Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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SC held that non-compliance with Sec 52A of Narcotic Drugs and Psychotropic Substances Act for early disposal of seized contraband cannot entitle accused to bail or acquittal if sufficient material establishes lawful search and seizure. Statutory presumption under Sec 54 applies unless rebutted. Illegality in investigation doesn't render evidence inadmissible. Manner of discovery immaterial if factum proved. SC set aside HC order granting bail solely for delayed Sec 52A compliance, remanded matter for fresh consideration on merits.
SC held that non-compliance with Sec 52A of Narcotic Drugs and Psychotropic Substances Act for early disposal of seized contraband cannot entitle accused to bail or acquittal if sufficient material establishes lawful search and seizure. Statutory presumption under Sec 54 applies unless rebutted. Illegality in investigation doesn't render evidence inadmissible. Manner of discovery immaterial if factum proved. SC set aside HC order granting bail solely for delayed Sec 52A compliance, remanded matter for fresh consideration on merits.
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