Just a moment...

Top
Help
Upgrade to AI Search

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search

Powered by Weblekha - Building Scalable Websites

×

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 :

        1990 (7) TMI 238 - HC - Customs

        📋
        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

        Order of committal upheld for complaint by public servant; Sessions Judge bound to take cognizance; Special Courts needed for NDPS Act The order of committal was deemed legal and proper as the complaint was filed by a public servant with sufficient materials collected during the ...
                          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.

                                Order of committal upheld for complaint by public servant; Sessions Judge bound to take cognizance; Special Courts needed for NDPS Act

                                The order of committal was deemed legal and proper as the complaint was filed by a public servant with sufficient materials collected during the investigation. The Full Bench decision in Moideenkutty Haji v. Kunhikoya does not apply to complaints filed by public servants. The Sessions Judge is bound to take cognizance of the offence, and the reference was not accepted. The judgment also emphasized the need for constituting Special Courts for the speedy trial of offences under the NDPS Act, as the current procedure before the Sessions Court is cumbersome and time-consuming.




                                Issues Involved:
                                1. Legality of committal order without conducting an enquiry under Section 202(2) of the Code of Criminal Procedure.
                                2. Applicability of the Full Bench decision in Moideenkutty Haji v. Kunhikoya to complaints filed by public servants.
                                3. Powers of officers under the Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act) to file complaints.
                                4. Jurisdiction of Sessions Judge to quash an illegal committal order.

                                Detailed Analysis:

                                1. Legality of Committal Order Without Conducting an Enquiry Under Section 202(2) of the Code of Criminal Procedure:
                                The Sessions Judge contended that the order of committal was illegal as the Magistrate did not conduct an enquiry under Section 202(2) of the Code of Criminal Procedure, as required by the Full Bench decision in Moideenkutty Haji v. Kunhikoya. The Full Bench held that a Magistrate must conduct a mandatory enquiry in complaint cases under Section 202 and examine all witnesses on oath. The purpose of this mandatory enquiry is to ensure that the accused in a complaint case is in the same advantageous position as in a police charge case, with sufficient materials for the prosecution to avoid easy discharge under Section 227 of the Code of Criminal Procedure.

                                2. Applicability of the Full Bench Decision in Moideenkutty Haji v. Kunhikoya to Complaints Filed by Public Servants:
                                The judgment clarified that the Full Bench decision in Moideenkutty Haji v. Kunhikoya applies to private complaints and not to complaints filed by public servants under Section 190(1) of the Code of Criminal Procedure. Complaints by public servants acting in their official capacity are presumed to be reasonable and not vexatious, and hence, the statutory requirement for examination of the complainant and witnesses is dispensed with. The materials collected during the investigation by public servants are considered sufficient for the prosecution, placing the accused in a similar advantageous position as in a police charge case.

                                3. Powers of Officers Under the Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act) to File Complaints:
                                The judgment highlighted that officers empowered under the NDPS Act are not police officers and cannot file a charge-sheet under Section 173(2) of the Code of Criminal Procedure. Instead, they must file a complaint under Section 190 of the Code. The Supreme Court in Rajkumar Karwal v. Union of India clarified that the powers of investigation and enquiry conferred upon officers under the NDPS Act are distinct from those of police officers, and the Special Court can take cognizance of the offence upon a formal complaint made by such authorised officers.

                                4. Jurisdiction of Sessions Judge to Quash an Illegal Committal Order:
                                The Sessions Judge correctly stated that he does not have the power to quash an illegal order of committal, as established in the rulings of this Court in State v. Baby and John Samuel v. State of Kerala. The Sessions Judge must take cognizance of the offence under Section 193 of the Code of Criminal Procedure if the committal order is found to be legal and proper.

                                Conclusion:
                                The order of committal was deemed legal and proper as the complaint was filed by a public servant with sufficient materials collected during the investigation. The Full Bench decision in Moideenkutty Haji v. Kunhikoya does not apply to complaints filed by public servants. The Sessions Judge is bound to take cognizance of the offence, and the reference was not accepted. The judgment also emphasized the need for constituting Special Courts for the speedy trial of offences under the NDPS Act, as the current procedure before the Sessions Court is cumbersome and time-consuming.
                                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