Narcotic Drugs and Psychotropic Substances Act, 1985, Section 50 -- Compliance of S.50 of the Act - Nothing on record to show that any option for search was given to accused - No writing that accused refused to exercise the option of search - There is thus, violation of mandatory provision of S.50 of the Act - Accused acquitted...........
Narcotic Drugs and Psychotropic Substances Act, 1985, Section 52 -- Recovery of brown sugar powder - Non-compliance of S.52 of the Act - Officer who arrests accused has to disclose reasons for arrest of accused, as per S.52 of the Act - However, nobody including search officer disclose reasons for arrest of accused - There is thus, violation of mandatory provision of S.52..........
Income Tax Act, 1961, Section 170 -- Assessment order passed in name of the non-existent amalgamated company - Validity of - As per facts of case, from commencing of search and seizure, assesse was aware of amalgamation and consistently held itself out as assesse - Mere Amalgamation would not invalidate Income Tax Proceedings as it would not amount to Winding Up of Company..........
Narcotic Drugs and Psychotropic Substances Act, 1985, Section 8, 21(c) -- Recovery of 24,000 bottles of Phensedyl cough syrup - Accused contended that one independent witness was obtained from the spot but the other witness was brought from place which is quite some distance away - However, considering the time of day when unloading and search operations were conducted, it..........
Narcotic Drugs and Psychotropic Substances Act, 1985, Section 42 -- Contraband - When search is conducted by a team of police officers comprising of an officer who is Gazetted Officer, compliance of provision of S.42 of the Act is not necessary...........
Narcotic Drugs and Psychotropic Substances Act, 1985, Section 20(b)(ii)(C) -- Recovery of 311 kg Ganja - Investigation - Empowered officer on basis of secret information stopped the vehicle in compliance of S.49 of NDPS Act - He conducted search and seizure in consonance with provisions of the NDPS Act - Samples were identified as dry ganja - There is no material on record..........
Narcotic Drugs and Psychotropic Substances Act, 1985, Section 20 -- Recovery of 1 kg 600 gms Charas - Search and seizure - Necessary procedure as required under the Act has also been found to be adopted - NCB form was partially filled on the spot by I.O - Recovered contraband in sealed packet was produced before SHO who after satisfying himself resealed the same - Nothing..........
Narcotic Drugs and Psychotropic Substances Act, 1985, Section 27B, 8 -- Contraband - Seizure of contraband not effected either during personal search or search of Flat where accused resides - Prosecution would only be a waste exercise - Proceedings qua petitioner quashed...........
Narcotic Drugs and Psychotropic Substances Act, 1985, Section 50 -- Personal search - No contraband recovered on personal search - Option or choice not given to accused before personal search - Trial Court rightly acquitted accused...........
Narcotic Drugs and Psychotropic Substances Act, 1985, Section 18, 20, 29, 60 -- Recovery of 2.1 kg charas and 1.5 kg opium - Chance recovery - Police patrol accidentally found a stationed car without occupants containing narcotic substances - PWs instead of waiting in said place have gone in search of them in a taxi - Not only driver of taxi who is police officer has not..........
