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Jul 06 2000 (HC)

Raja Mechanical Works Vs. M.K. Marani, Income Tax Officer

Court : Punjab and Haryana

Reported in : [2001]247ITR654(P& H)

..... period of limitation mentioned in section 468 of the code would not apply as is clear from the inapplicability of limitation mentioned in the economic offences act, 1968. it is also averred that the basis of prosecution is the concealment of income found/false statement made by the assessee in ..... justice. the court had also observed that social stability and order is required to be regulated by proceeding against the offender as it is an offence against the society as a whole.'having regard to the case law as above and the allegations contained in the complaint that the assessee-firm by ..... to investigate into a cognizable offence and, therefore, while exercising the' power and deciding whether the investigation itself should be quashed, utmost care should be taken by the court and ..... allegations made in the firfirfir or the complaint and that the extraordinary or inherent powers do not confer arbitrary jurisdiction on the court to act according to its whim or caprice. it is too well settled that the first information report is only an initiation to move the machinery and ..... sheet has concealed particulars of its actual income and has also made a false statement in the verification, rendering itself liable under section 277 of the act for the assessment year 1973-74.the petitioner seeks the quashing of the complaint, annexure p-15, on the grounds that there was no assessment .....

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May 23 1980 (HC)

Joginder Singh Vs. the State of Punjab

Court : Punjab and Haryana

Reported in : 1980CriLJ1218

..... by the therapeutic probationary measure. it is not without signifiance that the recent report (47th report) of the law commission of india has recommended the exclusion of the act to social and economic offences by suitable amendments. x x x x x x x x x x.in the current indian conditions the probation movement has not yet attained sufficient strength to ..... with force again in prem ball ah v. state : 1977crilj12 .23. it appears to be plain that what has been said above in the context of edible food and economic offences applies with even greater emphasis to the commercial production of illicit liquor illegally by running working stills. the dangers herein are inherent and sometimes more immediately fatal then those under ..... . no chances can be taken by society with a man whose anti-social operations, disguised as a respectable trade, imperil numerous innocents. he is a security risk. secondly, these economic offences committed by white collar criminals are unlikely to be dissuaded by the gentle probationary process. neither casual pro-vocation nor motive against particular persons but planned profit-making from numbers ..... of age.it would follow by necessary implication that before the enactment of the aforesaid provision inevitably both section 360 of the code and the probation of offenders act, 1958, were attracted to offences under section 16 despite the fact that it prescribed a minimum sentence therefor.9. reference may again be made to section 18 of the probation of offenders .....

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Nov 25 1983 (HC)

Sushil Kumar Vs. State of Haryana

Court : Punjab and Haryana

Reported in : 1984CriLJ260

..... by the therapeutic probationary measure. it is not without significance that the re-cent report (27th report) of the law commission of india has recommended the exclusion of the act to social and economic offences by suitable amendments. xxx xxx xxxin the current indian conditions the probation movement has not yet attained sufficient strength to correct these intractables. may be, under more developed ..... reiterated with force again in prem ballab v. state (delhi admn.) : 1977crilj12 . it appears to be plain that what has been said above in the context of edible food and economic offences applies with even greater force to the smuggling of contraband opium for commercial gain.13-14. equally it appears to me that the issue herein is covered by way of ..... proselytisation. no chances can be taken by society with a man whose anti-social operations, disguised as a respectable trade, imperil numerous innocents. he is a security risk. secondly, these economic offences committed by white collar criminals are unlikely to be dissuaded by the gentle probationary process. neither casual provocation nor motive against particular persons but planned profit-making from numbers of ..... code for not doing so.7. now it is manifest from section 360 itself and equally from the analogous provisions of the probation of offenders act 1958 that the policy of the law is that where an offence is an overly heinous one grant of probation is ruled out as a matter of law. therefore the heinousness or the gravity of the .....

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Dec 06 2012 (HC)

AmIn Khan and Others Vs. AmIn Khan and Others

Court : Punjab and Haryana

..... that initially, rajwati-complainant got registered firfirfir bearing no.216 dated november 28th, 2008 under sections 420 etc. ipcipcipc in police station economic offences wing, delhi. the allegations in the said firfirfir were to the effect that the complainant along with her sister and mother was owner ..... that one cannot be prosecuted or punished twice for one and the same act constituting the offence. in the first instance, firfirfir no.216 was got registered in police station economic offences wing, delhi and in respect of the same alleged act, the second firfirfir no.31 was registered in police station pehowa, ..... district kurukshetra.4. this argument has been rebutted by learned state counsel assisted by learned counsel for the complainant who contends that the subject matter, that is, the acts complained ..... acts and offences.8. it is the case of the complainant that on february 9th, 1997 one brahm singh in connivance with the petitioners ..... the ancient maxim nemo debet bis punire pro uno delicto ., that is, no one ought to be punished twice for one offence.7. the crucial question arising is whether the offence alleged to have been committed by the petitioners at new delhi and pehowa is one and the same or these are two distinct .....

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Mar 14 2003 (HC)

NaraIn Dev Dhablania Vs. Income-tax Officer

Court : Punjab and Haryana

Reported in : (2003)184CTR(P& H)254; [2003]262ITR206(P& H)

..... . 6. chapter xxxvi of the criminal procedure codecriminal procedure codecriminal procedure code provides for limitation for taking of cognizance of certain offences. however, the provisions of the economic offences (inapplicability of limitation) act, 1974, makes the said chapter inapplicable to offences under the enactments in the schedule, which includes the income-tax act. 7. learned counsel for the department relied on c.g. balakrishnan v. ito : [1988] ..... rule is laid down, this may prejudice even a legitimate prosecution. it may, therefore, not be justified to quash proceedings on the ground of delay, if otherwise an offence has been committed. it goes without saying that the concerned authorities have to initiate proceedings expeditiously, but if some delay has taken place in launching the prosecution, it will ..... against the petitioner against which a reference is pending in this court. the department filed a complaint on march 26, 1990, under sections 276c and 277 of the act alleging concealment of income. 2. this petition for quashing has been filed on the ground that the cause of action for filing a complaint was on november 16, 1979 ..... framed on february 26, 1977. the petitioner filed a revised return on october 20, 1978, in response to a notice under section 148 of the income-tax act, 1961 (for short, 'the act'), and thereafter, assessment was framed on october 16, 1979. against the order of the income-tax officer, the petitioner preferred an appeal which was accepted on .....

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Apr 06 2004 (HC)

Smt. Madhu Garg Vs. Union of India (Uoi)

Court : Punjab and Haryana

Reported in : 2004CriLJ3726

..... the subjective satisfaction as to the necessity of detaining a person by invoking the provisions of the cofeposa act, then the court should be slow in interfering in the matter. the court should not lose sight of the fact that those who commit economic offence do harm to the national interest and economy. there is a very limited scope for the court to ..... being granted to the petitioner could not be ruled out. therefore, it was considered necessary in the facts and circumstances of the case and keeping in view gravity of the offence committed and the antecedents, propensity and potentiality of the petitioner to indulge in prejudicial activities in future, the order of preventive detention was passed. i do not find any ..... inclination, propensity and potentiality to indulge in smuggling activities, and unless prevented, they are likely to indulge in such prejudicial activities in future. considering the nature and gravity of the offence and the well organised manner in which the detenues had indulged in such prejudicial activities, the detaining authority formed the opinion on its satisfaction that the detenues are likely to ..... to punish a person for an offence committed by him. the object of the law of preventive detention is not punitive but only preventive. it is resorted to when the detaining authority is convinced on the materials available and placed before him that such detention is necessary in order to prevent the person detained from acting in a matter prejudicial to certain .....

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Nov 16 1981 (HC)

Didar Singh Vs. State of Punjab and anr.

Court : Punjab and Haryana

Reported in : 1982CriLJ1379

..... the affidavit that the grounds of detention supplied to the detenu were vague.4. in the present case we are dealing with acts or incidents involving an economic offence. black marketing acti- vities are clandestinely organised and carried on. the present act was enacted to check large scale black-marketing activities as normal machinery was found unequal to check large scale black-marketing due ..... to be reasonably clear and self-sufficient to bring home the detenu the knowledge of the grounds of his detention. grounds within the contemplation of section 8(1) of the act mean materials, on which the order of detention is primarily based. apart from conclusions of facts 'grounds' have a factual constituent also. they must contain the pith and substance of ..... grounds communicated to- the detenu were vague and therefore the order of detention was illegal, the court observed (para 29): 'grounds' within the contemplation of section 8(1) of the act means 'materials' on which the order of detention is primarily based. apart from conclusions of facts 'grounds' have a factual constituent, also. they must contain the pith and substance of ..... . on the basis of these transactions it was inferred by the district magistrate that if the detenu was not detained, he was likely to indulge in the commission of such acts of black-marketing in future. therefore, in my opinion on the basis of the facts and circumstances of the case, the detaining authority could have arrived at the satisfaction contemplated .....

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Oct 14 1986 (HC)

State of Haryana Vs. Yad Ram

Court : Punjab and Haryana

Reported in : AIR1987P& H203

..... cannot be made lax in every branch of criminal offences. whenever and wherever the legislature, in cases like economic offences and the criminal offences affecting the health of the society thinks that the sentence has to be harsh so that it pinches the offender and acts as a deterrent, then it provides for it. any ..... is referred in this case was not involved in that case. if was held therein:--'section 16 provides for the minimum sentence, if an offence under the act is made out. court cannot opt to pass lesser sentence by devising reasons. which do not fall within the framework of the provisions of s ..... less than two years and such fine shall not be less than three thousand rupees. (2) if any person convicted of an offence under this act commits a like offence afterwards it shall be lawful for the court before which the second or subsequent conviction takes place to cause the offender's name and ..... to rear their own families or provide them with comfortable living. giving up of the business of selling milk does not condone the offence committed under the act by an accused. these are not adequate grounds nor is anything special in these. the learned additional sessions judge erred in law to ..... with its default clause as was imposed by the trial court. for the reduction of the sentence below the minimum prescribed for this offence under s. 16 of the act on the respondent, the learned additional sessions judge relied on a division bench judgment of this court reported as state of punjab .....

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Sep 11 1987 (HC)

Malerkotla Auto Udyog Vs. Dy. Chief Controller of Imports and Exports

Court : Punjab and Haryana

Reported in : 1988(15)ECC192; 1988(36)ELT432(P& H)

..... want to apply for a review of the judgment of the high court on the ground that the offence with which the petitioners are charged is said to have taken place prior to coming into force of the economic offenders (non-applicability of limitation) act, 1974, or on any other ground available to them in law.'it is a sequel to this order ..... mr. brar, learned counsel for the complainant, was that firstly there is no limitation applicable to the filing or continuation of these proceedings in view of the economic offenders (non-applicability of limitation) act, 1974 which squarely covers the complaints in question and secondly, neither has there been any unnecessary delay on the part of the authorities concerned in launching the prosecution ..... .5. even on facts i am satisfied that no case has been made out for the grant of the relief prayed for. it is no doubt true that the alleged offences were committed by the petitioners long back and considerable time was consumed by the prosecution to launch the proceedings, but this court vide its order dated february 8,1984 had ..... petitioners, they were summoned by the special judicial magistrate 1st class, patiala, vide his order dated january 7, 1984 to face trial under section 6 of the imports & exports (control) act, 1947, read with section 120b of the indian penal code. the details of these complaints which appear to have been prepared and signed on august 19, 1978 but were filed .....

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Sep 13 1977 (HC)

Gurbaksh Singh Sibia Vs. State of Punjab

Court : Punjab and Haryana

Reported in : 1978CriLJ20

..... under the customs act, their lordships interfered with the discretion of the high court on this score with the following observations (at p. 151):--'the ..... charge appears to be false or groundless. 7. that the larger interest of the public and state demand that in serious cases like economic offences involving blatant corruption at the higher rungs of the executive and political power, the discretion under s. 438 of the code be not ..... in any way impeding the legitimate investigative process in such cases. we are, therefore, of the view that in cases of serious economic offences involving blatant corruption at the higher rungs of executive and political powers, the larger interest of the public and the state demand that ..... act and on this very larger principle, their lordships not only declined the grant of bail but in fact reversed the exercise of the discretion by the high court in favour of the offender and cancelled the bail already granted. in the state of maharashtra v. nainmal punjabi shah, 1970 scd 141, which was a case of economic offences ..... . that neither s. 438, criminal procedure codecriminal procedure codecriminal procedure code, nor any other provisions of the code authorise the grant of blanket anticipatory bail for offences not yet committed or with regard to accusations not so far levelled; 3. that the said power is not unguided or uncanalised .....

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