Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Seizure of large quantity of counterfeit Indian currency notes, determining ingredients u/s 489B of IPC. Interpretation of 'possessing', 'traffic', and 'otherwise trafficking in' terms. Reliance on previous judgments regarding active transportation and burden of proof u/s 106 of Evidence Act when no explanation offered. Appellant found in possession of 71 fake Rs. 500 notes at public place, failed to explain manner of obtaining them. Conviction u/ss 489B and 489C upheld, sentences modified to 5 years RI and Rs. 10,000 fine for 489B, 3 years RI and Rs. 5,000 fine for 489C. Appeal partly allowed by reducing sentences without interfering with conviction order.
Seizure of large quantity of counterfeit Indian currency notes, determining ingredients u/s 489B of IPC. Interpretation of 'possessing', 'traffic', and 'otherwise trafficking in' terms. Reliance on previous judgments regarding active transportation and burden of proof u/s 106 of Evidence Act when no explanation offered. Appellant found in possession of 71 fake Rs. 500 notes at public place, failed to explain manner of obtaining them. Conviction u/ss 489B and 489C upheld, sentences modified to 5 years RI and Rs. 10,000 fine for 489B, 3 years RI and Rs. 5,000 fine for 489C. Appeal partly allowed by reducing sentences without interfering with conviction order.
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