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
  • 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:
RelevanceDefaultDate
    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>Supreme Court Upholds Flexible Time Schedule for Discharge of Accused</h1> <h3>NIRMAL KANTI ROY, GANESH LAL MOONDRA & ORS. Versus STATE OF WEST BENGAL, S. DASGUPTA AND ANOTHER</h3> The Supreme Court dismissed both appeals, upholding the interpretation that the time schedule in Section 167(5) is flexible and not mandatory for ... - Issues Involved:1. Interpretation of Section 167(5) of the Code of Criminal Procedure as amended by the State of West Bengal.2. Competence of the Magistrate to pass an order under Section 167(5) despite the ouster of his jurisdiction to try the offence.3. Extension of time for investigation beyond the prescribed period.4. Consequences of failure to complete investigation within the stipulated period.5. Jurisdiction to take cognizance of the offence under Section 7(1)(a)(ii) of the Essential Commodities Act, 1955, in light of Section 468 of the Code of Criminal Procedure.Issue-wise Detailed Analysis:1. Interpretation of Section 167(5) of the Code of Criminal Procedure as amended by the State of West Bengal:The judgment revolves around the interpretation of Section 167(5) of the Code of Criminal Procedure, which fixes a time schedule for various stages of criminal proceedings, including the production of the accused before the Magistrate, detention, and completion of investigation. The West Bengal Legislative Assembly amended sub-section (5) and sub-section (6) of Section 167, fixing different time periods for different types of cases and providing the Magistrate with the authority to stop further investigation and discharge the accused if the investigation is not completed within the specified periods unless special reasons justify the continuation.2. Competence of the Magistrate to pass an order under Section 167(5) despite the ouster of his jurisdiction to try the offence:In the case of the appellant involved in an offence under Section 409 of the Indian Penal Code, the Magistrate initially dismissed the application for discharge, stating that only the Special Judge under the West Bengal Criminal Law Amendment (Special Court Act 1949) could pass such an order. However, the High Court held that the Additional Chief Judicial Magistrate was competent to pass the order under Section 167(5) despite the ouster of his jurisdiction to try the offence.3. Extension of time for investigation beyond the prescribed period:The judgment addresses whether time for investigation could be extended without the Investigating Officer moving for such an extension before the expiry of the period. The Court clarified that the two-year period for completing the investigation must be reckoned from the date the accused surrendered in court. It was emphasized that the order to stop further investigation and discharge the accused is not automatic and that the Magistrate has the power to refrain from stopping the investigation if it is in the interest of justice and there are special reasons to do so.4. Consequences of failure to complete investigation within the stipulated period:The Court held that the time schedule in Section 167(5) should not be treated with rigidity, and it is not mandatory for the Magistrate to discharge the accused immediately upon the expiry of the period. The Magistrate must consider whether further investigation is necessary for the interest of criminal justice and look into the progress of the investigation before deciding to stop it and discharge the accused.5. Jurisdiction to take cognizance of the offence under Section 7(1)(a)(ii) of the Essential Commodities Act, 1955, in light of Section 468 of the Code of Criminal Procedure:In the case involving an offence under Section 7(1)(a)(ii) of the Essential Commodities Act, 1955, the Court addressed the contention that the court had no jurisdiction to take cognizance of the offence due to the bar contained in Section 468 of the Code. The High Court's assumption that the offence was punishable with imprisonment not exceeding two years was erroneous. The Court clarified that the offence under Section 7(1)(a)(ii) is punishable with imprisonment up to seven years, and thus, the bar of limitation under Section 468 does not apply. The proviso to clause (f) in Section 12-AA(1) of the E.C. Act limits the jurisdiction of the Special Court in awarding sentences but does not alter the extent of punishment prescribed for the offence.Conclusion:The Supreme Court dismissed both appeals, upholding the interpretation that the time schedule in Section 167(5) is flexible and not mandatory for automatic discharge of the accused. The Magistrate must consider the necessity of further investigation in the interest of justice. The Court also clarified that the offence under Section 7(1)(a)(ii) of the E.C. Act is punishable up to seven years, and the bar of limitation under Section 468 of the Code does not apply.

        Topics

        ActsIncome Tax
        No Records Found