Search Results Page

Search Results

1 - 5 of 5 (0.40 seconds)

Partap Singh & Ors.Etc. vs Partap Singh .Etc. on 19 November, 2014

8. Reliance placed on Partap Singh v. Directorate of Enforcement [Partap Singh v. Directorate of Enforcement, (1985) 3 SCC 72 : 1985 SCC (Cri) 312 27 : 1985 SCC (Tax) 352] is equally misplaced. In this case, Section 37 of the Foreign Exchange Regulation Act, 1973 was involved. Section 37(2) provides that the provisions of the Code relating to searches shall, so far as may be, apply to searches directed under Section 37(1). This Court held that the expression "so far as may be" has always been construed to mean that those provisions may generally be followed to the extent possible. In the fact scenario of that case, it was held that to give full meaning to the expression "so far as may be", sub-section (2) of Section 37 should be interpreted to mean that broadly the procedure relating to search as enacted in Section 165 shall be followed.
Supreme Court - Daily Orders Cites 0 - Cited by 2 - U U Lalit - Full Document
1