Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
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Prolonged pre-trial incarceration can justify bail even under stringent special-statute restrictions when Article 21 concerns are implicated. The Court held that bail under MCOCA and PMLA requires an individualized assessment of custody length, likely trial delay, sentence exposure, delay attribution, and the prima facie role of each accused, rather than treating the statutory embargo as conclusive. Applying that approach, it granted bail to Deepak and Pradeep in the MCOCA case because they had spent nearly five years in custody and their roles were only facilitative. Deepak was also granted bail in the PMLA proceedings, with Section 479 BNSS held applicable and parity with co-accused supporting release.
Prolonged pre-trial incarceration can justify bail even under stringent special-statute restrictions when Article 21 concerns are implicated. The Court held that bail under MCOCA and PMLA requires an individualized assessment of custody length, likely trial delay, sentence exposure, delay attribution, and the prima facie role of each accused, rather than treating the statutory embargo as conclusive. Applying that approach, it granted bail to Deepak and Pradeep in the MCOCA case because they had spent nearly five years in custody and their roles were only facilitative. Deepak was also granted bail in the PMLA proceedings, with Section 479 BNSS held applicable and parity with co-accused supporting release.
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