Just a moment...

Top
Help
AI Drafter - (New and Powerful)

TaxTMI AI Drafter workflow from input facts to final legal draft Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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 :

        2025 (1) TMI 1808 - 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 bail principles: procedural sampling delay, valid Section 50 notice, and prolonged custody may justify release despite Section 37. Delayed forwarding of seized samples to the FSL is treated as a procedural irregularity under NDPS compliance, and does not by itself vitiate the trial or ...
                      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 bail principles: procedural sampling delay, valid Section 50 notice, and prolonged custody may justify release despite Section 37.

                          Delayed forwarding of seized samples to the FSL is treated as a procedural irregularity under NDPS compliance, and does not by itself vitiate the trial or automatically justify bail. A Section 50 notice remains valid where the accused is meaningfully informed of the right to be searched before a Gazetted Officer or Magistrate; use of the word "any" does not defeat the safeguard if the substance is conveyed. At the bail stage, non-joining of independent witnesses and absence of photography or videography may create doubt. Prolonged custody and inordinate trial delay can justify bail despite Section 37, in view of Article 21 and the need for speedy trial.




                          Issues: (i) Whether delay in sending the seized samples to the FSL amounted to non-compliance of the NDPS procedure so as to justify bail; (ii) whether the notice under Section 50 of the NDPS Act was invalid because it used the expression "any" Magistrate instead of "nearest" Magistrate; (iii) whether non-joining of independent witnesses and absence of photography or videography weakened the prosecution case at the bail stage; and (iv) whether prolonged custody and delay in trial warranted release on bail despite Section 37 of the NDPS Act.

                          Issue (i): Whether delay in sending the seized samples to the FSL amounted to non-compliance of the NDPS procedure so as to justify bail.

                          Analysis: The delay in forwarding samples was treated as a question of delayed compliance under Section 52A of the NDPS Act. Such lapse was held to be a procedural irregularity which, by itself, neither vitiates the trial nor automatically entitles the accused to bail. The issue was left to be examined in trial along with the primary evidence and the question of prejudice.

                          Conclusion: The delay in sending samples to the FSL did not, by itself, justify grant of bail.

                          Issue (ii): Whether the notice under Section 50 of the NDPS Act was invalid because it used the expression "any" Magistrate instead of "nearest" Magistrate.

                          Analysis: The notice was read as conveying the petitioner's right to be searched before a Gazetted Officer or Magistrate, and the Court held that the use of the word "any" did not defeat the substance or intent of the safeguard. Since the petitioner was informed of the right and declined to exercise it, the requirement was treated as fulfilled.

                          Conclusion: The notice under Section 50 was held to be compliant.

                          Issue (iii): Whether non-joining of independent witnesses and absence of photography or videography weakened the prosecution case at the bail stage.

                          Analysis: The Court noted that the spot was a crowded public place and that the prosecution had not given specific details of the persons allegedly requested to join the raid or any notice on their refusal. While non-joining of independent witnesses was not treated as fatal, the lack of independent corroboration and the absence of photographic or videographic material created serious doubt for bail purposes.

                          Conclusion: This circumstance weighed in favour of the petitioner at the bail stage.

                          Issue (iv): Whether prolonged custody and delay in trial warranted release on bail despite Section 37 of the NDPS Act.

                          Analysis: The petitioner had remained in custody for more than two years and six months, with 22 witnesses cited and no witness examined. The Court held that the right to personal liberty and speedy trial under Article 21 could prevail at the bail stage where the trial was unlikely to conclude soon, so the rigour of Section 37 could be relaxed on the facts of the case.

                          Conclusion: The petitioner was held entitled to bail on the ground of long incarceration and delay in trial.

                          Final Conclusion: Bail was granted on a cumulative assessment of the procedural infirmities and the constitutional imperative of speedy trial, with conditions imposed for release.

                          Ratio Decidendi: In NDPS bail matters, delayed compliance with sampling procedure is not by itself fatal, Section 50 is satisfied when the accused is meaningfully informed of the right of search before a Gazetted Officer or Magistrate, and prolonged incarceration with inordinate trial delay may justify relaxation of Section 37 in favour of personal liberty under Article 21.


                          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