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Bombay High Court Upholds Order Discharging Assessees in Prosecution Under Income-tax Act Due to Omission of Penal Section. Prosecution under section 276-E not permissible as it was omitted before institution of complaint, relying on General Finance Co. v. Asst. CIT, (2002) 257 ITR 338.

The case involved a criminal revision application filed by the Assistant Commissioner of Income Tax against an order of the Additional Chief Metropoli...

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Supreme Court Dismisses Appeal in Criminal Complaint Case for Lack of Jurisdiction Under Section 195 CrPC. Private Complaint Not Maintainable for Offences Under Sections 191-192 IPC Committed in Judicial Proceedings.

The case arises from two criminal complaints filed by M/s Bandekar Brothers Pvt. Ltd. and another against Prasad Vassudev Keni and others under Sectio...

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Bombay High Court Quashes Food Adulteration Proceedings Due to Delayed Complaint Beyond Shelf Life of Sample. Prosecution Not Maintainable as Accused's Right to Reanalysis Under Section 13(2) of Prevention of Food Adulteration Act, 1954 Was Lost.

The High Court of Judicature at Bombay, Nagpur Bench, heard a batch of criminal applications filed by various accused persons—proprietors, partners,...

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Supreme Court Quashes Criminal Proceedings in Forgery Case Due to Bar on Second Complaint Without Fresh Evidence. Second Complaint on Same Allegations with Additional Details but No New Evidence Held Not Maintainable Under Section 203 CrPC.

The case involves a dispute among the heirs of G.S. Naidu, who owned a Maruti-800 vehicle and died on 12.12.2001. The complainant, the second son of G...

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Validity of Prosecution Sanctions: Pre-Trial Determination or Trial Issue? A comprehensive analysis of conflicting Apex Court judgments on the timing and significance of challenging prosecution sanctions under the Prevention of Corruption Act, 1988.

The legal debate on whether the validity of a prosecution sanction must be determined before trial or can be contested during the trial. It examines k...

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High Court of Bombay Quashes Sanction Order in Disproportionate Assets Case Against IRS Officer — Sanctioning Authority Failed to Apply Independent Mind and Relied on CBI Report Without Proper Application of Mind.

The petitioner, Vivek Batra, an Indian Revenue Service officer, challenged the sanction order dated 09.10.2012 granted by the Union of India for his p...

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KAHC010006872022_1

The case arose from a criminal petition filed under Section 482 of the Code of Criminal Procedure, 1973, seeking quashing of proceedings in C.C.No.261...