Just a moment...

Top
Help
Upgrade to AI Tools

We've upgraded AI Tools on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Tools

Powered by Weblekha - Building Scalable Websites

×

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

        Showing Results for : Reset Filters
        Case ID :

        1980 (1) TMI 211 - HC - Indian Laws

        📋
        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

        Court upholds constitutionality of Criminal Law Amendment Act, 1932 Section 10 notifications The court held that Section 10 of the Criminal Law Amendment Act, 1932, which allows the State Government to declare certain offences cognizable and ...
                        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.
                          Provisions expressly mentioned in the judgment/order text.

                            Court upholds constitutionality of Criminal Law Amendment Act, 1932 Section 10 notifications

                            The court held that Section 10 of the Criminal Law Amendment Act, 1932, which allows the State Government to declare certain offences cognizable and non-bailable in specific areas, is not ultra vires Article 14 of the Constitution. The notifications issued under Section 10 were deemed valid and applicable to the area where the offence was committed. The court dismissed the petition and discharged the rule.




                            Issues Involved:
                            1. Whether Section 10 of the Criminal Law Amendment Act, 1932, is intra vires Article 14 of the Constitution.
                            2. Validity of the notification issued under Section 10 of the Criminal Law Amendment Act, 1932.
                            3. Applicability of the notification to the area where the offence was committed.
                            4. Whether the notification issued under the Criminal Procedure Code, 1898, can be applied to the Criminal Procedure Code, 1973.

                            Issue-wise Detailed Analysis:

                            1. Whether Section 10 of the Criminal Law Amendment Act, 1932, is intra vires Article 14 of the Constitution:

                            The petitioner argued that Section 10 of the Criminal Law Amendment Act, 1932, which makes certain non-cognizable offences cognizable and non-bailable, violates Article 14 of the Constitution. The court examined the legislative intent and the policy behind Section 10, noting that it allows the State Government to declare certain offences cognizable and non-bailable in specific areas. The court held that the conferment of such power upon the State Government is neither irrational nor arbitrary. The court referenced the Supreme Court decision in Shree Meenakshi Mills Ltd v. Visvanatha Sastri, which established that Article 14 guarantees equal protection under both substantive and procedural laws. The court concluded that the legislative policy behind Section 10 has a rational nexus with the objective of maintaining law and order in urban areas with high industrial and political activities. Therefore, Section 10 is not ultra vires Article 14.

                            2. Validity of the notification issued under Section 10 of the Criminal Law Amendment Act, 1932:

                            The petitioner challenged the validity of the notification issued by the local Government under Section 10 of the Criminal Law Amendment Act, 1932, which made offences under Section 506 of the IPC cognizable and non-bailable in specific areas. The court examined the notification issued on 15th November 1937, and found that it was still in force. The court held that the notification's application was limited to the municipal limits of the City of Ahmedabad as they were in 1937. The court also considered a subsequent notification issued by the Government of Gujarat on 31st July 1970, which extended the applicability to certain villages, including Vadaj. The court found that the notification was valid and applicable to the area where the offence was committed.

                            3. Applicability of the notification to the area where the offence was committed:

                            The court examined whether Patrakar Colony, where the offence was committed, fell within the areas specified in the notifications. The court found that the municipal limits of Ahmedabad in 1937 did not include Patrakar Colony. However, the subsequent notification issued in 1970 included Vadaj, which covered Patrakar Colony. The court relied on evidence provided by the Talati of Vadaj village, confirming that Patrakar Colony was part of Vadaj in 1970. Thus, the court concluded that the notification applied to the area where the offence was committed.

                            4. Whether the notification issued under the Criminal Procedure Code, 1898, can be applied to the Criminal Procedure Code, 1973:

                            The petitioner argued that the notification issued under the Criminal Procedure Code, 1898, could not be applied to the Criminal Procedure Code, 1973. The court referred to Section 8 of the General Clauses Act, 1897, which provides that references to repealed enactments in any instrument should be construed as references to the re-enacted provisions. The court held that the notification issued under Section 10 with reference to the Cr. P.C., 1898, should be read as having been issued with reference to the Cr. P.C., 1973. Therefore, the notification of 1937 and the subsequent notification of 1970 were relevant and applicable to the instant case.

                            Conclusion:

                            The court found that Section 10 of the Criminal Law Amendment Act, 1932, was not ultra vires Article 14 of the Constitution. The notifications issued under Section 10 were valid and applicable to the area where the offence was committed. The court dismissed the petition and discharged the rule.
                            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