Just a moment...
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the order declaring the petitioner a proclaimed person and the FIR under Section 174-A of the Indian Penal Code could be quashed after the petitioner surrendered before the trial court and was granted bail.
Analysis: The petitioner was not served at the address where he was residing and, after learning of the proclamation order, surrendered before the trial court and was released on bail. In these circumstances, continuation of proceedings under Section 174-A of the Indian Penal Code was treated as unnecessary and oppressive. Reliance was placed on the view that once the accused has appeared before the trial court and obtained bail, further criminal proceedings for failure to appear would amount to abuse of the process of court.
Conclusion: The impugned proclamation order and the FIR under Section 174-A of the Indian Penal Code were quashed qua the petitioner.