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Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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A non-bailable warrant under the Fugitive Economic Offenders Act remains a jurisdictional prerequisite where it has been issued to secure the accused's production before the Indian court; foreign arrest and bail do not exhaust the warrant if the person is still abroad and resisting return. The Court also held that the statutory monetary threshold for a scheduled offence must be crossed before proceedings under the Act can be sustained, and that the final assessment order quantifying undisclosed foreign income and assets well above that threshold validated the prima facie material. It further held that prosecution for wilful attempt to evade tax under the Black Money Act can proceed alongside assessment, and upheld the declaration of fugitive economic offender.
A non-bailable warrant under the Fugitive Economic Offenders Act remains a jurisdictional prerequisite where it has been issued to secure the accused's production before the Indian court; foreign arrest and bail do not exhaust the warrant if the person is still abroad and resisting return. The Court also held that the statutory monetary threshold for a scheduled offence must be crossed before proceedings under the Act can be sustained, and that the final assessment order quantifying undisclosed foreign income and assets well above that threshold validated the prima facie material. It further held that prosecution for wilful attempt to evade tax under the Black Money Act can proceed alongside assessment, and upheld the declaration of fugitive economic offender.
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