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Section 26A of the Drugs and Cosmetics Act, 1940: India’s Sharpest Drug Regulatory Instrument
ABSTRACT Section 26A of the Drugs and Cosmetics Act, 1940 empowers the Central Government to prohibit the manufacture, sale, or distribution of any drug in the public interest by n
The Mandatory Procedure for a Drug Inspector’s Complaint Under the Drugs and Cosmetics Act, 1940
ABSTRACT The Drugs and Cosmetics Act, 1940 establishes a unique prosecution architecture: criminal proceedings for quality offences can be initiated only through a complaint, not t
Section 119 IT Act vs Section 7 D&C Act: Why CBDT Circulars Are Binding in Nature But DCC Guidelines Are Not
ABSTRACT Two of India’s most prominent regulatory bodies — the Central Board of Direct Taxes (CBDT) and the Drugs Consultative Committee (DCC) — issue prosecution-related gui
DCC Prosecution Guidelines Under the Drugs and Cosmetics Act, 1940: An Ultra Vires Analysis
ABSTRACT The Drugs Consultative Committee (DCC), constituted under Section 7 of the Drugs and Cosmetics Act, 1940, periodically issues guidelines classifying drug quality defects i
The 90-Day Appeal Limitation Under Section 21(5) of the NIA Act: Judicial Divergence, Constitutional Stakes, and Pending Supreme Court Resolution
Abstract Section 21(5) of the National Investigation Agency Act, 2008 (NIA Act) imposes a 30-day primary limitation period for filing appeal from Special Courts to the High Court,
Special Appeal Provisions in the NIA Act and SC/ST Act: Legislative History, Statutory Architecture, and Landmark Jurisprudence
1. Introduction: Two Provisions, One Common Logic Indian criminal procedure rests on a settled appellate hierarchy. The Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023 — and its
Special Courts and Appeals in Criminal Law in India: A Complete Guide
Abstract India’s criminal justice system operates on a layered appellate hierarchy under the Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023 and its predecessor, the Code of
When Doubt Benefits the Government: The Revenue-Favourable Interpretation of Exemption and Deduction under Indian Income Tax Law
Abstract For decades, Indian tax practitioners operated on the assumption that any ambiguity in a tax provision — whether it imposed a liability or granted a relief — should be
Mandatory vs. Directory in Indian Income Tax Law: Procedural Compliance, Key Judgments, and the 2022–2026 Landscape
Abstract In income tax practice, the issue of mandatory vs directory in income tax often arises when taxpayers seek to justify non-compliance with a statutory condition by arguing
