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
  • 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
By Case ID:

When case Id is present, search is done only for this

Sort By:
RelevanceDefaultDate
    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>Court upholds NDPS Act conviction, dismisses appeal on notice defects, witness contradictions, and statement voluntariness.</h1> <h3>M/s. Mankhanching Tombing Versus Directorate of Revenue Intelligence</h3> The court rejected the appellant's arguments regarding the alleged defects in the notice under Section 50 of the NDPS Act, the handing over of the seal to ... Conviction for offence under Section 21(c) of NDPS Act, 1985 - non-compliance of provisions of Section 50 of NDPS - Held that:- Wherever giving of notice under Section 50 of NDPS Act is mandatory, it is incumbent upon the Investigating Officer of the case to inform the suspect that he has legal right to be searched before a Gazetted Officer or a Magistrate but it was submitted that since in the instant case the secret information was regarding carrying of contraband articles in the baggage therefore since the person of the accused was not required to be searched therefore compliance of Section 50 of the Act was not mandatory. That being so, even if there is any defect in the notice, same is inconsequential. - As per the prosecution case, the secret information was that the accused was carrying a bag which was containing contraband articles, that being so, the main question for consideration is whether in that eventuality provisions of Section 50 of the Act are attracted or not. In Aimer Singh v. State of Haryana, [2010 (2) TMI 1051 - SUPREME COURT] this aspect was specifically considered and dealt with. Following earlier Constitution Bench judgment, the Court held that when search and recovery from a bag, brief case, container etc. is to be made, provisions of Section 50 of the Act are not attracted. There is no evidence that the appellant was beaten, tortured or subjected to any third degree method. The appellant has not come in the witness box to substantiate the plea taken in her application. Moreover, had she been subjected to torture and use of third degree method, she would have complained to the Magistrate at the time when she was produced before him for the first time. Besides the confessional statement of the appellant, there was ample evidence on record to prove the case of prosecution - No other point was urged during the course of the argument. That being so, the conviction of the appellant under Section 21(c) of NDPS Act as awarded by the learned Special Judge does not warrant any interference. Out of 10 years sentence awarded to the appellant she has already served more than 9 years, she is not involved in any other case as such, liberal view be taken. As regards the minimum sentence awarded to the appellant and the fine imposed upon her, the same is the minimum sentence prescribed under that section. There is no enabling provision to Court for reduction of sentence by giving special or adequate reasons. Hence, plea as to reduction of sentence would not be tenable. As per the nominal roll dated 22.04.2015, the appellant has already served a sentence of 9 years 6 months 24 days leaving behind the unexpired portion of sentence of 5 months and 6 days. No previous involvement has been reported, her conduct has been reported to be satisfactory. Under the circumstances, while maintaining the quantum of fine of ₹ 1 lac, the default sentence of six months is reduced to one month simple imprisonment. - Decided partly in favour of appellant. Issues Involved:1. Compliance with Section 50 of the NDPS Act.2. Handing over of the seal to independent witnesses.3. Contradictions in the testimony of prosecution witnesses.4. Voluntariness of the statement under Section 67 of the NDPS Act.5. Pronouncement of judgment and sentence on the same day.Detailed Analysis:1. Compliance with Section 50 of the NDPS Act:The appellant argued that the notice under Section 50 of the NDPS Act was defective, as it did not inform her of her legal right to be searched before a Gazetted Officer or a Magistrate. The prosecution contended that Section 50 applies only to personal searches and not to searches of belongings. The court referred to the case of *Aimer Singh v. State of Haryana* and other precedents, concluding that Section 50 does not apply to searches of bags or containers. Therefore, the alleged defect in the notice was inconsequential, and the appellant's argument on this ground was rejected.2. Handing over of the seal to independent witnesses:The appellant claimed that the prosecution's case was doubtful because the seal used during the search was not handed over to independent witnesses. The court dismissed this argument, citing *Siddiqua vs. NCB* and *Namdi Francis Nwazor vs. NCB*, which clarified that there is no statutory requirement to hand over the seal to independent witnesses. The court found no evidence of tampering with the case property, as the seals were found intact when the samples were received by the CRCL and produced in court.3. Contradictions in the testimony of prosecution witnesses:The appellant argued that contradictions in the prosecution witnesses' testimonies created doubt about the prosecution's story. The court held that minor discrepancies are inevitable and do not materially affect the prosecution's case. The testimonies of the witnesses were consistent on material aspects, and the presence of two independent witnesses who supported the prosecution further strengthened the case.4. Voluntariness of the statement under Section 67 of the NDPS Act:The appellant retracted her statement under Section 67, claiming it was not voluntary. The court noted that the trial court had already addressed this issue, finding no evidence of coercion or torture. The appellant's retraction was deemed belated and unsupported by evidence. The court upheld the trial court's finding that the statement was voluntary and corroborated by other evidence.5. Pronouncement of judgment and sentence on the same day:The appellant argued that pronouncing the judgment and sentence on the same day vitiated the trial. The court distinguished this case from *Matloob vs. State (Delhi Administration)*, noting that the appellant received the minimum sentence prescribed under the NDPS Act. Since the trial court had no discretion to award a lesser sentence, no prejudice was caused to the appellant.Conclusion:The court found no merit in the appellant's arguments and upheld the conviction under Section 21(c) of the NDPS Act. However, considering the appellant's conduct and the time already served, the court reduced the default sentence for non-payment of the fine from six months to one month of simple imprisonment. The appeal was dismissed with this modification.

        Topics

        ActsIncome Tax
        No Records Found