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.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
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
Situ: ?
State Name or City name of the Court
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
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 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
By Case ID:

When case Id is present, search is done only for this

Sort By:
RelevanceDefaultDate
    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

        <h1>Section 21 Special Executive Magistrates are Executive Magistrates with Code powers including Section 107; quashing of proceedings set aside</h1> <h3>State of Maharashtra and Ors. Versus. Mohammed Salim Khan and Ors.</h3> The SC allowed the State's appeal, holding that Special Executive Magistrates appointed under Section 21 are Executive Magistrates entitled to exercise ... - 1. ISSUES PRESENTED AND CONSIDERED 1. Whether Special Executive Magistrates appointed under Section 21 of the Code are entitled, by virtue of their appointment, to exercise the powers 'conferred by the Code' on Executive Magistrates. 2. Whether the State Government may confine Special Executive Magistrates to only those powers 'conferrable under the Code' and thereby exclude powers that are by statute attached to the post of Executive Magistrate. 3. Whether a specific notification conferring a particular power (e.g., powers under Section 107) on Special Executive Magistrates was necessary or redundant if they are already Executive Magistrates by appointment under Section 21. 2. ISSUE-WISE DETAILED ANALYSIS Issue 1: Whether Special Executive Magistrates, by appointment under Section 21, are entitled to exercise powers 'conferred by the Code' on Executive Magistrates. Legal framework: Section 20 empowers the State Government to appoint Executive Magistrates and to designate District and Sub-Divisional Magistrates; Section 21 empowers the State Government to appoint Executive Magistrates 'to be known as Special Executive Magistrates' for particular areas or functions and to 'confer on such Special Executive Magistrates such of the powers as are conferrable under this Code on Executive Magistrates, as it may deem fit.' Sections such as 107, 108, 109, 110, 129, 145 and 147 are identified as powers attached to the post of Executive Magistrate (i.e., powers 'conferred by the Code'), while provisions like 133, 143 and 144 are characterized as powers 'conferrable' under the Code. Precedent treatment: The High Court construed Section 21 to preclude Special Executive Magistrates from exercising powers 'conferred by the Code,' reading the omission of the phrase 'conferred by the Code' in Part II of Section 21 as determinative. That view distinguished between powers automatically exercisable by virtue of holding the post and powers which must be separately conferred. Interpretation and reasoning: The Court recognizes a textual distinction between powers 'conferred' and 'conferrable' under the Code but emphasizes purposive construction. Part I of Section 21 appoints persons as Executive Magistrates 'to be known as Special Executive Magistrates,' thereby making them Executive Magistrates by appointment. Part II separately authorizes the conferral of additional powers that are 'conferrable' under the Code. The appointment (Part I) is not dependent upon the subsequent conferral (Part II); each operates independently. Given the legislative aim-to meet special needs of an area or specific functions-appointing Special Executive Magistrates without the substantive powers of an Executive Magistrate would be futile. The draftsman's omission of the specific phrase 'conferred by the Code' in Part II is explained by reference to other provisions (Sections 13 and 18) where only powers are conferred on persons who are not magistrates; unlike those sections, Section 21 actually appoints Executive Magistrates and thus need not repeat the language 'conferred.' Ratio vs. Obiter: Ratio - The decisive construction that Special Executive Magistrates, being appointed as Executive Magistrates under Part I of Section 21, are entitled to exercise powers conferred by the Code (i.e., the statutory powers attached to the post). Obiter - Observations on particular sections identified as examples of 'conferred' versus 'conferrable' powers (illustrative but supporting the main ratio). Conclusions: Special Executive Magistrates appointed under Section 21 are Executive Magistrates for the purposes of the Code and therefore are entitled, by virtue of appointment, to exercise those powers which the Code confers on Executive Magistrates. Issue 2: Whether the State Government may limit Special Executive Magistrates to only powers 'conferrable' under the Code, excluding the statutory powers attached to the post. Legal framework: Section 21(Part II) permits the State Government to 'confer on such Special Executive Magistrates such of the powers as are conferrable under this Code on Executive Magistrates, as it may deem fit.' The statutory scheme separately provides power to appoint Executive Magistrates (Section 20) and to confer powers on persons who are not magistrates (Sections 13 and 18). Precedent treatment: The High Court relied on the literal absence of the words 'conferred by the Code' in Part II to hold that Special Executive Magistrates could not exercise powers attached to the post. That approach was a strict lexical separation between appointment and conferral. Interpretation and reasoning: The Court rejects a construction that reads Part II as nullifying Part I. It holds that the power to appoint (making a person an Executive Magistrate) and the power to confer additional powers are independent. The legislature's intent to provide functional effectiveness to Special Executive Magistrates supports reading Part I as sufficient to impart the statutory powers of an Executive Magistrate unless expressly constrained. The separate use of 'confer' and 'conferrable' in other sections for persons not appointed as magistrates explains the textual differences; therefore, Section 21 is not to be read as precluding exercise of the statutory powers of Executive Magistrates by those appointed under it. Ratio vs. Obiter: Ratio - The State cannot, by use of Part II's language, strip a Special Executive Magistrate of powers that by statute attach to the office; conferral under Part II pertains to additional or varying powers conferrable under the Code and does not negate powers arising from the appointment. Conclusions: The State may confer additional conferrable powers under Part II, but it cannot render appointments meaningless by denying the statutory powers incident to the office; Special Executive Magistrates retain powers conferred by the Code by virtue of their appointment. Issue 3: Whether a contemporaneous notification specifically conferring Section-107 powers on Special Executive Magistrates was necessary. Legal framework and reasoning: Given the Court's conclusion that a Special Executive Magistrate is an Executive Magistrate by appointment under Section 21 and thus inherits the powers attached to that office, a separate notification purporting to confer powers already incident to the office is unnecessary. Part II's conferral mechanism is available to add or vary powers conferrable under the Code but does not need to be invoked to supply powers inherently attached to the post. Ratio vs. Obiter: Ratio - A specific notification conferring powers that are already conferred by the Code on Executive Magistrates is superfluous; the appointment itself suffices. Obiter - Practical and administrative reasons for issuing notifications (e.g., clarity) are peripheral to the legal holding. Conclusions: The notification conferring Section 107 powers on Special Executive Magistrates was unnecessary because they were entitled to exercise such powers by virtue of their appointment as Executive Magistrates under Section 21. Overall Disposition The Court allows the appeal, holds that Special Executive Magistrates appointed under Section 21 are entitled to exercise powers conferred by the Code on Executive Magistrates, and sets aside the contrary decision of the High Court; conferral under Part II is understood as enabling additional conferrable powers and is not a precondition to exercise of statutory powers incident to the office created by Part I.

        Topics

        ActsIncome Tax
        No Records Found