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>Conviction altered to NDPS Act, appellants sentenced to time served, fine imposed.</h1> <h3>Mushtaq Ahmad and Anr. Versus State and Ors.</h3> The court altered the conviction of the appellants to Section 20(b)(ii)(B) of the NDPS Act, sentencing them to imprisonment already undergone and a fine ... - Issues Involved:1. Compliance with Sections 41 and 42 of the NDPS Act.2. Credibility of independent witnesses in the search and seizure operation.3. Procedure followed by the Trial Court.4. Admissibility of confessional statements.5. Representative nature of the samples taken from the seized substance.6. Failure to produce the seized substance as physical evidence.7. Determination of the quantity of narcotic drugs for sentencing.Detailed Analysis:1. Compliance with Sections 41 and 42 of the NDPS Act:The appellants argued that the complainant failed to follow the mandate of Sections 41 and 42 of the Act during the recovery. The court clarified that the complainant, being an Intelligence Officer authorized by a Gazetted Officer, had the power to conduct searches and seizures at any time, including between sunset and sunrise, as per Section 41(2) of the Act. Additionally, the search was conducted in a public place, thus falling under Section 43(b) of the Act, which allows unrestricted searches at any time.2. Credibility of Independent Witnesses:The appellants contended that the witnesses were not truly independent as they were employees of NCB officials and their residential addresses were incorrectly stated. The court held that the absence of independent witnesses does not necessarily cast doubt on the credibility of the search and recovery, especially when the operation was conducted in the presence of a Gazetted Officer, whose testimony remained unimpeached.3. Procedure Followed by the Trial Court:The appellants argued that the Trial Court followed the wrong procedure by treating the complaint as a charge sheet under Section 173 of the CrPC. The court noted that under Section 36A(d) of the NDPS Act, a Special Court (or a Sessions Court acting as a Special Court) can take cognizance of an offence upon a complaint made by an authorized officer without the accused being committed for trial. Therefore, the procedure followed did not vitiate the trial.4. Admissibility of Confessional Statements:The appellants claimed that their confessional statements were inadmissible as they were made under duress while in custody, violating Article 20(3) of the Constitution and Section 25 of the Evidence Act. The court found that the statements were made before the appellants were formally arrested and there was no evidence of coercion. Thus, the confessional statements were admissible and could be relied upon.5. Representative Nature of the Samples:The appellants argued that the samples taken were not representative of the entire seized substance. The court acknowledged that samples were taken from only one of the multiple packets recovered from each appellant, which did not represent the entire seized quantity. This affected the determination of whether the seized substance constituted a 'commercial quantity.'6. Failure to Produce the Seized Substance as Physical Evidence:The appellants contended that the prosecution's failure to produce the seized substance in court was a significant lapse. The court held that, despite this lapse, the consistent and credible testimonies of the prosecution witnesses, along with the documented chain of custody, were sufficient to uphold the conviction.7. Determination of Quantity for Sentencing:The court discussed whether the total quantity of the seized substance or the actual content of the narcotic drug (THC) should be considered for sentencing. Referring to precedents, the court concluded that the actual content of the narcotic drug should be used to determine the quantity. In this case, the THC content in the samples indicated that the recovered substance was of 'intermediate quantity,' not 'commercial quantity.'Conclusion:The court altered the conviction of the appellants to Section 20(b)(ii)(B) of the NDPS Act, sentencing them to imprisonment already undergone and a fine of Rs. 25,000 each, with an additional six months of rigorous imprisonment in default of payment. The appeals were disposed of accordingly.

        Topics

        ActsIncome Tax
        No Records Found