Road, Kilpauk, Madras.
(vii) On 27.10.1989, A. Tajudeen and T. Sahira Banu retracted their earlier
statement(s), alleging that the same had been recorded against ... were voluntarily made by him, and as such, the retraction of the
said statements, was not accepted. Likewise, the High Court accepted the
statement
Prem Singh and Tarlochan Singh, by separate
communications dated 18th December 1991 retracted their respective
statements on the ground that they were obtained under coercion ... entries on the
loose sheets there was no evidence and that their retracted statements
under Section 40 FERA could not be relied upon
respective
appellants in the course of survey and the appellants have
retracted from the same stating that they were put under pressure
and duress ... Assessing Officer to pass orders, only when it is
not retracted from, and once it is retracted, the order of
assessment must be based upon
Senthilkumar. The said statement is not voluntarily made and is retracted
by him. It is, therefore, not safe to rest conviction on it. Besides ... against
A2-Periyasami. PW-15 Sevi Periyasamy turned hostile and A1-Senthilkumar
retracted his confessional statement. Therefore, there is no evidence on
record to connect
held it to be voluntary and true and that its retraction was not
valid. The SD discussed the detailed entries in the loose sheets ... 16th August 1997 under
Section 40 FERA was not voluntary. It was retracted by Mr. Saluja at
the first available opportunity. He submitted that from
during the course of cross-examination on 29.7.2009, Shri Faruk Sheikh retracted his statement saying that no goods were sold by the appellant ... also contended that the Directors of the appellant company have retracted their statements recorded during the course of investigation stating that their statements were recorded
house.
e. The statement under Section 67 of the Act was retracted by the
appellant.
f. The weight of the samples when weighed ... proceeding to the Village of the appellant.
d. The appellant did not retract his statement when he was produced
before the Magistrate on 18.9.2004, which
said Act of 1962. She pointed out that the
statements were retracted at the first opportunity. However, retraction
was not placed before the Detaining Authority ... submission is that
the retraction statement is a vital document. Her submission is that it
was necessary to give a copy of the retraction statement
only considered the statement of Pooran
Chand Sharma dated 3rd September, 2009, retraction letter dated 4th
September, 2009 of Pooran Chand Sharma and Department ... letter to the department, dated 04.09.2009, levelling
allegations against the officers and retracting his. statement
dated 03.09.2009. This ,letter / retraction was considered
by the department
Kumar Mehta, Shri Rikhab Chand Jain and Shri Pawan
Kumar were subsequently retracted by each of them as having been
given under the duress ... certain others. At the outset, the SD recorded
in the AO that retractions made by Mr. Rikhab Chand Jain and Pawan
Kumar were "rather
