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by Admin
07 May 2024 2:49 AM
In a landmark decision, the Supreme Court of India expunged the adverse remarks and directions issued by the High Court against an Assistant Excise and Taxation Commissioner (AETC) in Punjab. The apex court cited that the High Court's directions were based on an "incorrect and erroneous appreciation of the record" [Para 20].
The case originated from the State of Punjab's appeal against the High Court's order, which had directed the initiation of criminal proceedings against the AETC for allegedly taking a false defense in a case related to the sealing of a shop. The Supreme Court scrutinized the basis of the High Court's directions and found them lacking in evidence and natural justice [Para 1, 2, 7].
Justice ABHAY S. OKA and Justice SANJAY KAROL, who presided over the case, emphasized the importance of adhering to principles of natural justice. The judgment stated, "The Supreme Court questions the High Court's failure to afford the AETC an opportunity to defend himself, thereby violating principles of natural justice" [Para 7, 11].
The judgment also elaborated on the principles that should guide a court in passing adverse remarks against an individual. "The Court emphasizes the need for caution, evidence, and necessity for the case at hand" [Para 14-19].
In the concluding remarks, the Supreme Court allowed the appeal of the State of Punjab and ordered that "any proceedings initiated, including the FIR, are ordered to stand closed with immediate effect" [Para 21, 22, 23].
Date of Decision: August 25, 2023
STATE OF PUNJAB AND ANR. vs M/S. SHIKHA TRADING CO.
