Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
An express statutory bar under the Income-tax Act excludes relief under Section 360 Cr.P.C. and the Probation of Offenders Act for a person convicted of an offence under the Act, except where the person is under eighteen years of age. A person convicted under Section 277 could therefore not lawfully be released on probation. The probation order was set aside, the conviction remained undisturbed, and the matter was remitted to the trial court for fresh consideration of sentence only after hearing both sides.
An express statutory bar under the Income-tax Act excludes relief under Section 360 Cr.P.C. and the Probation of Offenders Act for a person convicted of an offence under the Act, except where the person is under eighteen years of age. A person convicted under Section 277 could therefore not lawfully be released on probation. The probation order was set aside, the conviction remained undisturbed, and the matter was remitted to the trial court for fresh consideration of sentence only after hearing both sides.
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