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>Criminal appeal dismissed citing delays, procedural issues, and evidentiary doubts under NDPS Act</h1> <h3>Union of India Versus A. Sadikkeen And. Zackkaria</h3> The court dismissed the criminal appeal due to significant delays in trial proceedings under the NDPS Act, non-compliance with procedural provisions, ... Illegal possession and transport of 27 kgs of heroin - Whether accused convicted in year 2000 can be called upon to face sentence after 15 years of acquittal? - Appellant contends that search of baggage of accused and seizure of contraband took place in a public place; compliance of Section 42(2) not required, Section 43 is applicable - No breach of Section 57; with evidence of P.W.2 and P.W.5, substantial compliance with provisions of Section 57 - Held That:- Violation of Section 42(1) and (2) of NDPS Act; search and seizure have become suspicious - Accused found entitled to be acquitted – Decision made in the case of Koluttumottil Razak vs State Of Kerala [2000 (2) TMI 793 - SUPREME COURT OF INDIA] followed – Decided in favour of Revenue. Issues:1. Delay in trial proceedings under the NDPS Act.2. Compliance with procedural provisions under the NDPS Act.3. Validity of evidence and compliance with Section 57 of the NDPS Act.4. Delay in enforcing the sentence after acquittal.5. Admissibility of evidence and compliance with Section 42 of the NDPS Act.6. Non-recovery of key evidence and doubts in the prosecution's case.7. Applicability of legal precedents to the case.Analysis:1. The judgment highlights a significant delay in trial proceedings under the NDPS Act, where the case was pending for several years with multiple adjournments and attempts at serving notice to the respondent. Despite efforts, the respondent remained unserved, raising concerns about the efficiency and fairness of the legal process.2. The main ground of appeal revolved around the compliance with procedural provisions under the NDPS Act, specifically focusing on the applicability of Section 42(2) versus Section 43 during the search and seizure of contraband in a public place. The argument centered on whether there was a breach of Section 57 and if there was substantial compliance with the provisions, leading to a critical issue for consideration.3. The judgment questioned the validity of evidence presented, particularly regarding the possession and transportation of heroin by the accused. The prosecution's failure to comply with Section 42(2) and Section 50 of the NDPS Act raised doubts about the arrest and confession of the accused, emphasizing the importance of procedural adherence in securing convictions.4. Another issue raised was the delay in enforcing the sentence after the accused's acquittal in 2000, prompting a discussion on the timeliness and fairness of legal proceedings, especially when calling upon the accused to face the sentence after a significant period post-acquittal.5. The judgment delved into the admissibility of evidence and compliance with Section 42 of the NDPS Act, highlighting the non-recovery of key evidence and the resulting doubts in the prosecution's case. The court emphasized the need for corroborative evidence and adherence to procedural requirements to ensure the integrity of the legal process.6. Non-recovery of crucial evidence, such as the key used to open the baggage containing contraband, created substantial doubt in the prosecution's case, underscoring the importance of establishing a clear chain of evidence and maintaining the integrity of investigative procedures.7. Lastly, the judgment applied legal precedents, such as the decision in Koluttumottil Razak vs State of Kerala, to assess the case's merits and determine the accused's entitlement to acquittal based on the facts presented. The court's reliance on established legal principles underscored the importance of consistency and precedent in judicial decision-making.In conclusion, the judgment dismissed the criminal appeal based on the outlined reasons, emphasizing the critical issues of procedural compliance, evidentiary validity, and the timeliness of legal proceedings under the NDPS Act.

        Topics

        ActsIncome Tax
        No Records Found