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>Court upholds police jurisdiction in investigating alleged offences, dismisses plea for writ of prohibition. Petition dismissed without costs.</h1> <h3>M Vaidyanathan Versus Sub-Divisional Magistrate, Erode</h3> The court dismissed the petition, affirming the Inspector of Police, Criminal Investigation Department's jurisdiction to investigate the alleged offences. ... Prosecution Issues Involved:1. Legality of the petitioner's arrest and subsequent investigation.2. Jurisdiction of the police to investigate the alleged offences.3. Applicability of Section 630 of the Companies Act, 1956, as a bar to criminal investigation.4. Validity of the Registrar's actions in initiating the investigation.Detailed Analysis:1. Legality of the Petitioner's Arrest and Subsequent Investigation:The petitioner was arrested at Bombay on 29th October, 1955, without a warrant and was subsequently released on bail. The petitioner claimed ignorance of the charges at the time of arrest. The arrest was not directly linked to the letter dated 8th June, 1955, from the Registrar, which was treated as a complaint for police investigation. The court noted that the arrest and its circumstances were not essential for the disposal of the petition.2. Jurisdiction of the Police to Investigate the Alleged Offences:The court proceeded on the basis that the letter from the Registrar dated 8th June, 1955, was a valid complaint under the Criminal Procedure Code. The offences alleged (under sections 406, 409, and 477A of the Indian Penal Code) are cognizable, allowing the police to arrest without a warrant. Section 154 of the Criminal Procedure Code mandates that any information relating to a cognizable offence must be recorded and investigated by the police. The letter satisfied the requirements of Section 154 and was registered accordingly. Sections 156(1) and 157(1) of the Criminal Procedure Code authorize police officers to investigate cognizable offences without a Magistrate's order if they suspect such an offence has been committed.3. Applicability of Section 630 of the Companies Act, 1956, as a Bar to Criminal Investigation:The petitioner argued that Section 630 of the Companies Act barred police investigation into the company's affairs. The court clarified that Section 630 provides a summary remedy for wrongful withholding of company property and does not bar criminal proceedings for offences like those under sections 406 and 409 of the Indian Penal Code. The section is confined to officers or employees of the company and does not preclude the State from prosecuting offences against the public interest.4. Validity of the Registrar's Actions in Initiating the Investigation:The Registrar's letter dated 8th June, 1955, requested police investigation into suspected offences under sections 406, 409, and 477A of the Indian Penal Code. The court held that even if the Registrar acted outside his statutory duties, he was entitled as a citizen to report suspected offences to the police. The court found no illegality in the Registrar's actions, and the letter was considered a valid complaint under Section 154 of the Criminal Procedure Code.Conclusion:The court dismissed the petition, holding that the third respondent (Inspector of Police, Criminal Investigation Department) had the jurisdiction to investigate the alleged offences. The petitioner's request for a writ of prohibition was denied, as the investigation was deemed lawful and within the statutory duties of the police. The rule was discharged, and the petition was dismissed with no order as to costs.

        Topics

        ActsIncome Tax
        No Records Found