Recourse to section 166A of the Code without following procedure prescribed u/s 155(2) is unsustainable

Advertisement Adani Enterprises Limited Vs Union of India (Bombay High Court) Bombay High Court held that taking recourse to the provisions of Section 166A of the Code of Criminal Procedure, 1973 for issuance of the Letter of Rogatory by the Magistrate without following procedure prescribed under section 155(2) cannot be sustained and deserved to be quashed. Facts- A pivotal but significant issue which arise in the present Writ Petition is whether the Respondent – Directorate of Revenue Intelligence has legally and validly commenced the investigation against the petitioner into alleged co...