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Poppatlal Shah v. State of Madras (1952) : A Landmark case on Sales Tax Law

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      Written by  HT AL-AMIN KHAN , Student, Department of Land Management and Law, Jagannath University, Dhaka. Case name: Poppatlal Shah v. State of Madras (1952) Citation:  AIR 1952 Mad 91. Introduction This is a landmark case on sales tax law that was decided by the Supreme Court of India in 1953. The case is Poppatlal Shah v. State of Madras, which involved a dispute between a merchant firm and the provincial government over the liability to pay sales tax on goods sold outside the province. Facts Poppatlal Shah was a partner of a firm called Indo-Malayan Trading Company, which had its head office in Madras (now Chennai). The firm dealt with groundnut oil, sago and kirana articles, and received orders from merchants in Calcutta (now Kolkata) for supply of these goods. The firm purchased these goods from local markets in Madras and dispatched them to Calcutta by rail or steamer. The railway receipts or bills of lading were taken in the name of the ...
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Principles of Presumption of innocence: what it means and why it matters

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    Written by  HT AL-AMIN KHAN , Student, Department of Land Management and Law, Jagannath University, Dhaka. Introduction The presumption of innocence is one of the most important principles of criminal justice. It means that anyone who is accused of a crime is considered innocent until proven guilty by a court of law. This principle protects the rights and dignity of the accused and ensures that they are treated fairly by the legal system. Origin The presumption of innocence has a long history in different legal traditions. It can be traced back to ancient Roman law, where it was expressed as "ei incumbit probatio qui dicit, non qui negat" (the burden of proof lies on him who asserts, not on him who denies). It was also recognized in Jewish law, where it was said that "every man is innocent until proved guilty". In modern times, the presumption of innocence has been adopted by many countries that use common law or civil law systems. Implications The pre...
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ARREST : THE CODE OF CRIMINAL PROCEDURE 1898

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Written by  HT AL-AMIN KHAN , Student, Department of Land Management and Law, Jagannath University, Dhaka. Arrest Generally Arrest how made Section 46 of The law specifies the procedure for making an arrest and the limitations on using force during the process. According to this section: 1.      Arrest Procedure : When making an arrest, the police officer or person arresting must physically touch or confine the person, except if the person agrees to be arrested by their words or actions. 2.      Use of Force: If the person being arrested resists with force or tries to escape, the arresting officer can use any necessary means to make the arrest. 3.     Restriction on Lethal Force: This section does not allow causing the death of a person accused of a non-capital offense. Lethal force is only permitted for those accused of offenses punishable by death or transportation for life. Search Procedure during Arrest: Sect...
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