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 :

        1988 (2) TMI 12 - HC - Income Tax

        📋
        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

        Statewide special court jurisdiction upheld for economic offences; classification and speedy-trial challenges under constitutional review failed. The Allahabad HC upheld a notification constituting a Special Court of Judicial Magistrate of the First Class with Statewide jurisdiction over specified ...
                      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.

                          Statewide special court jurisdiction upheld for economic offences; classification and speedy-trial challenges under constitutional review failed.

                          The Allahabad HC upheld a notification constituting a Special Court of Judicial Magistrate of the First Class with Statewide jurisdiction over specified economic offences, holding that the Code of Criminal Procedure permitted extension of local jurisdiction across the State and authorisation of special courts for particular classes of cases. It further rejected the Article 14 challenge because the classification was intelligible and rationally connected to the object of specialised, speedy trial. The Article 21 challenge also failed because the arrangement was aimed at expeditious disposal, not delay or oppression, and the writ petition was dismissed on all substantive grounds.




                          Issues: (i) whether the State Government could validly establish a Special Court of Judicial Magistrate of the First Class with jurisdiction over the whole State for specified economic offences under the impugned notification; (ii) whether the notification violated Article 14 of the Constitution by making an arbitrary classification; (iii) whether the notification offended Article 21 of the Constitution by impairing the right to speedy trial.

                          Issue (i): whether the State Government could validly establish a Special Court of Judicial Magistrate of the First Class with jurisdiction over the whole State for specified economic offences under the impugned notification.

                          Analysis: The amended definition of local jurisdiction under Section 2(j) of the Code of Criminal Procedure, 1973 empowered the State Government to extend jurisdiction to the whole State or any part of it. The proviso to Section 11(1) of the Code further authorised the State Government, after consultation with the High Court, to establish one or more Special Courts for any local area to try particular cases or classes of cases exclusively. On that basis, the notification establishing a Special Court for economic offences throughout the State was within competence.

                          Conclusion: The notification was held to be valid on this ground and the challenge failed.

                          Issue (ii): whether the notification violated Article 14 of the Constitution by making an arbitrary classification.

                          Analysis: The Court applied the settled test that classification must rest on an intelligible differentia and must bear a rational relation to the object sought to be achieved. The object of the notification was to secure speedy and specialised trial of economic offences by one Special Magistrate, and the Court found no basis to say that the classification was arbitrary or that the procedure was harsher in a constitutionally impermissible sense.

                          Conclusion: The challenge under Article 14 was rejected.

                          Issue (iii): whether the notification offended Article 21 of the Constitution by impairing the right to speedy trial.

                          Analysis: Article 21 protects personal liberty through procedure established by law, and that procedure must not be arbitrary or oppressive. The Court held that concentrating such cases before a Special Magistrate was intended to achieve expeditious disposal and specialised handling of economic offences, rather than to frustrate the right to speedy trial. The creation of two Special Courts in the State also indicated that the scheme was designed for despatch, not delay.

                          Conclusion: The challenge under Article 21 was negatived.

                          Final Conclusion: The impugned notification was sustained, and the writ petition failed on all substantive grounds.

                          Ratio Decidendi: A State Government may, under the proviso to Section 11(1) of the Code of Criminal Procedure, 1973 and the amended concept of local jurisdiction, constitute a Special Court with exclusive jurisdiction over a class of cases for the whole State, provided the classification is reasonable and the arrangement is directed to a legitimate object such as speedy and specialised trial.


                          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