Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Defective arrest memo, non-disclosure of the place of arrest, and absence of lawful transit remand are treated as vitiating detention; the remand order is described as having been passed without application of mind. The discussion also says non-supply of "reasons to believe" did not invalidate the arrest, because those reasons are for judicial scrutiny rather than communication to the arrestee.
Defective arrest memo, non-disclosure of the place of arrest, and absence of lawful transit remand are treated as vitiating detention; the remand order is described as having been passed without application of mind. The discussion also says non-supply of "reasons to believe" did not invalidate the arrest, because those reasons are for judicial scrutiny rather than communication to the arrestee.
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