Just a moment...

Top
Help
×

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

        whatsappJoin Channel
        Showing Results for : Reset Filters
        Case ID :

        2023 (4) TMI 1188 - SC - 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 rules exclude section 67 confessions, require section 52A sampling compliance, and demand proof of possession. Statements recorded by officers empowered under section 53 of the NDPS Act are treated as police statements for section 25 of the Evidence Act, so section ...
                      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 rules exclude section 67 confessions, require section 52A sampling compliance, and demand proof of possession.

                            Statements recorded by officers empowered under section 53 of the NDPS Act are treated as police statements for section 25 of the Evidence Act, so section 67 confessions are inadmissible in trial. Independent-witness statements were also excluded because the prosecution failed to show any statutory ground for non-production of those witnesses. Sampling at seizure without the Magistrate-supervised procedure under section 52A was held not to satisfy the statutory scheme and seriously undermined the seized material. On the facts, possession of the contraband was not proved beyond reasonable doubt, as the appellants were not shown to have custody or control. The conviction could not stand.




                            Issues: (i) Whether confessional statements recorded by officers empowered under the NDPS Act could be relied upon against the accused. (ii) Whether the statements of independent witnesses were admissible in the absence of proof that their presence could not be secured. (iii) Whether the drawing of samples at the time of seizure, without compliance with section 52A of the NDPS Act, vitiated the prosecution case. (iv) Whether the prosecution proved possession of the contraband by the appellants beyond reasonable doubt.

                            Issue (i): Whether confessional statements recorded by officers empowered under the NDPS Act could be relied upon against the accused.

                            Analysis: Officers invested with powers under section 53 of the NDPS Act are police officers for the purpose of section 25 of the Evidence Act. A statement recorded under section 67 of the NDPS Act cannot be used as a confessional statement in a trial under the NDPS Act, and such statements must be excluded from consideration.

                            Conclusion: The confessional statements were inadmissible and could not be used against the appellants.

                            Issue (ii): Whether the statements of independent witnesses were admissible in the absence of proof that their presence could not be secured.

                            Analysis: The relevant statutory requirement made such statements relevant only in specified circumstances, including where the maker was dead, unavailable, incapable of giving evidence, kept out of the way, or where attendance could not be obtained without unreasonable delay or expense. The prosecution failed to establish any of these conditions, and no explanation was offered for the non-examination of the witnesses.

                            Conclusion: The statements of the independent witnesses were not admissible in evidence.

                            Issue (iii): Whether the drawing of samples at the time of seizure, without compliance with section 52A of the NDPS Act, vitiated the prosecution case.

                            Analysis: The statutory scheme requires the seized contraband to be forwarded for inventory, certification, and drawing of representative samples in the presence and under the supervision of the Magistrate. Samples drawn at the stage of seizure, without following that process, do not satisfy the requirement and create serious doubt about the prosecution version regarding the seized substance.

                            Conclusion: The sampling process was not in conformity with section 52A and seriously undermined the prosecution case.

                            Issue (iv): Whether the prosecution proved possession of the contraband by the appellants beyond reasonable doubt.

                            Analysis: The contraband was recovered from a room occupied by another accused, while the appellants were not shown to have custody of the bag or control over the room. The evidence did not establish that they brought the contraband there or were in actual or constructive possession of it. In the absence of reliable corroborative evidence, the prosecution case remained doubtful.

                            Conclusion: The prosecution failed to prove possession of the contraband by the appellants beyond reasonable doubt.

                            Final Conclusion: The conviction could not be sustained because the inadmissible confessional material, the defective sampling process, and the absence of proof of possession left the prosecution case unproved.

                            Ratio Decidendi: Confessional statements made to officers empowered under section 53 of the NDPS Act are barred by section 25 of the Evidence Act, and compliance with section 52A is mandatory for representative sampling and evidentiary use of the seized contraband; absent reliable proof of possession, conviction cannot stand.


                            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