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Case Name : ITC Limited Vs State of Karnataka & Anr. (Supreme Court of India)
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ITC Limited Vs State of Karnataka & Anr. (Supreme Court of India) The Supreme Court recently held that in every search conducted under a special enactment without warrant, the requirement of recording reasons to believe is mandatory. The Court noted that Section 165 of the Code of Criminal Procedure (S.185 BNSS) mandates the recording of reasons for the belief regarding the existence of incriminating materials and the necessity of imminent search, when a search is carried out without warrant. The Court noted that special enactments like the Legal Metrology Act , the Income Tax Act, the Cus...
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