Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Practice and Procedure – Adverse remarks – Tests laid down in State of UP v. Mohammad Naim (four-Judge Bench) |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Punjab Value Added Tax Act, 2005 (8 of 2005) |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 Referred Case 6 Referred Case 7 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Others |
Headnote | Issue for consideration: Writ petition was fi led by respondent againstthe illegal sealing of its shop by the offi cers of Department of Excise andTaxation. While disposing off the petition, High Court whether justifi edin passing the impugned directions for registering criminal investigationagainst the Assistant Excise and Taxation, Commissioner, holding that hehad fi led an affi davit taking a false defence.Practice and Procedure – Adverse remarks – Expunction of:Held : Remarks adverse in nature, should not be passed in ordinarycircumstances, or unless absolutely necessary for proper adjudication ofthe case at hand – Impugned directions were passed upon an incorrect anderroneous appreciation of the record – The record does not support the primefacie view taken in regard to ante-dating or interpolation of the despatchregister – The register records multiple entries in diff erent hand, script, andlanguage – There is neither any cutting, overwriting nor any interpolation –A glance at the relevant page of the despatch register makes it clear that theentry at the said page starts from Sl No.2026 and ends at Sl No.2043 andthe despatch of the communication in question to the respondent falls at SlNo. 2032 which is in the middle of the page – Therefore, the question of anyinterpolation/tampering does not arise – The concerned Offi cer was not to bebenefi tted in any manner in ante-dating the communication dtd.21.10.2010,as the said date was still beyond the period of 10 days initially granted bythe High Court to unseal the premises of the respondent, vide order dtd.27.09.2010 – Impugned directions totally misplaced, more so, when the endeavour of the Offi cer was to bring the off enders to book and save evasionof duty, mandatorily required to be paid by the assessee – Observation madeand the directions issued by the High Court vide impugned order, expunged– Proceedings initiated pursuant thereto, if any, including the FIR standclosed with immediate eff ect. [Paras 9, 10, 12, 13, 20 and 21]Practice and Procedure – Adverse remarks – Tests laid down inState of UP v. Mohammad Naim (four-Judge Bench) – Non-fulfi lment of:Held : Order of the High Court does not qualify the tests laid down bythis Court in State of UP v. Mohammad Naim in regards to passing remarksagainst a person, whose conduct is being scrutinised – Neither was theoffi cer made party to the dispute, nor was he given an opportunity to showcause, and further, nothing on record refl ected the offi cer holding an animusagainst the respondent, before such adverse directions were passed againsthim – Remarks by a court should at all times be governed by the principlesof justice, fair play and restraint – Words employed should refl ect sobriety,moderation and reserve – Impugned directions issued by the High Court inregistration of criminal investigation against an offi cer against the settledprinciples of law have a demoralizing eff ect on the well-meaning offi cersof the State. [Paras 14, 16, 18.2 and 20]Practice and Procedure – Adverse remarks – Power to expunge –Exercise of, by the High Court and Supreme Court – Discussed.[Paras19.1-19.3.1] |
Judge | Hon'ble Mr. Justice Sanjay Karol |
Neutral Citation | 2023 INSC 773 |
Petitioner | State Of Punjab And Anr. |
Respondent | M/s. Shikha Trading Co. |
SCR | [2023] 11 S.C.R. 643 |
Judgement Date | 2023-08-25 |
Case Number | 2453 |
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