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.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
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
Situ: ?
State Name or City name of the Court
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
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>Supreme Court overturns NDPS conviction due to lack of reliable evidence and non-compliance with Act provisions.</h1> The Supreme Court set aside the appellant's conviction under Section 15 of the NDPS Act, emphasizing the lack of reliable evidence and non-compliance with ... Conviction under Section 15 of the Narcotic Drugs and Psychotropic Substances Act, 1985 - Seizure of three bags containing commercial quantity of poppy husk - Held that:- Since the vehicle was searched and the contraband was seized from the vehicle, compliance with Section 50 of the NDPS Act was not required. In the absence of independent evidence connecting the appellant with the fitter-rehra, mere compliance with Section 50 of the NDPS Act by itself would not be sufficient to establish the guilt of the appellant. It is a well-settled principle of the criminal jurisprudence that more stringent the punishment, the more heavy is the burden upon the prosecution to prove the offence. When the independent witnesses PW1 and DW2 have not supported the prosecution case and the recovery of the contraband has not been satisfactorily proved, the conviction of the appellant under Section 15 of the NDPS Act cannot be sustained. Section 15 provides for punishment for contravention in relation to poppy straw. The maximum punishment provided in the section is imprisonment of twenty years and fine of two lakh rupees and minimum sentence of imprisonment of ten years and a fine of one lakh rupee. Since in the cases of NDPS Act the punishment is severe, therefore strict proof is required for proving the search, seizure and the recovery - onviction of the appellant and the sentence imposed on him is set aside - Decided in favour of assessee. Issues:Appeal against conviction under Section 15 of the NDPS Act, 1985; Compliance with mandatory provisions under Sections 50 and 52 of the NDPS Act; Reliability of official witnesses' testimony; Ownership/possession of the vehicle in question; Adherence to Section 50 of the NDPS Act for personal search; Burden of proof in cases under the NDPS Act.Analysis:1. Conviction under Section 15 of the NDPS Act:The appellant appealed against his conviction under Section 15 of the NDPS Act, challenging the basis of his conviction and alleging false implication. The defense contended that the prosecution heavily relied on official witnesses while ignoring the testimony of independent witnesses. The Supreme Court noted discrepancies in the recovery process, emphasizing the need for reliable evidence to sustain such severe convictions.2. Compliance with Sections 50 and 52 of the NDPS Act:The appellant raised concerns regarding the alleged non-compliance of mandatory provisions under Sections 50 and 52 of the NDPS Act during the recovery process. The Court highlighted that Section 50 applies to personal searches of the accused, not searches of external items like bags or vehicles, as in this case. The prosecution's failure to connect the appellant with the seized vehicle weakened their case.3. Reliability of Official Witnesses:The courts below primarily relied on the testimony of official witnesses for the conviction. However, the Supreme Court expressed doubts about the recovery process, emphasizing the importance of independent witnesses' testimony. The Court criticized the undue weight given to official witnesses and highlighted the need for their evidence to inspire confidence.4. Ownership/Possession of the Vehicle:The prosecution failed to establish the ownership or possession of the vehicle from which the contraband was seized. Despite seizing the vehicle, no evidence connected the appellant to it conclusively. The absence of such crucial evidence raised doubts about the prosecution's case and the appellant's alleged involvement.5. Adherence to Section 50 of the NDPS Act for Personal Search:The Court clarified that Section 50 applies to personal searches of the accused and not to external items like vehicles. In this case, the recovery was made from the vehicle, not the person of the appellant. The prosecution's focus on Section 50 was deemed misplaced, further weakening their case.6. Burden of Proof in NDPS Act Cases:Given the severity of punishments under the NDPS Act, strict proof is required for search, seizure, and recovery. The Court emphasized the need for stringent evidence to establish guilt, especially in cases involving heavy penalties. In this instance, the lack of substantial evidence and the failure to prove ownership of the vehicle led to the appellant's acquittal.In conclusion, the Supreme Court set aside the appellant's conviction and ordered his release, highlighting the prosecution's failure to meet the required standard of proof in the case. The judgment underscored the significance of reliable evidence, adherence to legal procedures, and the burden of proof in cases under the NDPS Act.

        Topics

        ActsIncome Tax
        No Records Found