Just a moment...

Top
Help
Upgrade to AI Search

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search

Powered by Weblekha - Building Scalable Websites

×

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

        Showing Results for : Reset Filters
        Case ID :

        2019 (11) TMI 1734 - 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

        Court upholds detention but deems continued detention illegal due to lack of documents and CCTV access. The court found that the delay in executing the detention order and considering the detenu's representation did not invalidate the detention. However, the ...
                      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.

                          Court upholds detention but deems continued detention illegal due to lack of documents and CCTV access.

                          The court found that the delay in executing the detention order and considering the detenu's representation did not invalidate the detention. However, the failure to provide requested documents and adequate facilities to view CCTV footage rendered the detenu's continued detention illegal. Consequently, the court ordered the detenu's immediate release unless needed in another case.




                          Issues Involved:
                          1. Delay in execution of the detention order.
                          2. Delay in consideration of the representation.
                          3. Non-supply of requested documents.
                          4. Failure to provide facilities to view CCTV footage.

                          Detailed Analysis:

                          1. Delay in Execution of the Detention Order:
                          The petitioner challenged the delay of about four years in executing the detention order against the detenu. The petitioner argued that this delay broke the live link between the alleged smuggling activities and the need for preventive detention, citing the case of *Saeed Zakir Hussain Malik v. State of Maharashtra* [AIR 2012 SC 3235]. The court, however, noted that the delay must be examined based on the facts of each case. It acknowledged that the authorities had taken all possible steps to serve the detention order, including affixture at the detenu’s house, Gazette notification, and publication in vernacular newspapers. The court concluded that the detenu was likely aware of the order and had absconded, thus rejecting the argument that the delay vitiated the detention order.

                          2. Delay in Consideration of the Representation:
                          The petitioner contended that there was an inordinate delay in considering the detenu’s representations dated 11.02.2019 and 12.02.2019, which were disposed of only on 18.04.2019. The court referred to precedents, including *Ichhu Devi Choraria v. Union of India* [1980(4) SCC 531] and *K.M. Abdulla Kunhi & B.L. Abdul Khader v. Union of India & Others* [(1991) 1 SCC 476], to determine the necessity of timely consideration. It was found that the representations were forwarded to the Advisory Board, which affirmed the detention order. The Central Government then considered the representations and issued orders on 18.04.2019. The court held that there was no undue delay in the consideration of the representations.

                          3. Non-supply of Requested Documents:
                          The detenu requested several documents, including details of proceedings against co-accused and copies of adjudication orders, which were not supplied. The court emphasized the importance of providing all relevant documents to enable the detenu to make an effective representation. It noted that the authorities failed to supply the decision in favor of co-noticees (Ext. P11), which was crucial for the detenu’s defense. The court cited *Shalini Soni v. Union of India* [1980(4) SCC 544] and *Muhammed Zakir V Delhi Administration* [1982(3) SCC 216], highlighting that non-supply of relevant documents vitiates the detention process.

                          4. Failure to Provide Facilities to View CCTV Footage:
                          The detenu argued that he was not provided with sufficient facilities to view the CCTV footage, which was a critical piece of evidence. The court noted that while the authorities had directed the Superintendent of Central Prison to provide facilities for viewing the footage, there was no evidence that the detenu was given a genuine opportunity to do so. The court found that the failure to provide such facilities prejudiced the detenu’s ability to make an effective representation. This failure was particularly egregious given that a similar issue had previously led to the setting aside of detention orders against other co-accused in W.A. (Crl.) No. 386/2015.

                          Conclusion:
                          The court concluded that while the grounds of delay in execution of the detention order and delay in consideration of the representation did not vitiate the detention order, the non-supply of Ext. P11 and the failure to provide sufficient facilities to view the CCTV footage rendered the continued detention of the detenu illegal. The court directed the immediate release of the detenu, provided his detention was not required in any other case.
                          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