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 :

        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

        Invalidity of Arrest Warrant Issued Outside India: Unauthorized Procedure Criticized The Chief Presidency Magistrate did not have jurisdiction to issue the warrant for arrest outside India. The procedure followed was unauthorized by law, ...
                        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.

                            Invalidity of Arrest Warrant Issued Outside India: Unauthorized Procedure Criticized

                            The Chief Presidency Magistrate did not have jurisdiction to issue the warrant for arrest outside India. The procedure followed was unauthorized by law, and the requisition by the Central Government was deemed illegal. The actions of the authorities were criticized for undermining India's sovereignty and laws. The ruling quashed the warrant of arrest and subsequent proceedings, declaring them invalid.




                            Issues Involved:
                            1. Jurisdiction of the Chief Presidency Magistrate to issue the warrant of arrest.
                            2. Validity of the procedure adopted by the Chief Presidency Magistrate.
                            3. Legality of the requisition made by the Central Government to Hong Kong.
                            4. Effect of the Hong Kong Magistrate's order and the role of the Central Government.

                            Detailed Analysis:

                            1. Jurisdiction of the Chief Presidency Magistrate to Issue the Warrant of Arrest:
                            The first point of contention was whether the Chief Presidency Magistrate had the jurisdiction to issue a warrant of arrest against Jugal Kishore More in the manner he did on July 30, 1965. The warrant was intended to be executed in Hong Kong, which is outside the territory of India. The judgment notes that the Code of Criminal Procedure (Cr. P.C.) does not authorize such a warrant to be executed outside India. Section 75 of the Cr. P.C. allows for the issuance of a warrant but does not extend its execution beyond Indian territory. The judgment emphasizes that the Chief Presidency Magistrate's actions were not supported by any provision in the Cr. P.C. and thus constituted a "colorable exercise of his power." The judgment concludes that the magistrate did not have the jurisdiction to issue the warrant in the manner he did.

                            2. Validity of the Procedure Adopted by the Chief Presidency Magistrate:
                            The procedure adopted by the Chief Presidency Magistrate involved sending the warrant to the State Home Secretary for onward transmission to the Government of India, which would then seek extradition from Hong Kong. This procedure was based on a circular issued by the Ministry of External Affairs, which was not a statutory instrument. The judgment criticizes this approach, noting that the circular had no statutory force and could not validate the steps taken by the magistrate. The judgment points out that the circular was not binding on the judiciary and that the magistrate should have followed the law rather than the executive instructions. The judgment finds the procedure adopted by the magistrate to be improper and unauthorized by law.

                            3. Legality of the Requisition Made by the Central Government to Hong Kong:
                            The judgment examines whether the Central Government had the legal basis to make a requisition to Hong Kong for the extradition of More. It notes that the Extradition Act, 1962, which came into force on January 5, 1963, governs extradition matters. The Act requires a notified order for its provisions to apply to a commonwealth country like Hong Kong. The judgment finds that no such notified order was issued, making the requisition by the Central Government illegal. The judgment emphasizes that the Central Government must act within the framework of the Extradition Act and cannot make requisitions de hors the statute.

                            4. Effect of the Hong Kong Magistrate's Order and the Role of the Central Government:
                            The judgment addresses the order of the Hong Kong Magistrate, who proceeded under the Fugitive Offenders Act, 1881, treating India as a British possession. The judgment criticizes the Indian authorities for not withdrawing their request for extradition after learning that the Hong Kong Magistrate was proceeding under an outdated law. The judgment expresses concern over the lack of awareness and the improper conduct of the Indian authorities, which undermined the sovereignty and laws of India. The judgment concludes that the actions of the Central Government and the Chief Presidency Magistrate were illegal and invalid.

                            Conclusion:
                            The judgment makes it clear that the Chief Presidency Magistrate did not have the jurisdiction to issue the warrant in the manner he did, the procedure adopted was unauthorized by law, the requisition by the Central Government was illegal, and the actions of the authorities undermined the sovereignty and laws of India. The rule was made absolute, and the warrant of arrest dated July 30, 1965, along with all subsequent proceedings, was quashed.
                            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