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1 - 10 of 21 (0.45 seconds)Section 132 in The Income Tax Act, 1961 [Entire Act]
Section 158BC in The Income Tax Act, 1961 [Entire Act]
The Code of Criminal Procedure, 1973
Section 260A in The Income Tax Act, 1961 [Entire Act]
Income Tax Rules, 1962
Moti Lal vs Emperor on 24 July, 1939
In
Mohan Lal v. Emperor: AIR 1941 Bombay 149, it was observed that
―[t]he panchnama is merely a record of what a panch sees..‖
Similarly, the Gujarat High Court in the case of Valibhai Omarji v.
The State: AIR 1963 Guj 145 noted that ―[a] Panchanama is
essentially a document recording certain things which occur in the
presence of Panchas and which are seen and heard by them.‖ Again in
The State of Maharashtra v. Kacharadas D. Bhalgar: (1978) 80
BomLR 396, a panchnama was stated to be ―a memorandum of what
happens in the presence of the panchas as seen by them and of what
they hear‖.
Valibhai Omarji vs The State on 13 February, 1962
In
Mohan Lal v. Emperor: AIR 1941 Bombay 149, it was observed that
―[t]he panchnama is merely a record of what a panch sees..‖
Similarly, the Gujarat High Court in the case of Valibhai Omarji v.
The State: AIR 1963 Guj 145 noted that ―[a] Panchanama is
essentially a document recording certain things which occur in the
presence of Panchas and which are seen and heard by them.‖ Again in
The State of Maharashtra v. Kacharadas D. Bhalgar: (1978) 80
BomLR 396, a panchnama was stated to be ―a memorandum of what
happens in the presence of the panchas as seen by them and of what
they hear‖.