Just a moment...

Top
Help
AI OCR

Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page

Try Now
×

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 :

        2012 (1) TMI 426 - 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

        Cognizability of Section 174-A IPC upheld, and non-publication in a newspaper did not vitiate proclamation proceedings. Section 174-A IPC is cognizable and may be prosecuted on a police charge-sheet without a complaint under Section 195 CrPC, because the bar in Section 195 ...
                      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.

                          Cognizability of Section 174-A IPC upheld, and non-publication in a newspaper did not vitiate proclamation proceedings.

                          Section 174-A IPC is cognizable and may be prosecuted on a police charge-sheet without a complaint under Section 195 CrPC, because the bar in Section 195 applies to Sections 172 to 188 IPC and does not extend to Section 174-A. In proclamation proceedings under Section 82 CrPC, public reading and affixation are mandatory, but newspaper publication is only directory; non-publication in the directed newspaper does not by itself vitiate the proclamation. The FIR and proceedings under Section 174-A were treated as independent and were not quashed.




                          Issues: (i) Whether an offence under Section 174-A of the Indian Penal Code, 1860 could be prosecuted on a charge-sheet without a complaint under Section 195 of the Code of Criminal Procedure, 1973. (ii) Whether non-publication of the proclamation in the newspaper directed by the court vitiated the proceedings under Section 82 of the Code of Criminal Procedure, 1973 and warranted quashing of the FIR under Section 174-A of the Indian Penal Code, 1860.

                          Issue (i): Whether an offence under Section 174-A of the Indian Penal Code, 1860 could be prosecuted on a charge-sheet without a complaint under Section 195 of the Code of Criminal Procedure, 1973.

                          Analysis: Section 195(1) of the Code of Criminal Procedure, 1973 bars cognizance of offences under Sections 172 to 188 of the Penal Code, but Section 174-A was inserted later and was not brought within that embargo. The offence is cognizable, and the police are competent to register an FIR, investigate, and file a charge-sheet on which the Magistrate can take cognizance.

                          Conclusion: The contention was rejected and the prosecution under Section 174-A of the Indian Penal Code, 1860 was held to be maintainable on a charge-sheet without a complaint under Section 195 of the Code of Criminal Procedure, 1973.

                          Issue (ii): Whether non-publication of the proclamation in the newspaper directed by the court vitiated the proceedings under Section 82 of the Code of Criminal Procedure, 1973 and warranted quashing of the FIR under Section 174-A of the Indian Penal Code, 1860.

                          Analysis: The court distinguished the mandatory requirements in Section 82(2) of the Code of Criminal Procedure, 1973 from the permissive requirement of newspaper publication. The statutory mode of public reading and affixation was treated as mandatory, while publication in a newspaper was held to be directory. Mere non-compliance with the newspaper direction, by itself, did not invalidate the proclamation proceedings. The FIR under Section 174-A of the Indian Penal Code, 1860 was also treated as an independent proceeding not displaced by settlement of the underlying complaint under Section 138 of the Negotiable Instruments Act, 1881.

                          Conclusion: The challenge to the proclamation proceedings failed and quashing of the FIR was refused.

                          Final Conclusion: The petition was found to be an abuse of the process of the court and was dismissed with costs, leaving the FIR and the proceedings under Section 174-A of the Indian Penal Code, 1860 undisturbed.

                          Ratio Decidendi: Where the statute makes only affixation and public reading mandatory under proclamation proceedings, failure to publish in the directed newspaper does not by itself invalidate the proceedings, and Section 174-A of the Indian Penal Code, 1860 is cognizable and prosecutable on a police charge-sheet without recourse to Section 195 of the Code of Criminal Procedure, 1973.


                          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