Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
The text examines legal limits on issuing and continuing Look-Out Circulars (LOCs) as restraints on the fundamental right to travel and personal liberty, holding that LOCs are coercive executive measures permitted only where a cognizable offence exists and there is specific, tangible material showing deliberate evasion or a proximate likelihood of absconding; exceptional national or systemic risks warranting narrow application of exceptional powers are required otherwise. It states that requests by public sector bank principals to seek LOCs lack statutory guidance and procedural safeguards and are unsustainable. Practically, LOCs must be periodically reviewed, justified by originating agencies, and may be quashed subject to cooperation undertakings and trial-court permission for future travel.
The text examines legal limits on issuing and continuing Look-Out Circulars (LOCs) as restraints on the fundamental right to travel and personal liberty, holding that LOCs are coercive executive measures permitted only where a cognizable offence exists and there is specific, tangible material showing deliberate evasion or a proximate likelihood of absconding; exceptional national or systemic risks warranting narrow application of exceptional powers are required otherwise. It states that requests by public sector bank principals to seek LOCs lack statutory guidance and procedural safeguards and are unsustainable. Practically, LOCs must be periodically reviewed, justified by originating agencies, and may be quashed subject to cooperation undertakings and trial-court permission for future travel.
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