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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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2010 (5) TMI 959

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....licants' application to dismiss the complaint lodged against them on the ground that the same is barred by limitation has been rejected. 2. The facts of the case stated briefly are that the Respondent No. 2 herein had lodged a complaint against the applicants herein on 24.08.1993 in the Court of the learned Judicial Magistrate, First Class, Borsad, alleging that when the Respondent No. 2 visited the shop of one Kiritbhai Narshinbhai Thakker at Bochasan on 23.01.1991, he found packets of 'Wagh Bakri' tea, which were not in accordance with the Rules in respect of sale price. That the applicants had, therefore, contravened the provisions of Section 33(1) of the Standards of Weights and Measures (Enforcement) Act, 1985 (hereinaft....

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....x months. 4. The learned Judicial Magistrate, after considering the contentions raised on behalf of the respective parties, held that the complaint was within the period of limitation and rejected the application. Being aggrieved, the applicants have moved the present application. 5. Mr. Ekant Ahuja, learned advocate for Mr. A.D. Shah, learned advocate for the applicants, has invited attention to the impugned order to point out that the learned Judicial Magistrate has held that the application had been filed within the period of limitation by excluding the period which had been consumed in obtaining the sanction from the competent authority. Referring to the provisions of Section 72 of the Standards of Weights and Measures Act, 1976 a....

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....nts are punishable with fine alone and hence, the period of limitation for lodging the complaint is six months is not in dispute. The learned Judicial Magistrate in the impugned order has placed reliance upon the provisions of Section 470(3) of the Code and has allowed exclusion of the time taken in obtaining the consent of the competent authority. The learned Judicial Magistrate has noted that the Respondent No. 2 had made an application for obtaining sanction on 14.03.1991 and that necessary sanction had been granted by the concerned authority vide order dated 21.07.1993 and had accordingly computed the period of limitation by excluding the period of two years and four months taken in obtaining sanction from the competent authority, and c....

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....hing contained in the Code of Criminal Procedure, 1973 (2 of 1974), (a) no court shall take cognizance of an offence punishable under this Act except upon a complaint, in writing, made by (i) the Director; (ii) any other authorised officer ; (iii) any person aggrieved ; or (iv) a recognised consumer association whether the person aggrieved is a member of such association or not. Explanation.-- For the purposes of this clause recognised consumer association means a voluntary consumer association registered under the Companies Act, 1956 (1 of 1956) or under any other law for the time being in force; (b) no court inferior to that of a Metropolitan Magistrate or a Judicial Magistrat....

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....ntinuance of the injunction or order, the day on which it was issued or made, and the day on which it was withdrawn, shall be excluded. (3) Where notice of prosecution for an offence has been given, or where, under any law for the time being in force, the previous consent or sanction of the Government or any other authority is required for the institution of any prosecution for an offence, then, in computing the period of limitation, the period of such notice or, as the case may be, the time required for obtaining such consent or sanction shall be excluded. Explanation.-- In computing the time required for obtaining the consent or sanction of the Government or any other authority, the date on which the application was made....