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

1995 (9) TMI 78

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... se in view of my findings on the plea of lack of sanction/authority in the person signing and filing the complaint, as is required under Section 6 of the Imports and Exports (Control) Act, 1947. My attention has been drawn to the provisions of Sections 5 and 6 of the Imports and Exports (Control) Act, 1947, which read as under : "5. Penalty. - If any person contravenes or attempts to contravene .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ial and adequate reasons to the contrary to be recorded, in the judgment of the Court, such imprisonment shall not be for less than six months." "6. Cognizance of offences. - No Court shall take cognizance of any offence punishable under Section 5 except upon complaint in writing made by an officer authorised in this behalf by the Central Government by general or special order, and no Court infe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... id Act and cognizance thereof could have been taken only if a complaint had been brought before the Court in writing made by an officer authorised in this behalf by the Central Government by general or special order. No such writing has been pointed out. If such mandatory requirements are provided in the Act, it is incumbent on the Trial Court to satisfy itself as to whether the said requirement h .....

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