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 :

        2017 (10) TMI 979 - 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

        NDPS evidence and conscious possession: uncorroborated Section 67 statements cannot sustain conviction, but control over premises can establish possession. A conviction under the NDPS Act cannot rest solely on an uncorroborated Section 67 statement when it is treated as inadmissible against the protection ...
                        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.

                              NDPS evidence and conscious possession: uncorroborated Section 67 statements cannot sustain conviction, but control over premises can establish possession.

                              A conviction under the NDPS Act cannot rest solely on an uncorroborated Section 67 statement when it is treated as inadmissible against the protection against police confessions; on the facts, Abdul Aziz's conviction failed because there was no independent recovery or corroborative material, and he was entitled to acquittal. By contrast, conscious possession was established against Rajeev Verma because he was the custodian of the iron almirah in the factory, failed to produce the key, consented to opening the lock, and heroin was recovered from that almirah; his plea of prior resignation was rejected, and the Section 42(2) objection failed for substantial compliance without shown prejudice. His conviction under the NDPS Act was affirmed.




                              Issues: (i) whether a statement recorded under Section 67 of the Narcotic Drugs and Psychotropic Substances Act, 1985 could be relied upon as substantive evidence in the light of Section 25 of the Indian Evidence Act, 1872; (ii) whether the appellant Rajeev Verma was in conscious possession of the seized heroin and whether alleged non-compliance with Section 42(2) of the Narcotic Drugs and Psychotropic Substances Act, 1985 vitiated the prosecution.

                              Issue (i): Whether a statement recorded under Section 67 of the Narcotic Drugs and Psychotropic Substances Act, 1985 could be relied upon as substantive evidence in the light of Section 25 of the Indian Evidence Act, 1872.

                              Analysis: The statement under Section 67 was treated as inadmissible for the purpose of sustaining conviction when tested against the protection against police confessions and the need for voluntariness. The Court held that, in the facts of the case, the conviction of Abdul Aziz could not rest only on the Section 67 statements of the co-accused and the appellant, there being no independent recovery or corroborative material against him.

                              Conclusion: The conviction of Abdul Aziz could not be sustained on the basis of the Section 67 statements alone and he was entitled to acquittal.

                              Issue (ii): Whether the appellant Rajeev Verma was in conscious possession of the seized heroin and whether alleged non-compliance with Section 42(2) of the Narcotic Drugs and Psychotropic Substances Act, 1985 vitiated the prosecution.

                              Analysis: The Court applied the doctrine of conscious possession and the statutory presumption under Section 35 of the Narcotic Drugs and Psychotropic Substances Act, 1985. It found that Rajeev Verma was the custodian of the iron almirah in the factory premises, did not produce the key, consented to opening of the lock, and heroin weighing 1 kg 450 gms was recovered from the almirah. His plea of prior resignation was rejected as an afterthought. On Section 42(2), the Court held that there was substantial compliance and no prejudice was shown.

                              Conclusion: Rajeev Verma was held to be in conscious possession of the contraband and the conviction under Sections 8/21 and 8/29 of the Narcotic Drugs and Psychotropic Substances Act, 1985 was affirmed.

                              Final Conclusion: One appeal succeeded and the other failed. The co-accused Abdul Aziz was acquitted, while the conviction and sentence of Rajeev Verma were maintained.

                              Ratio Decidendi: A conviction under the Narcotic Drugs and Psychotropic Substances Act, 1985 cannot rest solely on an uncorroborated and inadmissible confession, and recovery from premises under the accused's control may establish conscious possession, attracting the statutory presumption unless rebutted.


                              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