Ineligibility for dispute resolution: detention, specified convictions, tax prosecutions, special court notification or black money proceedings bar relief. Persons are ineligible for dispute resolution where an order of detention under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 has been made and not revoked or set aside according to the statutory review or Advisory Board procedures. Ineligibility also arises from conviction for offences under specified penal statutes, prosecution instituted by an income-tax authority for offences under the Income-tax Act or the Indian Penal Code or for enforcement of civil liability, notification under the Special Court Act, or initiation of proceedings under the Black Money Act for the relevant assessment year.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Ineligibility for dispute resolution: detention, specified convictions, tax prosecutions, special court notification or black money proceedings bar relief.
Persons are ineligible for dispute resolution where an order of detention under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 has been made and not revoked or set aside according to the statutory review or Advisory Board procedures. Ineligibility also arises from conviction for offences under specified penal statutes, prosecution instituted by an income-tax authority for offences under the Income-tax Act or the Indian Penal Code or for enforcement of civil liability, notification under the Special Court Act, or initiation of proceedings under the Black Money Act for the relevant assessment year.
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