Latest Expert Exchange Queries

GST Demo Service software link: https://ims.go2customer.com
Username: demouser Password: demopass
Get your inventory and invoicing software GST Ready from Binarysoft info@binarysoft.com
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
 
 
 
 
Popular Search: TDS :: ACCOUNTING STANDARDS :: due date for vat payment :: ACCOUNTING STANDARD :: empanelment :: TAX RATES - GOODS TAXABLE @ 4% :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: form 3cd :: list of goods taxed at 4% :: VAT RATES :: cpt :: VAT Audit :: ARTICLES ON INPUT TAX CREDIT IN VAT :: Central Excise rule to resale the machines to a new company :: articles on VAT and GST in India
 
 
From the Courts »
 CIT vs. ITD CEM India JV (Bombay High Court)
 Rajasthan Tax Consultants Association vs. UOI (Rajasthan High Court)
  H.T. MEDIA LIMITED Vs. PRINCIPAL COMMISSIONER OF INCOME TAX-IV, NEW DELHI
 Commissioner Of Income Tax (Ltu), New Delhi Vs. Oriental Insurance Company Ltd.
 Principal Commissioner Of Income Tax (Central)-2 Vs. Index Securities Private Limited
 Income Tax Appellate Tribunal, Ahmedabad Benches, Ahmedabad Constitution For The Period From 18/09/2017 To 22/09/2017
  M/s Brothers & Sisters Enterprise vs. JCIT (ITAT Kolkata)
  Commissioner Of Income Tax, Delhi-Iv Vs. DLF Universal Ltd.
 Commissioner Of Income Tax, Delhi-Iv Vs. DLF Universal Ltd.
 Jcb India Ltd. Vs. Deputy Commissioner Of Income Tax &
 Saheb Ram Om Prakash Marketing Pvt Ltd Vs. Commissioner Of Income Tax & ORS

No prosecution of armymen without prior sanction: Supreme Court
May, 02nd 2012

The Supreme Court Tuesday said that military personnel operating in areas under the Armed Forces Special Powers Act (AFSPA) and facing allegations of excesses could not be tried by criminal courts without the prior sanction of the central government.

An apex court bench of Justice B.S. Chauhan and Justice Swatanter Kumar said in its judgment that army personnel could be tried by criminal courts only after army authorities had declined to exercise the option of holding court martial proceedings against them. But for the trial courts to proceed against army personnel, a sanction from the government was a must.

Justice Chauhan said that "the question of sanction is of paramount importance for protecting a public servant who has acted in good faith while performing his duty".

The court said this in a case where the army contended that its personnel operating in disturbed areas of Jammu and Kashmir and the northeast, including Assam, covered under the AFSPA, could not be tried without the prior sanction of the central government.

The proceedings were relaed to an incident in which army personnel were accused of killing five people of Pathribal village in Anantnag district of Jammu and Kashmir in March 2000. These people were suspected to be militants and killed by the army in the wake of Chittisinghpora incident of March 28, 2000, in which 36 Sikhs were massacred in a gurdwara.

Cautioning against motivated complaints, the court said: "In order that the public servant may not be unnecessarily harassed on a complaint of an unscrupulous person, it is obligatory on the part of the executive authority to protect him. However, there must be a discernible connection between the act complained of and the powers and duties of the public servant."

The court said that "there has to be material to attribute or impute an unreasonable motive behind an act to take away the immunity clause".

"It is for this reason that when the authority empowered to grant sanction is proceeding to exercise its discretion, it has to take into account the material facts of the incident complained of before passing an order of granting sanction or else official duty would always be in peril even if performed bonafidely and genuinely," the court said.

The court said that "we wish to record that the protection and immunity granted to an official, particularly in provisions of the...acts, has to be widely construed in order to assess the act complained of".

This wider assessment would include cases like "mistaken identities" or an act performed on the basis of a "genuine suspicion".

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
SEO Services SEO LLC e-boost Search Engine Optimization Services Internet Marketing Services Website Placement Services On-site Webs

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions