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Supreme Court Acquits Appellant in Railway Stores (Unlawful Possession) Act, 1955 Case Due to Lack of Proof that Seized Articles Were Used or Intended for Railway Use. Conviction Under Section 3 Quashed as Prosecution Failed to Establish Goods Were 'Railway Stores' Under Section 2 of the Act.

Background: This criminal appeal arose from proceedings under the Railway Stores (Unlawful Possession) Act, 1955. The appellant, a private individual,...

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Bombay High Court Hears Writ Petition Seeking Refund of Customs Duty on Non-Delivered Goods. Importer's Refund Claim Rejected by Customs Authority Due to Inter-Departmental Dispute over Liability, Sections 13, 23, 27A of Customs Act, 1962 Involved.

The petitioner, a company manufacturing PVC/CPVC pipes, imported 100 metric tons of Polyvinyl Chloride Resin SG-5 Erdos. It filed Bill of Entry No. 84...

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Supreme Court Allows Revenue's Appeal in Income Tax Case on Unexplained Investment in Silver Bullion. Section 69A of Income Tax Act, 1961 Applicable Where Assessee Fails to Explain Source of Acquisition of Silver Found in Possession.

The present appeals were filed by the Revenue against the judgment of the Rajasthan High Court which allowed the appeals of the assessee, Prakash Chan...

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Supreme Court Upholds Death Penalty in Multiple Murder Case Based on Circumstantial Evidence. The court affirmed the conviction and death sentence for murdering five persons and attempting to murder one, driven by greed to steal money.

The appellant, Khushwinder Singh, was convicted by the Sessions Court for the murder of five persons and attempt to murder one, under Sections 302, 30...