Just a moment...

Top
Help
AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

Try Now
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

1999 (10) TMI 716

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or short 'the Act'). He was sentenced to undergo rigorous imprisonment for 10 years and to pay a fine of Rs. 1,00,000, He filed an appeal before the High Court and a learned single Judge who heard the appeal confirmed the conviction and sentence and dismissed his appeal. He filed this appeal by special leave from jail. The misfortune hovering around him continued to persist as the counsel appointed as amicus curiae to argue for him did not turn up and we had to remove him as A.C. We appointed another counsel (Mr. Bimal Roy Jad) as amicus curiae. On 11.8.1999 we heard him and the learned Counsel for the State in detail and reserved the Judgment. Thereafter we felt that the appeal should be re-heard as certain new features have eme....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Section 20 deals with contravention in relation to cannabis plant and cannabis. As the article recovered from the appellant cannot fall within the ambit of either cannabis plant or cannabis the court had slipped down to Section 21 which relates to contravention of the law in respect of "manufactured drugs and preparations". As the District Medical Officer opined that "Buprenorphine tidigesic" is a manufactured drug the trial court proceeded on that premise and found him guilty under Section 21 of the Act and convicted him and sentenced him as aforesaid. Manufactured drug" is defined in Section 2(xi) of the Act, which reads thus: 2.(xi) "manufactured drug" means: (a) all coca derivatives, medicinal cannabis, opium derivatives a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The offence in this case is alleged to have been committed on 25.6.1994. We have therefore, no doubt that the substance recovered from the appellant is a psychotropic substance. If it was 'psychotropic substance' possession of the same would amount to an offence only if it was in contravention of Section 8 of the Act. That Section shows that no person shall possess any psychotropic substance except for medical or scientific purposes and in the manner and to the extent provided by the provisions of this Act or the rules or orders made thereunder. Section 9 of the Act empowers the Central Government to permit, control and regulate the cultivation, production, possession etc. of psychotropic substances. Rules have been formulated....