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
  • 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 :

        📋
        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>District Magistrate's Order Upheld for Accused's Breach of Reporting Requirement under Ordinance</h1> The District Magistrate of Sholapur was found to have jurisdiction to issue an order under Section 4 of the Ordinance despite the accused being in jail at ... - Issues Involved:1. Jurisdiction of the District Magistrate of Sholapur to make the order.2. Legality of the order under Section 4 of the Ordinance.3. Justification and validity of the sentence imposed.4. Consideration of external matters by the Magistrate in sentencing.5. Powers of superintendence and revision by the High Court.Issue-wise Detailed Analysis:1. Jurisdiction of the District Magistrate of Sholapur to Make the Order:The primary issue was whether the District Magistrate of Sholapur had jurisdiction to make an order under Section 4 of the Ordinance while the accused was in jail at Bijapur. The notification dated January 5, 1932, invested all District Magistrates and the Commissioner of Police, Bombay, with the powers of the Local Government under Sub-section (1) of Section 4. The Court noted that while the notification's wording suggested a corporate body approach, it should be construed as each District Magistrate having powers within their respective districts. However, the accused waived any irregularity by not challenging the order's validity when served and by complying with it upon returning to Sholapur. Thus, any irregularity in serving the order outside the district was deemed waived by the accused's actions.2. Legality of the Order Under Section 4 of the Ordinance:The Court considered whether the order to report to the police three times a day was justified under Section 4 of the Ordinance. The argument was that the order must have a direct relation to preventing actions prejudicial to public safety or peace. The Court held that the District Magistrate, being in the best position to decide necessary steps for preserving peace, had the discretion to impose such conditions. Therefore, the order was deemed legal and within the powers conferred by the Ordinance.3. Justification and Validity of the Sentence Imposed:The Court examined whether the sentence imposed by the Magistrate was justified. It was emphasized that while the High Court has powers of superintendence, altering a sentence requires a clear error in principle by the trial court. The Magistrate considered the accused's deliberate breach of the order and lack of remorse. The Court found no standard to measure the sentence's appropriateness due to the unique nature of the Ordinance and the lack of precedents. The sentence was deemed appropriate given the deliberate and unrepentant nature of the breach.4. Consideration of External Matters by the Magistrate in Sentencing:The Magistrate's reference to the conduct of thirty youths influenced by the accused was scrutinized. The Court acknowledged that this reference was not based on evidence but concluded it did not materially affect the sentence. The Magistrate's primary consideration was the deterrent effect on the neighborhood, which was within his discretion given his understanding of local conditions.5. Powers of Superintendence and Revision by the High Court:The Court discussed its powers under Section 107 of the Government of India Act and the scope of superintendence over judicial matters. It was concluded that the powers of superintendence do not extend to revising sentences unless there is a clear illegality or irregularity. The Court emphasized the importance of local courts' discretion in determining appropriate punishments based on local conditions and the nature of the offense.Separate Judgments:R.S. Broomfield, J. (Concurring):Broomfield, J. agreed with the Chief Justice's views and added that the notification might mean exactly what it says, allowing District Magistrates to act without territorial limits. He emphasized that the order was valid as it was made based on the accused's actions within the Sholapur District. He also rejected the argument that the prosecution needed to justify the order's necessity, stating that the District Magistrate is the sole judge of that necessity.D.D. Nanavati, J. (Dissenting):Nanavati, J. dissented, arguing that the District Magistrate's powers are limited to his district and that serving the order outside the district was an irregularity. He stressed the need for moderation in sentencing and criticized the Magistrate for considering unproven external matters. He argued that the sentence was disproportionate and that the Courts should exercise discretion in assessing the gravity of each offense, especially given the wide range of possible punishments under the Ordinance.

        Topics

        ActsIncome Tax
        No Records Found