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 :

        1961 (5) TMI 71 - 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

        Special Court cognizance under special statute may rest on distribution order and record without a complaint A Special Court under the West Bengal Criminal Law Amendment (Special Courts) Act, 1949 was held to have authority to take cognizance without a petition ...
                      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.

                            Special Court cognizance under special statute may rest on distribution order and record without a complaint

                            A Special Court under the West Bengal Criminal Law Amendment (Special Courts) Act, 1949 was held to have authority to take cognizance without a petition of complaint, because the statute created a special forum, allowed Government distribution of cases, and expressly permitted cognizance without commitment. The majority held that the Court could act on the distribution order together with the Magistrate's record, provided it applied its judicial mind to proceed under the Act, and was not confined to the ordinary cognizance modes in Section 190(1) of the 1898 Code. The earlier Division Bench view requiring a complaint alone was held to be wrong, though a dissent said a complaint or police report was still necessary.




                            Issues: (i) Whether a Special Judge under the West Bengal Criminal Law Amendment (Special Courts) Act, 1949 needed a petition of complaint for taking cognizance, or could take cognizance upon receipt of the Government notification of distribution and the Magistrate's record by applying judicial mind to the facts of the case; (ii) whether the earlier Division Bench decisions requiring a complaint alone were correctly decided.

                            Issue (i): Whether a Special Judge under the West Bengal Criminal Law Amendment (Special Courts) Act, 1949 needed a petition of complaint for taking cognizance, or could take cognizance upon receipt of the Government notification of distribution and the Magistrate's record by applying judicial mind to the facts of the case

                            Analysis: The Act created a special forum with a special procedure. Section 4(2) provided for distribution of cases by the State Government, while Section 5(1) expressly empowered the Special Court to take cognizance without commitment and required it to follow the warrant-case procedure so far as consistent with the Act. The statutory scheme, read with the concept of cognizance as explained in the criminal law authorities, showed that cognizance was a judicial act involving application of mind to the case for the purpose of proceeding under the Act. The majority held that the Special Court was not confined to the modes in Section 190(1) of the Code of Criminal Procedure, 1898, and that the Government order of distribution together with the records of the Magistrate could furnish sufficient material for cognizance. The later amendment inserting the Section 190(1)(a) and (b) modes was treated as a change in procedure and not as affecting the earlier position.

                            Conclusion: The Special Court did not need a petition of complaint and could take cognizance on the Government order of distribution and the case records by applying its mind to the facts; this was held in favour of the respondent.

                            Issue (ii): whether the earlier Division Bench decisions requiring a complaint alone were correctly decided

                            Analysis: The majority held that the earlier view limiting cognizance to a complaint was inconsistent with the special statutory scheme and with the nature of the Special Court's jurisdiction. The order of distribution was not a substitute for cognizance, but it could validly support cognizance when read with the record and the Court's judicial consideration of the case. The 1960 amendment did not alter the answer for pending matters already dealt with under the earlier law.

                            Conclusion: The earlier Division Bench decisions were wrongly decided.

                            Final Conclusion: The reference was answered by holding that a Special Court under the Act could take cognizance without a petition of complaint, and the contrary earlier view was overruled by the majority.

                            Ratio Decidendi: Where a special statute creates a Special Court, authorises distribution of cases by the State Government, and permits cognizance without commitment, the Court may take cognizance on the materials accompanying the distribution order and the record, provided it applies its judicial mind to proceed under the Act; it is not confined to the cognizance modes applicable to ordinary Magistrates under Section 190(1) of the Code of Criminal Procedure, 1898.

                            Dissenting Opinion: Dwijendra Nath Das Gupta, J. held that the order of distribution by itself did not contain sufficient material for cognizance and that the Special Court needed either a petition of complaint or a report in writing by a police officer made after investigation.


                            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