Section 63: Power to summon persons to give evidence and produce documents : Introduction: In order to have a successful investigation, it is often necessary to question a suspect or […]
All posts by Raunak Jain - 5. page
Professional Tax Consultant and Article Writer
Precautions while issuing summons
Precautions while issuing summons : The following precautions should generally be observed when summoning a person:- (i) A summon should not be issued for appearance where it is not justified. […]
Precautions to be taken during arrest
Precautions to be taken during arrest : The provisions of the Code of Criminal Procedure, 1973 (2 of 1974) relating to arrest and the procedure thereof must be adhered to. […]
Some broad guidelines for arrest followed in CBEC
Some broad guidelines for arrest followed in CBEC : Decision to arrest needs to be taken on case-to-case basis considering various factors, such as, nature and gravity of offence, quantum […]
Post arrest formalities
Post arrest formalities : • In cases of arrest falling under the category of bailable / non-cognizable offence, the arresting officer is bound to release a person on bail against […]
Distinction in law between ‘Seizure’ and ‘Detention’
Distinction in law between ‘Seizure’ and ‘Detention’ : Denial of access to the owner of the property or the person who possesses the property at a particular point of time […]
Necessity of assuming control over person
Necessity of assuming control over person : To constitute an arrest it is necessary that the officers should assume custody and control over the person, either by force or with […]
Section 61: Inspection of goods in movement
Section 61: Inspection of goods in movement: This section gives power to the Central or State Government to prescribe certain documents (which will be done under Model GST Rules) that […]
Seizure
Seizure : The term ‘seizure’ has not been specifically defined in the Model GST Law. In Law Lexicon Dictionary, ‘seizure’ is defined as the act of taking possession of property […]
Vitiation of Search
Vitiation of Search : Search without a valid search warrant (i.e. issued by other than a competent authority) results in an illegal search without authority of law. However, due to […]