https://www.taxtmi.com/caselaws?id=750630 Police custody in revision will not be disturbed unless the Magistrate's refusal is shown to be illegal or improper on the record. A revisional court does not reappraise the matter as on appeal, and custodial interrogation must be specifically justified by demonstrated investigative necessity. Here, the investigation had already covered substantial transactions, the disputed invoices and transfers were linked to periods when the accused was not shown to be in office, and the available report did not substantiate diversion of government funds. The refusal to grant police custody was therefore lawful, and the revision failed. en-us Wed, 13 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750630 Police custody in revision will not be disturbed unless the Magistrate's refusal is shown to be illegal or improper on the record. A revisional court does not reappraise the matter as on appeal, and custodial interrogation must be specifically justified by demonstrated investigative necessity. Here, the investigation had already covered substantial transactions, the disputed invoices and transfers were linked to periods when the accused was not shown to be in office, and the available report did not substantiate diversion of government funds. The refusal to grant police custody was therefore lawful, and the revision failed. Case-Laws GST Wed, 13 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750630