Narcotic Drugs and Psychotropic Substances Act, 1985, Section 57 -- Recovery of 4 kg opium - Search and seizure - Non-compliance of mandatory provision of S.57 of the Act - I.O never produced inventory, personal search memo, recovery memo before CJM - CJM therefore, not verified inventory prepared by I.O. - Accused acquitted...........
Income Tax Act, 1961, Section 80HH, 80A -- Computation of deductions - While computing deductions, it is to be available out of gross profits and gains i.e before computing income as specified in Ss.30 to 43-D of the Act...........
Indian Penal Code, 1860, Section 302, 201, Evidence Act, 1872, Section 3 -- Murder - Child witness - Credibility - Accused/wife alongwith her lover killed her husband with axe and hammer - Only eye-witness was his minor daughter - Evidence of child witness found to be doubtful and contradictory - Her evidence not corroborated by medical evidence - Recovered articles not..........
Evidence Act, 1872, Section 65B, 45 -- Electronic record - Admissibility - Compact Disc (CD) - Petitioner seeks to rely upon data recorded on a CD without there being any evidence regarding source from which it is recorded - In absence of said source i.e DVR and also evidence to the effect that same was being maintained regularly and was not tampered with, data recorded in..........
Narcotic Drugs and Psychotropic Substances Act, 1985, Section 22, Criminal Procedure Code, 1973, Section 439 -- Recovery of 44 gms Diphenoxylate Hydrochloride - Bail - Recovered contraband would fall within intermediate quantity i.e less than `commercial quantity' - It is debatable as to whether each of two accused can be attributed conscious possession of contraband..........
Criminal Procedure Code, 1973, Section 82, Indian Penal Code, 1860, Section 341, 323, 34 -- Proclaimed offender - Offence u/ss 341, 323, 34 IPC - Petitioner was abroad when he was summoned with the aid of S.319 Cr.P.C - It was not in the knowledge of petitioner that he was summoned by trial Court - Moreover, parties have already compromised the matter and separate petition..........
Indian Penal Code, 1860, Section 409, 477A, 120B, Prevention of Corruption Act, 1988, Section 5(1)(d), 5(2) -- Misappropriation of 540 bags of fertilizers (Urea) - Complaint lodged alleging misappropriation of only 540 bags of urea but investigation revealed that entire 1040 bags of urea was misappropriated - It is specifically alleged that accused conspired with criminal..........
Negotiable Instruments Act, 1881, Section 138, Criminal Procedure Code, 1973, Section 482 -- Dishonour of cheque - Quashing of proceedings - Complainant specifically averred that accused being Directors of company were actively participating in day-today affairs of accused/company - Further, A-1 to A-4 are alleged to be from same family and running accused company together..........
Indian Penal Code, 1860, Section 307 -- Attempt to murder - Minor contradiction with regard to place of occurrence does not affect the core of prosecution case, because what was primarily required to be established by prosecution was not place of occurrence, but offence u/s 307 IPC...........
Indian Penal Code, 1860, Section 307 -- Attempt to murder - Victim was hit twice on his head with bat and thereafter was pushed down the danga - Version put forthwith by victim was duly corroborated by his wife, who deposed on similar lines as those of victim - Injuries sustained by victim duly proved on record by doctor/PW4, who opined that injuries were sufficient to..........
