Just a moment...

βœ•
Top
Help
πŸš€ New: Section-Wise Filter βœ•

1. Search Case laws by Section / Act / Rule β€” now available beyond Income Tax. GST and Other Laws Available

2. New: β€œIn Favour Of” filter added in Case Laws.

Try both these filters in Case Laws β†’

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedbackβœ•

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 βœ•
  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
β•³
Add to...
You have not created any category. Kindly create one to bookmark this item!
βœ•
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close βœ•
🔎 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
  • 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
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 statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----

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 :

        📋
        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

        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.

        <h1>Court overturns judgment, emphasizes seriousness of charges, orders expedited criminal proceedings & revocation of suspension if delays</h1> The court set aside the judgment of the learned Single Judge and allowed the appeal, emphasizing the seriousness of the charges and the need for a ... Revocation of Suspension order - allegation against the delinquent was of demand and acceptance of bribe - HELD THAT:- In the case on hand, the writ petitioner/non-appellant is facing a criminal case for the offence under the provisions of the Prevention of Corruption Act, 1988. He was caught red-handed accepting the bribe. The learned Single Judge passed the judgment under appeal without referring to the Regulations applicable to the case and without realizing the seriousness of the offence. In the case of STATE OF ORISSA VERSUS BIMAL KUMAR MOHANTY [1994 (2) TMI 307 - SUPREME COURT], the Apex Court caused interference with the interim order passed by the State Administrative Tribunal against the order of suspension despite registration of the criminal case in reference to allegation of acquisition of property disproportionate to the sources. The Supreme Court held that exercise of judicial review to interfere with a suspension order which has been passed despite a vigilance investigation which led to registration of a criminal case against the delinquent, is thus uncalled for. The judgment of the learned Single Judge is set aside - it is directed to expedite the criminal proceedings against the delinquent and if it is not concluded within a reasonable time, then it would be open to the delinquent employee to make a representation to recall the suspension order which otherwise cannot be continued beyond a reasonable period, as it is pending for last two years - appeal allowed. Issues Involved:1. Legality of the suspension order.2. Applicability of the judgment in Ajay Kumar Choudhary v. Union of India.3. Interpretation of service rules and Cr.P.C. provisions in suspension cases.4. Consideration of the seriousness of charges in suspension.5. Periodical review and revocation of suspension orders.Detailed Analysis:1. Legality of the Suspension Order:The writ appeal challenges the judgment dated 20.7.2021, which allowed the writ petition against the suspension order dated 26.7.2019. The writ petitioner was suspended after being caught red-handed accepting a bribe, and a criminal case was registered against him. The learned Single Judge set aside the suspension mainly because the charge-sheet was not filed within three months, relying on the Supreme Court's judgment in Ajay Kumar Choudhary v. Union of India.2. Applicability of the Judgment in Ajay Kumar Choudhary v. Union of India:The appellants argued that the learned Single Judge erroneously relied on Ajay Kumar Choudhary, which was decided with reference to Section 167(2) of the Cr.P.C., not applicable to service matters. The Supreme Court in Ajay Kumar Choudhary directed that suspension should not extend beyond three months if the charge-sheet is not served. However, this analogy was based on Cr.P.C. provisions, which govern criminal proceedings, not service rules. The appellants contended that the Tamil Nadu Electricity Board Employees' Discipline and Appeal Regulations do not provide for automatic revocation of suspension if the charge-sheet is not filed within three months.3. Interpretation of Service Rules and Cr.P.C. Provisions in Suspension Cases:The court noted that the judgment in Ajay Kumar Choudhary was distinguished by various courts, including the Division Bench of the Madras High Court in A. Srinivasan's case. The regulations governing the employee do not stipulate a specific period for suspension but require a periodical review. The court emphasized that the service rules and government guidelines, not Cr.P.C. provisions, should guide suspension matters.4. Consideration of the Seriousness of Charges in Suspension:The court highlighted the seriousness of the allegations against the delinquent, involving demand and acceptance of a bribe. The learned Single Judge's judgment did not adequately consider the gravity of the charges. The court referred to several Supreme Court judgments, including R.P. Kapur and Bimal Kumar Mohanty, which upheld suspension in cases involving serious misconduct or criminal charges. The court reiterated that suspension is not a punishment but a measure to prevent the delinquent from potentially impeding the investigation or inquiry.5. Periodical Review and Revocation of Suspension Orders:The court noted that the Tamil Nadu Electricity Board Employees' Discipline and Appeal Regulations require periodical review of suspension orders and consultation with the Director of Vigilance and Anti-Corruption in cases involving corruption. The government instructions dated 26.4.2016 clarified that the three-month limit for suspension applies only to non-vigilance and non-criminal cases. The court directed that the criminal proceedings against the delinquent should be expedited and allowed the delinquent to make a representation to recall the suspension if the proceedings are not concluded within a reasonable time.Conclusion:The court set aside the judgment of the learned Single Judge and allowed the appeal, emphasizing the seriousness of the charges and the need for a periodical review of the suspension order. The court directed the appellants to expedite the criminal proceedings and allowed the delinquent to seek revocation of the suspension if the proceedings are unduly delayed.

        Topics

        ActsIncome Tax
        No Records Found