Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2018 (2) TMI 1078

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... itted no error to observe that before initiating criminal proceedings against the respondent, the prosecution/Investigating Agency was expected to ensure that the summons were duly served upon the respondent and he avoided to appear before it deliberately or intentionally - The impugned judgment is based upon fair and proper appreciation of evidence and this Court finds no illegality or irregulari .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed post and were duly served upon the respondent. The trial court ignored the statutory presumption of service of summons sent by speed post as prescribed under Section 27 of General Clause Act coupled with Section 114 of Indian Evidence Act. The respondent deliberately avoided to appear before the Investigating Agency; he being involved in a serious case under Section 135 of Customs Act. 3. Re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ugh examined PW-3 (Satya Prakash) Public Relation Inspector, GPO, Delhi but he was unable to disclose about the service of the process sent by speed post as the relevant record had already been weeded out in the normal course as per department rules. Without making sincere and genuine efforts to serve the summons upon the respondent, the Investigating Agency in quick succession sent the summons pu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates