Sanjay Dutt and TADA

CA Avinash Haldia (Investments) (104 Points)

22 October 2007  
Today the Mumbai TADA court has delivered the judgement to Sanjay Dutt and he is back in Jail.

One important question is whether TADA court is empowered to award sentence under Arms Act? TADA court is a designated court under theTerrorist and Disruptive Activities (PREVENTION) ACT, 1987.

I feel that this court does not even have the jurisdiction to try offences under other criminal laws. Offences under other laws are to be tried under respective Acts. Section 11 of the Act says. "Jurisdiction of Designated Courts. – (1) Notwithstanding anything contained in the Code, every offence punishable under any provision of this Act or any rule made thereunder shall be triable only by the Designated Court within whose local jurisdiction it was committed or, as the case may be, by the Designated Court constituted for trying such offence under sub-section (1) of Section 9". Whole of this Act can be seen at https://www.satp.org/satporgtp/countries/india/document/actandordinances/Tada.htm#12

This is a crucial point which is faced by Chartered Accountants also. Tax authorities do not care for the Constitution or other laws and just impose penalties.

Views of others are solicited.