Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
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The SC allowed the appeal, holding the search and seizure undertaken by Respondent No.2 unlawful and the consequent proceedings vitiated. Section 15(1) of the Legal Metrology Act, 2009 requires antecedent "reasons to believe" (oral reduced to writing, personal knowledge or written information) both for entry/inspection and for seizure, and mandates compliance with Cr.P.C. search-and-seizure safeguards; none were recorded and no warrant was obtained. The Court quashed the search, seizure and ensuing proceedings as procedurally invalid and arbitrary, noting statutory remedies against errant officials under the Act. Absence of recorded reasons and non-compliance with Sections 165, 100(4)-(5) Cr.P.C. rendered the action unsustainable.
The SC allowed the appeal, holding the search and seizure undertaken by Respondent No.2 unlawful and the consequent proceedings vitiated. Section 15(1) of the Legal Metrology Act, 2009 requires antecedent "reasons to believe" (oral reduced to writing, personal knowledge or written information) both for entry/inspection and for seizure, and mandates compliance with Cr.P.C. search-and-seizure safeguards; none were recorded and no warrant was obtained. The Court quashed the search, seizure and ensuing proceedings as procedurally invalid and arbitrary, noting statutory remedies against errant officials under the Act. Absence of recorded reasons and non-compliance with Sections 165, 100(4)-(5) Cr.P.C. rendered the action unsustainable.
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