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 :

        1967 (4) TMI 217 - 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

        Extraterritorial arrest warrant power rejected where no statute authorised extradition procedure or executive circular support. A warrant of arrest under the Code of Criminal Procedure, 1898 could not be routed through State and Central executive authorities for execution abroad to ...
                        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.

                            Extraterritorial arrest warrant power rejected where no statute authorised extradition procedure or executive circular support.

                            A warrant of arrest under the Code of Criminal Procedure, 1898 could not be routed through State and Central executive authorities for execution abroad to secure extradition, because the Code operated within India and conferred no extraterritorial warrant power. A Government of India circular could not validate that procedure, as it had no statutory force and could not override the Code or the Extradition Act, 1962. The Extradition Act, 1962 was treated as a complete code, but it did not authorise the requisition for surrender from Hong Kong on the facts shown. The warrant and all consequential proceedings were therefore quashed.




                            Issues: (i) Whether a Magistrate acting under the Code of Criminal Procedure, 1898 could issue and route a warrant of arrest for execution abroad through the State and Central executive authorities for the purpose of extradition; (ii) whether a Government of India circular could justify or validate that procedure after the coming into force of the Extradition Act, 1962; (iii) whether the Extradition Act, 1962 supplied any legal basis for the requisition made for surrender of the petitioner from Hong Kong.

                            Issue (i): Whether a Magistrate acting under the Code of Criminal Procedure, 1898 could issue and route a warrant of arrest for execution abroad through the State and Central executive authorities for the purpose of extradition.

                            Analysis: The Code of Criminal Procedure, 1898 was held to operate within India, and the scheme of the provisions governing warrants of arrest confined execution to places within India. The warrant in question was not merely issued in the ordinary form contemplated by the Code; it was sent to the State executive for onward transmission to the Government of India and then to Hong Kong for extradition, a course for which the Code provided no authority. The use of Section 75 of the Code in that manner was treated as a colourable exercise of power and an impermissible attempt to achieve an extraterritorial effect that the Code did not confer.

                            Conclusion: The Magistrate had no jurisdiction under the Code of Criminal Procedure, 1898 to issue the warrant in the manner adopted, and the warrant was invalid.

                            Issue (ii): Whether a Government of India circular could justify or validate that procedure after the coming into force of the Extradition Act, 1962.

                            Analysis: The circular was held to have no statutory force and could not enlarge judicial power or override the Code or the later extradition statute. It was also noted that the circular itself contemplated operation only until the new extradition law came into force. Since the Extradition Act, 1962 had already commenced, the circular could not supply authority for the steps taken. Executive directions could not displace the statutory scheme governing arrest and extradition.

                            Conclusion: The circular did not validate the warrant or the subsequent steps, and it could not be relied upon as legal authority.

                            Issue (iii): Whether the Extradition Act, 1962 supplied any legal basis for the requisition made for surrender of the petitioner from Hong Kong.

                            Analysis: The Act was held to be a complete code for extradition. The provisions relied upon did not permit the course adopted in respect of Hong Kong because no notified order had applied the relevant chapter to that territory, and the statutory conditions for requisition were not satisfied. The Central Government therefore could not act dehors the Act, and the requisition made in aid of extradition had no foundation in law.

                            Conclusion: The Extradition Act, 1962 did not authorise the requisition for surrender of the petitioner from Hong Kong.

                            Final Conclusion: The warrant of arrest and all proceedings taken pursuant to it were without legal authority and were quashed, with the rule made absolute in favour of the petitioner.

                            Ratio Decidendi: A warrant of arrest under the Code of Criminal Procedure, 1898 cannot be used as a device to secure extradition abroad unless a statute expressly authorises that course, and executive circulars or directions cannot substitute for such statutory authority.


                            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