Supreme Court - Daily Orders
Union Of India vs M/S. Make My Trip (India) Pvt. Ltd. on 23 January, 2019
Bench: A.K. Sikri, S. Abdul Nazeer
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IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO(S). 8080/2018
UNION OF INDIA & ORS. APPELLANT(S)
VERSUS
M/S. MAKE MY TRIP (INDIA) PVT. LTD. RESPONDENT(S)
WITH
C.A. No. 8081/2018 & C.A. No. 8082/2018
O R D E R
Heard learned counsel for the parties at length. The issue is as to whether the power of arrest under Section 91 of the Finance Act, 1994 ('the said Act') can be exercised without following the procedure as set out in Section 73A(3) and (4) of the said Act. The High Court has decided, after detailed discussion, that it is mandatory to follow the procedure contained in Section 73A(3) and (4) of the said Act before going ahead with the arrest of a person under Sections 90 and 91. We are in agreement with the aforesaid conclusion and see no reason to deviate from it.
Accordingly, these appeals are dismissed.
......................J. [A.K. SIKRI] Signature Not Verified Digitally signed by ASHWANI KUMAR Date: 2019.01.24 17:14:07 IST Reason: ......................J. [S. ABDUL NAZEER] NEW DELHI;
JANUARY 23, 2019.
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ITEM NO.114 COURT NO.2 SECTION XIV
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Civil Appeal No(s). 8080/2018 UNION OF INDIA & ORS. Appellant(s) VERSUS M/S. MAKE MY TRIP (INDIA) PVT. LTD. Respondent(s) (list on the week commencing 11.09.2018 within first ten matters on Board vide court's order dated 02.08.2018) WITH C.A. No. 8081/2018 (XIV) C.A. No. 8082/2018 (XIV) Date : 23-01-2019 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE S. ABDUL NAZEER For Appellant(s) Mr. K. Radhakrishnan, Sr. Adv.
Mr. Rupesh Kumar, Adv.
Ms. Nisha Bagchi, Adv.
Mr. Ritesh Kumar, Adv.
Mr. B. Krishna Prasad, AOR Mrs. Anil Katiyar, AOR For Respondent(s) Mr. V. Sridharan, Sr. Adv.
Mr. L. Badri Narayanan, Adv.
Mr. Aaditya Bhattacharya, Adv. Mr. Yogendra Aldak, Adv.
Mr. Manish Rastogi, Adv.
Mr. Victor Das, Adv.
Ms. Apeksha Mehta, Adv.
Mr. R. Parthasarathy, AOR Mr. Praveen Swarup, AOR UPON hearing the counsel the Court made the following O R D E R 3 The appeals are dismissed in terms of the signed order. Pending application(s), if any, stands disposed of accordingly.
(ASHWANI THAKUR) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH) (Signed order is placed on the file)