Jurisprudentiol- Tommorow's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Offence

complaint - when can a Court interfere at the threshold stage - guidelines reiterated - Supreme Court

(1) WHERE the allegations made in the first information report or the complaint, even if they are taken at their face value and accepted in their entirety do not prima facie constitute any offence or make out a case against the accused.

(2) Where the allegations in the first information report and other materials, if any, accompanying the FIR do not disclose a cognizable offence, justifying an investigation by police officers under Section 156(1) of the Code except under an order of a Magistrate within the purview of Section 155(2) of the Code.

(3) Where the uncontroverted allegations made in the FIR or complaint and the evidence collected in support of the same do not disclose the commission of any offence and make out a case against the accused.

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Income Tax

Penalty proceedings initiated on 31.07.2003 - order passed on 17.02.2004 - hit by limitation - High Court

IN any eventuality, before an order imposing a penalty can be passed, the assessee has to be heard or has to be given a reasonable opportunity of being heard. This can only happen when action for imposition of penalty is initiated and the assessee is put to notice with regard to such action so that he may present his point of view in opposition to such action.

Central Excise

After admitting that lean gas is a by-product, Revenue demands payment under Rule 57CC - Show Cause Notice is the foundation of demand and so department cannot go beyond - Supreme Court

THE question before the Supreme Court was, "Whether Lean Gas produced by Gas Authority of India Limited (GAIL) is a manufactured marketable final product or by-product?"

See our columns tomorrow for the judgements