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Search Results Judgments > Act:Economic Offences Act Court:Punjab

Nov 16 1981

Didar Singh Vs. State of Punjab and Anr.

  • Decided on : 16-Nov-1981

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 ... 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 ... 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 ... . 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 ...

Jul 06 2000

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

  • Decided on : 06-Jul-2000

Court : Punjab and Haryana

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

... by time. Inter alia, it is pleaded that the case in hand relates to the economic offence which is covered under the Act. Therefore, the 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 ... 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 to investigate into a cognizable offence and, therefore, while exercising the' power and deciding whether the investigation itself should be quashed ... will be gross miscarriage of 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 overstating its liabilities and ... quashing the complaint annexure P-15, dated March 30, 1984, filed by the Income Tax Officer, Central Circle-III, Ludhiana, under section 277 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), pertaining to the assessment year 1973-74.The brief facts of the case are recapitulated as under :Raja Mechanical Works, the accused (hereinafter referred to as 'the ...

Dec 06 2012

Amin Khan and others Vs. Amin Khan and others

  • Decided on : 06-Dec-2012

Court : Punjab and Haryana

... one cannot be prosecuted or punished twice for one and the same act constituting the offence. In the first instance, FIR No.216 was got registered in Police Station Economic Offences Wing, Delhi and in respect of the same alleged act, the second FIR No.31 was registered in Police Station Pehowa, District ... Economic Offences Wing, Delhi and in respect of the same alleged act, the second FIR 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 ... has urged that initially, Rajwati-complainant got registered FIR bearing No.216 dated November 28th, 2008 under Sections 420 etc. IPC in Police Station Economic Offences Wing, Delhi. The allegations in the said FIR were to the effect that the complainant along with her sister and mother was owner ... 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 acts and offences.8. It is the case of the complainant ... by Brahm Singh and the petitioners. In this way, it cannot be said that the offences committed by the petitioners are one and the same. Though, there is similarity between the allegations but the offences committed by the petitioners are distinct. They are in no way common. Therefore, the provisions ...

Mar 14 2003

Narain Dev Dhablania Vs. Income-tax Officer

  • Decided on : 14-Mar-2003

Court : Punjab and Haryana

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

... 6. Chapter XXXVI of the Criminal 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]171ITR1(Ker) ... rigid 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 ... rule to hold when delay is a ground for holding that the prosecution is vitiated. The extent of sentence, nature of offence and circumstances of the case have to be taken into account. The maximum punishment for the offence alleged (concealment of income of Rs. 20,000) is three years under Section 276C. Though the cause of action for initiating ... 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 November ...

Nov 25 1983

Sushil Kumar Vs. State of Haryana

  • Decided on : 25-Nov-1983

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 ... 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 ... 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 ... 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 ...

May 23 1980

Joginder Singh Vs. The State of Punjab

  • Decided on : 23-May-1980

Court : Punjab and Haryana

Reported in : 1980CriLJ1218

... 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 ... 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 the Prevention of Food Adulteration Act. The spate of deaths resulting from the clandestine imbibing of poisonous ... 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 ... of all of them, Section 5(2) of the Prevention of Corruption Act, 1947 was incorporated in Section 18 of the Probation of Offenders Act, 1958, would clearly indicate that as regards other offences for which the minimum sentence is prescribed, the provisions of the Probation of Offenders Act can possibly be invoked. It follows that if one mere prescription of ...

Sep 13 1977

Gurbaksh Singh Sibia Vs. State of Punjab

  • Decided on : 13-Sep-1977

Court : Punjab and Haryana

Reported in : 1978CriLJ20

... 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 under the Customs Act ... with regard to offences punishable with death or imprisonment for life unless the Court at that very stage is satisfied that such a 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 ... and 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, 1923. Their Lordships whilst reversing the order of bail granted by the High Court observed as follows (at p. 255):--'* * Among other considerations, which a Court has to take into account in deciding whether bail should be granted in a non-bailable offence, is the nature of the offence; and if the offence ... under S. 27 of the Evidence Act can be made out the power under S. 438 of the Code be not exercised. 6. That the discretion under S. 438, Criminal Procedure Code, be not exercised with regard to offences punishable with death or imprisonment for life ...

Sep 20 2013

Present: Mr. Anupam Bhardwaj Advocate Vs. State of Punj ...

  • Decided on : 20-Sep-2013

Court : Punjab and Haryana

... evidence getting vanished. This chapter applies to all such offences for which punishment prescribed is less than three yeaRs.But it does not apply to offences for which punishment prescribed is more than three years and to economic ofences under various Acts, which are excluded under Central Act No.12 of 1974 or any State Acts. It contains seven Sections (467-473).Section 467 ... offences causes undue hardship as it keeps the sword hanging on the heads of accused persons and it also results in the material evidence getting vanished. This chapter applies to all such offences for which punishment prescribed is less than three yeaRs.But it does not apply to offences for which punishment prescribed is more than three years and to economic ofences under various Acts ... been summoned for the offence under Sections 27 (b) (i).27 (c) and 27 (d) of the Act, there are three different periods prescribed for punishment in all the three offences. The maximum punishment is prescribed for commission of an offence under Section 27 (c) of the Act. Before amendment, the maximum punishment under Section 27 (c) of the Act was five years Prasher ... the offence is the date of the report of Government Analyst. Since the petitioners have been summoned for the offence under Sections 27 (b) (i).27 (c) and 27 (d) of the Act, there are three different periods prescribed for punishment in all the three offences. The maximum punishment is prescribed for commission of an offence under Section 27 (c) of the Act. Before ...

May 14 2014

Present: Mr. Anand Kumar Bishnoi Advocate Vs. State of Ha ...

  • Decided on : 14-May-2014

Court : Punjab and Haryana

... document Chandigarh Crl. Misc. M-43219 of 2013 -3- involving heinous offences like murder, rape, dacoity etc.as well as economic offences under the Prevention of Corruption Act and such like statutes should not be allowed to be quashed on the basis of compromise keeping in view the nature and gravity of offence and its serious implications for the society. Now the question arises, whether ... of the petitioner is rendered remote and bleak. In view totality of facts and circumstances discussed hereinabove, the petition is allowed and FIR No.578 dated 2.7.2013 for offence under Sections 376, 420, 406, 506 IPC, registered at Police Station Sector-7, Faridabad (Annexure P-1) and proceedings emanating therefrom are ordered to be quashed. (REKHA MITTAL) JUDGE May ... of the present case, the petitioner is entitled to indulgence of this Court in exercise of jurisdiction under Section 482 of the Code for quashing of criminal proceedings pertaining to offence under Section 376 IPC. Perusal of the allegations set up in the FIR as well as statement of the complainant recorded during proceedings, it becomes an admitted position that the ... longer interested to pursue this litigation because any such step would lead to disharmony in our relationship. I have no objection if FIR No.578 dated 2.7.2013 for offence under Sections 376, 420, 406, 506 of the Indian Penal Code, registered at Police Station Sector-7, Faridabad and proceedings emanating therefrom are ordered to be quashed. The challan in ...

Sep 11 1987

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

  • Decided on : 11-Sep-1987

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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