Superintendent of Central Tax at Office of Pr. Chief Commissioner of CGST & CX (DZ), New Delhi, India
The officers of the departments/organizations mentioned in section 41(2)/42(1) of the Narcotic Drugs and Psychotropic Substances Act, 1985 (herein after referred to as ‘the Act’) are the empowered officers to issue a Notice under the provisions of section 50 the Act and is, generally, the starting point of the search proceedings under the Act. This section under the Act has come under the legal scrutiny by the Hon’ble Supreme Court over a period of time. In terms of the judgments of the Hon’ble Supreme Court, the statutory rights vested upon the person has to be explained, albeit in the language known to him, and any failure on the part of the empowered authorised officer to do so would vitiate the trial and also would be a point of contention before the Courts for grant of bail. Hence, its importance.
Research Paper
International Journal of Law Management and Humanities, Volume 5, Issue 2, Page 1246 - 1270
DOI: https://doij.org/10.10000/IJLMH.112916This is an Open Access article, distributed under the terms of the Creative Commons Attribution -NonCommercial 4.0 International (CC BY-NC 4.0) (https://creativecommons.org/licenses/by-nc/4.0/), which permits remixing, adapting, and building upon the work for non-commercial use, provided the original work is properly cited.
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