentence of imprisonment; (iv) whether the petitioners were entitled to relief on the remaining objections, including absence of standards for a particular article or factual defects in the complaints.

                            Issue (i): Whether the appointment of the Public Analyst and Food Inspectors under the Act was invalid.

                            Analysis: The Public Analyst's appointment was held to be a special statutory appointment made under section 8 of the Prevention of Food Adulteration Act, and the prescribed qualifications under the rules were satisfied. The challenge based on Fundamental Rule 10 and alleged medical unfitness was rejected because no breach of any applicable statutory qualification or rule was shown. The Food Inspectors' appointments under section 9 were also upheld, as appointment by office was permissible and the challenge of non-application of mind or invalid delegation was not substantiated.

                            Conclusion: The appointments of the Public Analyst and Food Inspectors were valid.

                            Issue (ii): Whether the impugned standards and the definition of adulteration were beyond legislative competence or violated Article 19(1)(g) of the Constitution of India.

                            Analysis: Entry 18 of the Concurrent List was held wide enough to cover legislation on adulteration of foodstuffs, including prescription of standards that treat sub-standard food as adulterated. The rule-making power under section 23 was supported by safeguards such as consultation with the Central Committee for Food Standards, previous publication, and parliamentary control. The challenge under Article 19(1)(g) was also rejected because the mere fact that prescribed standards may be exacting or difficult to attain did not by itself establish unreasonableness on the materials before the Court.

                            Conclusion: The Act and the prescribed standards were within legislative competence and were not shown to violate Article 19(1)(g).

                            Issue (iii): Whether a firm or other artificial person could be prosecuted under section 16 of the Act in view of the mandatory sentence of imprisonment.

                            Analysis: Section 17 expressly brings a company and, by explanation, a firm within the penal scheme of the Act. On a proper construction of section 16, the main provision requires imprisonment and fine, but the proviso permits the Court, for adequate and special reasons, to impose fine alone in appropriate cases. An artificial person cannot be prosecuted for offences where imprisonment is mandatory, but it can be prosecuted where the offence falls within the proviso and imprisonment is not compulsory.

                            Conclusion: The firm could be prosecuted for offences falling within the proviso to section 16(1), and the prosecution was valid.

                            Issue (iv): Whether the remaining objections entitled the petitioners to quashing or declaration.

                            Analysis: Objections such as absence of standards for a particular commodity, factual disputes regarding adulteration, and the alleged insufficiency of allegations against an individual accused were treated as matters for the trial court. They did not furnish a ground for interference in the writ proceedings.

                            Conclusion: No further relief was warranted on the remaining objections.

                            Final Conclusion: The writ petitions as a whole were unsuccessful, and the impugned prosecutions were allowed to proceed.

                            Ratio Decidendi: A food adulteration statute may validly define adulteration by reference to prescribed standards, and a firm or company may be prosecuted for offences under the Act where the statutory scheme permits punishment without mandatory imprisonment.


                            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