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    <title>2014 (3) TMI 1108 - Supreme Court</title>
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    <description>Section 42 of the NDPS Act generally requires an empowered officer to reduce prior information into writing and forward it to a superior officer before search or seizure, but in special and emergent situations delayed compliance may be accepted if the grounds are properly recorded and communicated within seventy-two hours. The proviso applies where the officer believes that obtaining a warrant would allow concealment or destruction of evidence. On the stated facts, the contraband was concealed in a well and the situation was emergent, but there was no material showing that the grounds of belief were recorded or that the superior officer was informed within time, amounting to total non-compliance with Section 42.</description>
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      <title>2014 (3) TMI 1108 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=197048</link>
      <description>Section 42 of the NDPS Act generally requires an empowered officer to reduce prior information into writing and forward it to a superior officer before search or seizure, but in special and emergent situations delayed compliance may be accepted if the grounds are properly recorded and communicated within seventy-two hours. The proviso applies where the officer believes that obtaining a warrant would allow concealment or destruction of evidence. On the stated facts, the contraband was concealed in a well and the situation was emergent, but there was no material showing that the grounds of belief were recorded or that the superior officer was informed within time, amounting to total non-compliance with Section 42.</description>
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