Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Judicial review of arrest under special statutes is limited to examining compliance with statutory and constitutional safeguards, not the sufficiency of the material supporting the arresting authority's belief. On the record, the Court noted that reasons to believe and grounds of arrest were documented, digitally signed, served in Hindi, and acknowledged, while arrest intimation was also communicated to the petitioner's wife; it therefore found no violation of Articles 21 or 22. The remand order was upheld because the Magistrate expressly recorded compliance with Sections 47 and 48 of the BNSS and found the arrest justified, so the objection that it was non-speaking or contrary to natural justice failed.
Judicial review of arrest under special statutes is limited to examining compliance with statutory and constitutional safeguards, not the sufficiency of the material supporting the arresting authority's belief. On the record, the Court noted that reasons to believe and grounds of arrest were documented, digitally signed, served in Hindi, and acknowledged, while arrest intimation was also communicated to the petitioner's wife; it therefore found no violation of Articles 21 or 22. The remand order was upheld because the Magistrate expressly recorded compliance with Sections 47 and 48 of the BNSS and found the arrest justified, so the objection that it was non-speaking or contrary to natural justice failed.
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