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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.

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1999 (5) TMI 593

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....iled against the appellants under Sections 498-A, 406 IPC read with Section 6 of the Dowry Prohibition Act before Additional Chief Judicial Magistrate, Jodhpur, under Section 190(1) Cr.P.C., who ordered investigation by police. The police investigated the complaint under Section 156(3) Cr.P.C. and submitted charge-sheet (final report) under Section 498-A IPC on December 22, 1995. On that report the learned Magistrate took cognizance of offence under Sections 498-A as well as 406 IPC and issued summons to the appellants. The case was posted on April 23, 1996 for framing charges. On that day it was submitted on behalf of the accused that the complaint was barred by limitation and that referring the case for investigation to the police itself was bad, therefore, no charges could be framed against the accused. That plea of the appellants found favour from the learned Magistrate who discharged the appellants by his order dated April 23, 1996. The respondent challenged the validity of that order of the learned Magistrate before the High Court of Rajasthan in S.B.Cr.No.316 of 1966. On March 17,1998, the High Court set aside the order of the learned Magistrate and directed him to proceed w....

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....ks necessary; and (3) after giving the prosecution and the accused an opportunity of being heard, he considers charge against the accused to be groundless. This section, however, casts an obligation on the Magistrate to record his reasons for holding that the charge is groundless and discharging the accused. Section 239 has to be read along with Section 240 Cr.P.C. If the Magistrate finds that there is prima facie evidence or the material against the accused in support of the charge (allegations) he may frame charge in accordance with Section 240 Cr.P.C. But if he finds that the charge (the allegations or imputations) made against the accused do not make out a prima facie case and do not furnish basis for framing charge, it will be a case of charge being groundless, so he has no option but to discharge the accused. Where the Magistrate finds that taking cognizance of the offence itself was contrary to any provision of law, like Section 468 Cr.P.C., the complaint being barred by limitation, so he cannot frame the charge, he has to discharge the accused. Indeed in a case where the Magistrate takes cognizance of an offence without taking note of Section 468 Cr.P.C., the most appropria....

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....n the matter of taking cognizance of an offence after the expiry of the period of limitation. Section 473 provides that if any Court is satisfied on the facts and in the circumstances of the case that the delay has been properly explained or that it is necessary so to do in the interests of justice, it may take cognizance of an offence after the expiry of the period of limitation. This section opens with a non obstante clause and gives overriding effect to it over all the other provisions of Chapter XXXVI. It is useful to read Section 468 Cr.P.C. here : "468. Bar to taking cognizance after lapse of the period of limitation - (1) Except as otherwise provided elsewhere in this Code, no Court shall take cognizance of an offence of the category specified in sub-section (2), after the expiry of the period of limitation. (2) The period of limitation shall be - (a) six months, if the offence is punishable with fine only; (b) one year, if the offence is punishable with imprisonment for a term not exceeding one year but not exceeding three years. (c) three years, if the offence is punishable with imprisonment for a term exceeding one year but not exceeding three years. (3) Fo....

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....y competent court to take cognizance of an offence after the period of limitation if it is satisfied on the facts and in the circumstances of the case that the delay has been properly explained and the second limb empowers such a court to take cognizance of an offence if it is satisfied on the facts and in the circumstances of the case that it is necessary so to do in the interests of justice. It is true that the expression 'in the interest of justice' in Section 473 cannot be interpreted to mean in the interest of prosecution. What the Court has to see is 'interest of justice'. The interest of justice demands that the Court should protect the oppressed and punish the oppressor/offender. In complaints under Section 498-A the wife will invariably be oppressed, having been subjected to cruelty by the husband and the in-laws. It is, therefore, appropriate for the Courts, in case of delayed complaints, to construe liberally Section 473 Cr.P.C.in favour of a wife who is subjected to cruelty if on the facts and in the circumstances of the case it is necessary so to do in the interests of justice. When the conduct of the accused is such that applying rule of limitation will give an unfair....