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
  • 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: ?
Even if Sort by Date is selected, exact match will be shown on the top.
RelevanceDate
    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
      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>High Court Invalidates Orders, Remands Case for Expedited Reconsideration</h1> <h3>Pawan Kumar Gupta Versus The State of West Bengal</h3> Pawan Kumar Gupta Versus The State of West Bengal - TMI Issues Involved:1. Non-conformance to the procedure established by law under Section 87(1) and 87(2) of the Criminal Procedure Code (CrPC).2. Merits of the impugned order dated 6-12-1972 under Section 88(6-A) CrPC.3. Objection regarding the maintainability of the Rule based on the provisions of Section 88(6-D) CrPC.Detailed Analysis:1. Non-conformance to the Procedure Established by Law under Section 87(1) and 87(2) CrPC:- Section 87(1) CrPC: The claimant-petitioner argued that the magistrate lacked 'reason to believe' that the accused had absconded or was concealing himself to evade arrest, a prerequisite for issuing a proclamation. The magistrate's simultaneous issuance of a fresh warrant of arrest and a proclamation and attachment order indicated a lack of such belief, thus violating Section 87(1) CrPC.- Section 87(2) CrPC: The publication of the proclamation did not conform to the mandatory requirements. The process-server's report indicated that the proclamation was pasted on the door of Kailash Stores and displayed on the thana's notice board, but there was no evidence that it was affixed to a conspicuous part of the courthouse, violating Section 87(2) CrPC.- Court's Finding: The court agreed with the petitioner, finding that the mandatory conditions under Section 87(1) and 87(2) CrPC were not met, thereby rendering the orders of proclamation and attachment illegal and improper.2. Merits of the Impugned Order Dated 6-12-1972 under Section 88(6-A) CrPC:- Petitioner's Argument: The petitioner claimed to be a bona fide purchaser of the stock-in-trade and had been running the business since 10-3-1972. He argued that the seizure of the shop and goods was unwarranted.- State's Argument: The State contended that the claim-petition was not maintainable and that the procedure established by law had been followed.- Court's Decision: Given the findings on the procedural non-conformance, the court did not delve into the merits of the claim and left it open for the lower court to decide.3. Objection Regarding the Maintainability of the Rule Based on Section 88(6-D) CrPC:- State's Argument: The State argued that the petitioner should proceed under Section 88(6-D) CrPC, which provides for instituting a suit within one year to establish the claimed right, rather than seeking revision under Section 439 CrPC.- Court's Finding: The court held that Section 88(6-D) CrPC provides an alternative remedy and does not bar the High Court's revisional jurisdiction or inherent jurisdiction. The High Court's powers remain unfettered, and the petitioner was entitled to seek revision.Conclusion:The High Court made the Rule absolute, setting aside all orders passed from 7-7-1972, including the order dated 6-12-1972, due to non-conformance to the procedure established by law. The case was remanded to the lower court for expeditious disposal by another magistrate from the stage reached on 7-7-1972, in accordance with the law and the observations made. The records were directed to be sent back as early as possible.

        Topics

        ActsIncome Tax
        No Records Found