Judicial Proceeding - Definition - Law Dictionary Home Dictionary Definition judicial-proceeding

Definition :

Judicial proceeding, 'Judicial proceeding' includes any proceeding in the course of which evidence is or may be legally taken on oath, Suraj Mall Mohta and Co. v. A.V. Vishwanatha Sastri, AIR 1954 SC 545. [Code of Criminal Procedure, 1973 (2 of 1974), s. 2(i)]

Includes any proceeding in the course of which evidence is or may be legally taken on oath. [Code of Criminal Procedure, 1973, s. 2 (i)]

The investigation made by the junior Inspector of Mines was not a judicial proceeding, Bhurangya Coal Co. Ltd. v. Sahebjan Mian, AIR 1956 Pat 299 (302). (Evidence Act, 1872, s. 33)

Every investigation or proceeding under s. 40 is deemed to be a judicial proceeding by a legal fic-tion embodied in sub-s. (4) of that s. though the proceedings are neither in nor before any court at that stage. But there is no such deeming provision under s. 39 of FERA bringing every investigation or proceeding in its ambit as 'a judicial proceeding' within the meaning of ss. 193 and 228 of the Penal Code, K.T.M.S. Mohd. v. Union of India, AIR 1992 SC 1831: (1992) 3 SCC 178 (192). (FERA, 1973, s. 40)

The proceedings before the Income-tax Officer are judicial proceedings and all the incidents of such judicial proceedings have to be observed before the result is arrived at. The assessee would have a right to inspect the record and all relevant documents before he is called upon to lead evidence in rebuttal, Suraj Mall Mohta and Co. v. A.V. Visvanatha Sastri, AIR 1954 SC 545 (553). [Income Tax Act, 1992, s. 37]

Judicial proceedings, under the provisions of s. 37 of the Indian Income-tax Act the proceedings before the Income-tax Officer are judicial proceedings and all the incidents of such judicial proceedings have to be observed before the result is arrived at. [Income-tax Act, 1922 (11 of 1922), s. 37]