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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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2015 (9) TMI 671

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....ngh and other police employees was present at 'T' point village Kuranganwali, at Rori - Kalanwali Road in connection with crime checking. In the meantime, one person carrying a plastic bag, was seen coming from the side of village Kuranganwali. On suspicion, he was apprehended. On enquiry, he disclosed his name as Satnam Singh alias Santa son of Dholla Singh, resident of village Sukhchain. The Investigating Officer suspected some narcotic substance in the bag and served a notice under Section 50 of the Act Ex.PA to him. Vide his reply Ex.PA/1, the accused reposed faith in the Investigating Officer for taking the search of the bag. The notice and the reply were signed by the accused and the witnesses. The bag was checked by the Investigating Officer and it was found containing poppy straw. From the recovered poppy straw, two samples of 100 grams each were separated and on weighment, the residue was found to be 19 kilograms and 800 grams. The samples and the residue were converted into separate parcels and were sealed by the Investigating Officer bearing seal impression 'BS' and were taken into possession vide separate recovery memo Ex.PB, which was attested by the wi....

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.... as per prosecution story the weight of the residue was 19 kilograms 800 grams. 12. He further contended that there is delay of six days in depositing of the sample with the Forensic Science Laboratory. PW4 Constable Satish Kumar, who has carried the sample parcel to the FSL, has admitted in the cross-examination that he has tampered with with the affidavit after it was attested by the Magistrate. He further contended that it is not established that the sample seal was sent to the FSL, so no sample seal was available with the Chemical Examiner for comparing the same with the seals affixed on the sample parcel. Thus, the link evidence is missing and the tampering with the case property cannot be ruled out. To support his contentions, he has relied upon cases Partap Singh Vs. State of Haryana 2009(2) RCR (Criminal) 355. Bhajan Singh alias Ghola Vs. State of Punjab 2008(3) RCR (Criminal) 520 and State of Punjab Vs. Bal Kishan CRA-S-750-SBA-2001 decided on 03.11.2014. 13. He further contended that the provisions of Section 50 of the Act have not been complied with in this case. It is not believable that accused appellant would have waived his right for the search in the presence ....

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....ave duly considered the aforesaid contentions. 19. No doubt the recovery in this case has been effected at the 'T' point of village Kuranganwali on the road leading to village Rori to Kalanwali. But no independent witness has been associated. PW1 SI Budh Singh, the Investigating Officer of the case, has stated that 2/3 persons were asked to become witness but they showed their inability but he had not enquired of their names and he did not mention their names in the ruqqa, recovery memo and other documents. PW2 HC Kapoor Singh has also stated that 4/5 persons came at the spot. They were asked to become witness but they showed their inability to do so. He further deposed that out of them, two came from the side of Kuranganwali and 2/3 from the side of Kalanwali. From the aforesaid consistent statements of PW1 SI Budh Singh and PW3 Kapoor Singh, it comes out that the Investigating Officer has requested the public men to join the investigation but they expressed their inability. So, in that situation, no option was left with the Investigating Officer to proceed further with the investigation of the case associating only the official witnesses. 20. The accused has examine....

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....parcel was received in the laboratory on 07.05.2003. So, there is six days delay in depositing the sample with the Forensic Science Laboratory, Madhuban, Haryana (Karnal). In case Mohan Singh Vs. State of Punjab 2007(4) RCR (Criminal) 705, there was delay of 10 days in sending the sample to the F.S.L. The Division Bench of this Court held that mere delay in sending the sample to the laboratory is not fatal where there is evidence that the seized articles were kept in proper and safe custody. The Hon'ble Apex Court also in case State of Orrisa Vs. Kanduri Sahoo 2004(1) RCR (Criminal) 196 has also laid down that mere delay in sending the sample to the laboratory is not fatal where there is evidence that the case property was kept in proper and safe custody. In case Baggar Singh alias Gaggi Vs. State of Haryana 2009(4) RCR (Criminal) 183, there was delay of 18 days in sending the sample to the F.S.L. and the another Division Bench of this Court held that it would not render the case of the prosecution doubtful if the seals remain intact when the sample reached to the F.S.L. In the instant case also, there is no material on record to establish the tampering with of the case property. L....

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....fficer of the case has not produced the case property before the Magistrate to comply with the provisions of Section 52-A of the Act but that lapse on the part of the Investigating Officer will also not vitiate the conviction or trial as the provisions of Section 52-A of the Act are directory and not mandatory in nature. To support this view, reference can be made to cases Cyril Archibong Vs. State of Union Territory, Chandigarh 2003(2) RCR (Criminal) 211 (DB), Ajmer Singh Vs. State of Punjab 2003(2) RCR (Criminal) 256 (DB), Amarjeet Kaur Vs. State of Haryana 2003(1) RCR (Criminal) 99 and Sanjiv Kumar alias Sanju and another Vs. State of Punjab 2007(4) RCR (Criminal) 744. 25. PW1 SI Budh Singh and PW2 HC Kapoor Singh have consistently deposed about the manner of apprehension of accusedappellant, the search and seizure of the contraband from his possession. Learned counsel for the appellant has not been able to point out any material contradiction in their statements. Learned counsel for the appellant has pointed out that PW2 HC Kapoor Singh has stated that the residue was found 19 kilograms 200 grams which was taken into possession vide memo Ex.PB. This appears to be a typograph....