Court Issues Non-Bailable Warrants for Effective Custodial Interrogation in Tax Recovery u/s 438; Interim Protection Denied.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Non-bailable warrants - Apprehension for taking into custody - Recovery of taxes - It is well settled that custodial interrogation is qualitatively more elicitation oriented than questioning a suspect who is well ensconded with a favourable order under Section 438 of the code. In such cases effective interrogation of suspected person(s) is of tremendous advantage in disintering many useful informations and also materials which would have been concealed. - The prayer for interim protection to the petitioner during the pendency of the investigation, cannot be accepted - HC....