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    <title>1981 (1) TMI 283 - Supreme Court</title>
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    <description>Section 34(1) of the Drugs and Cosmetics Act, 1940 fastens liability on persons in charge of a business, while section 34(2) applies where culpability arises from consent, connivance, or neglect; the two provisions cannot be used to impose double punishment for the same offence on the same factual basis. Packing of drugs may amount to manufacture under section 3(f), and stock kept for sale outside the licence can attract section 18(c). Section 22(1)(c) confers search, seizure, and prohibition powers only and does not itself create a separate penal offence, although the underlying conduct may remain punishable under the relevant rule and penalty provision.</description>
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    <pubDate>Wed, 14 Jan 1981 00:00:00 +0530</pubDate>
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      <title>1981 (1) TMI 283 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=200165</link>
      <description>Section 34(1) of the Drugs and Cosmetics Act, 1940 fastens liability on persons in charge of a business, while section 34(2) applies where culpability arises from consent, connivance, or neglect; the two provisions cannot be used to impose double punishment for the same offence on the same factual basis. Packing of drugs may amount to manufacture under section 3(f), and stock kept for sale outside the licence can attract section 18(c). Section 22(1)(c) confers search, seizure, and prohibition powers only and does not itself create a separate penal offence, although the underlying conduct may remain punishable under the relevant rule and penalty provision.</description>
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      <pubDate>Wed, 14 Jan 1981 00:00:00 +0530</pubDate>
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