Tax Officers' Arrest Powers
Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain*

Delhi High Court
Case BriefsHigh Courts

On perusal of the arrest memo shows that though there is column providing for ‘reasons of arrest’ against which it is stated “for the purpose of fair investigation” but neither there is column for ‘grounds of arrest’ in the arrest memo nor it is the case of the prosecution that the ‘grounds of arrest’ were separately served upon the present petitioner at the time of his arrest.”

Case BriefsSupreme Court

Once a person is arrested, his right to liberty under Article 21 is curtailed. When such an important fundamental right is curtailed, it is necessary that the person concerned must understand on what grounds he has been arrested.

Bombay High Court
Case BriefsHigh Courts

From the arrest panchnama it is evident that the information is given to his wife on the cell number provided by petitioner-accused and apart from that there are no grounds of arrest mentioned in the arrest surrender form.

Grounds of Arrest in UAPA Offences
Experts CornerVasanth Rajasekaran

by Vasantha Rajasekaran† and Harshvardhan Korada††

Punjab and Haryana High Court
Case BriefsHigh Courts

“In the present case, the Special Court has taken into account the nature of the case against the petitioner and factum of his non-cooperation and other relevant factors while remanding the petitioner into police custody.”

Delhi High Court
Case BriefsHigh Courts

Delhi High Court clarified that it is a legal matter between the petitioner and the Directorate of Enforcement, not a conflict between political parties. It stressed the need for the court to maintain its focus on the legal merits of the case, without being influenced by political dynamics.

Case BriefsSupreme Court

“Non furnishing of grounds of arrest in writing till the date of pronouncement of judgment in Pankaj Bansal case could neither be held to be illegal, nor the action of the officer concerned in not furnishing the same in writing could be faulted with.”