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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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2006 (9) TMI 539

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....Nos. 2 to 5. The said respondents faced trial for alleged commission of offences punishable under Sections 148 and 302 read with Section 149 of the Indian Penal Code, 1860 ( in short the 'IPC') and Section 3(2) of the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities ) Act, 1989 ( in short the 'Atrocities Act'). By judgment dated 22.6.2004 the trial court i.e. Special Judge Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Balotra, District Badmer, Rajasthan held the accused persons to be not guilty and directed their acquittal. State of Rajasthan filed application in terms of Section 378 (3) Cr.P.C. for grant of leave to appeal. By order dated 29.4.2005 the said application was rejected. Much be....

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....retrial can be directed and an order of acquittal cannot be converted to one of conviction in an application filed by the complainant. Section 378 (3) of the Cr.P.C. deals with the power of the High Court to grant leave in case of acquittal. Section 378 (1) and (3) of the Cr.P.C. reads as follows: "378(1) Save as otherwise provided in sub-section (2) and subject to the provisions of sub-section (3) and (5), the State Government may, in any case, direct the Public Prosecutor to present an appeal to the High Court from an original or appellate order of acquittal passed by any Court other than a High Court or an order of acquittal passed by the Court of Session in revision. (3) No appeal under sub-section (1) or sub-section (2) shall ....

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.... to further avenue of challenge. The absence of reasons has rendered the High Court order not sustainable. Similar view was expressed in State of U.P. v. Battan and Ors (2001 (10) SCC 607). About two decades back in State of Maharashtra v. Vithal Rao Pritirao Chawan (AIR 1982 SC 1215) the desirability of a speaking order while dealing with an application for grant of leave was highlighted. The requirement of indicating reasons in such cases has been judicially recognized as imperative. The view was re-iterated in Jawahar Lal Singh v. Naresh Singh and Ors. (1987 (2) SCC 222). Judicial discipline to abide by declaration of law by this Court, cannot be forsaken, under any pretext by any authority or Court, be it even the Highest Court in a Sta....

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.... 547) Respondents Nos. 2 to 5 have questioned locus standi of the appellant to file the appeal. A doubt has been raised in many cases about the competence of a private party as distinguished from the State, to invoke the jurisdiction of this Court under Article 136 of the Constitution against a judgment of acquittal by the High Court. We do not see any substance in the doubt. Appellate power vested in this Court under Article 136 of the Constitution is not to be confused with ordinary appellate power exercised by appellate courts and appellate tribunals under specific statutes. It is a plenary power, 'exercisable outside the purview of ordinary law' to meet the pressing demands of justice (See Durga Shankar Mehta v. Thakur Raghur....

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....entertained by special leave granted by this Court, whether it is the State or a private party that invokes the jurisdiction of this Court, and special leave is not granted as a matter of course but only for good and sufficient reasons, well established by the practice of this Court. Above was the view expressed by this Court in Arunachalam v. P.S.R. Sadhanantham and Anr. (1979 (2) SCC 279). The view has again been reiterated by the Constitution Bench in P.S.R. Sadhanantham v. Arunachalam and Anr. (1980 (3) SCC 141). It is to be seen whether the broad spectrum spread out of Article 136 fills the bill from the point of view of "procedure established by law". In express terms, Article 136 does not confer a right of appeal on a party as ....