Supreme Court · 1954 INSC 102 · Decided 28 October 1954
Bacha F. Guzdar v. Commissioner of Income-Tax, BOMBAY.
- Court
- Supreme Court of India
- Citation
- 1954 INSC 102 · [1955] 1 S.C.R. 876
- Case number
- CIVIL APPEAL No. 104/1953
- Decided
- 28 October 1954
- Bench
- MEHR CHAND MAHAJAN, SUDHI RANJAN DAS, GHULAM HASAN, NATWARLAL HARILAL BHAGWATI, T.L. VENKATARAMA AIYYAR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- IPC Section 332, 392; Income Tax Act Section 59
Headnote
and Another v. The State of Madhya Pradesh. Ghulam Hasan]. 1954 October 28. 876 SUPREME COURT REPORTS [1955] to the contention raised on behalf of the appellants. That sub-section reads : "403 (2) .-A person acquitted or convicted of any offence may be afterwards tried for any distinct as contemplated under section 403(1) but for a distinct offence as contemplated by sub-section (2). It is true that in order to sustain the charge under sections 332 and 392, Indian Penal Code, the Court had to consider whether the seizure was legal and was made by a public servant in the
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