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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether, while computing the outer limit of 90 days or 60 days under clauses (i) and (ii) of paragraph (a) of the proviso to Section 167(2) of the Code of Criminal Procedure, 1973, the period of detention authorised by the Magistrate under Section 167(2) in police custody is to be included.
Analysis: Section 57 permits police custody without a Magistrate's order only for the initial period up to 24 hours plus the time necessary for production before the Magistrate. Section 167(2) then empowers the Magistrate to authorise detention, including police custody, for a maximum of 15 days in the whole. The amended proviso to Section 167(2) extends the aggregate permissible detention to 90 days in serious offences and 60 days in other offences. The change in phraseology from "under this section" to "under this paragraph" does not alter the legal position, because the proviso operates in conjunction with Section 167(2) and fixes the outer limit of detention authorised by the Magistrate. Excluding the earlier police custody period would produce anomalous results and defeat the scheme of the provision.
Conclusion: The period of detention authorised by the Magistrate under Section 167(2) must be included while calculating the total period of 90 days or 60 days under clauses (i) and (ii) of paragraph (a) of the proviso to Section 167(2) of the Code of Criminal Procedure, 1973. The answer is against the accused and in favour of the State.
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