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.
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

        whatsappJoin Channel
        Showing Results for : Reset Filters
        Case ID :

        2006 (10) TMI 494 - SC - 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

        Dual convictions for bribery and misconduct can stand, but probation cannot dilute a mandatory anti-corruption sentence. A single transaction involving demand and acceptance of illegal gratification can support convictions under both the offence of bribery and the ...
                      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.

                          Dual convictions for bribery and misconduct can stand, but probation cannot dilute a mandatory anti-corruption sentence.

                          A single transaction involving demand and acceptance of illegal gratification can support convictions under both the offence of bribery and the corresponding misconduct provision, because the same conduct may fall within more than one penal definition; however, punishment must remain within the statutory limit applicable to one offence and double punishment is not permitted. The Court also noted that probationary relief under Section 360 CrPC and the Probation of Offenders Act cannot be invoked to defeat a special anti-corruption statute that prescribes a mandatory minimum sentence. The High Court's contrary approach was held unsustainable, and the original sentence was restored.




                          Issues: (i) whether conviction could be sustained both under Section 7 and Section 13(2) read with Section 13(1)(d) of the Prevention of Corruption Act, 1988 for the same transaction of demand and acceptance of illegal gratification; (ii) whether the benefits of Section 360 of the Code of Criminal Procedure, 1973 or the Probation of Offenders Act, 1958 could be extended to offences punishable under Section 13(2) of the Prevention of Corruption Act, 1988.

                          Issue (i): Whether conviction could be sustained both under Section 7 and Section 13(2) read with Section 13(1)(d) of the Prevention of Corruption Act, 1988 for the same transaction of demand and acceptance of illegal gratification.

                          Analysis: Demand and acceptance of illegal gratification may constitute an offence under Section 7, and where acceptance is pursuant to demand, the same conduct also falls within Section 13(1)(d) read with Section 13(2). The Court applied the principle reflected in Section 71 of the Indian Penal Code, 1860 and Section 220 of the Code of Criminal Procedure, 1973 that a single act falling within more than one penal definition may be tried and charged for both offences, but punishment cannot exceed the limit applicable to any one of them. The High Court therefore erred in holding that conviction under both provisions was impermissible.

                          Conclusion: The conviction under both provisions was legally sustainable, subject to the rule against double punishment.

                          Issue (ii): Whether the benefits of Section 360 of the Code of Criminal Procedure, 1973 or the Probation of Offenders Act, 1958 could be extended to offences punishable under Section 13(2) of the Prevention of Corruption Act, 1988.

                          Analysis: Section 18 of the Probation of Offenders Act, 1958 excludes offences punishable under the corresponding provision of the old anti-corruption law, and by virtue of Section 8 of the General Clauses Act, 1897 the reference must be read as referring to the re-enacted provision in the Prevention of Corruption Act, 1988. Once the special statute prescribes a minimum sentence and no power to go below it, probationary relief or release under Section 360 of the Code of Criminal Procedure, 1973 cannot be invoked to defeat the statutory mandate. The High Court's reliance on probationary relief was therefore unsustainable.

                          Conclusion: Neither the Probation of Offenders Act, 1958 nor Section 360 of the Code of Criminal Procedure, 1973 could be applied to dilute the mandatory punishment under Section 13(2) of the Prevention of Corruption Act, 1988.

                          Final Conclusion: The High Court's interference with the sentence was set aside, and the trial court's punishment was restored, with the substantive imprisonment to run concurrently.

                          Ratio Decidendi: Where a single transaction of demand and acceptance of illegal gratification attracts two penal provisions, both convictions may stand but punishment cannot exceed the statutory limit applicable to any one offence, and probationary relief cannot override a special statute prescribing a mandatory minimum sentence.


                          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