The appellant was requested to lift up the trousers and wear them again which he did. Thereafter, the appellant was subjected to personal search. On September 19, he was released on bail by the Additional District Magistrate in the sum of Rs. The prosecution case was that on September 7, 1952, the appellant went to Dum Dum Aerodrome with a view to boarding a plane for Hong Kong. The appellant had to go through the customs formalities before he could board the plane. 25,000 in Indian currency notes was discovered in two secret pockets.

In the above situation, the primary authority took the view that the agreements executed by the ONGC with the foreign companies being for services to be rendered and such agreements not being for association or participation in the prospecting or extraction or production of mineral oils, would not be covered by the exemption notification in question which by its very language granted exemption only to foreign companies with whom there were agreements for participation by the Central Government or the person authorized in the business of prospecting, extraction or production of mineral oils.

In our considered view, the rarest of the rare case exists when an accused would be a menace or, threat to and incompatible with harmony in the society. On January 27, 1953, the Reserve Bank of India authorized Mitra to file a complaint against the appellant. This was also allowed and a warrant of arrest was issued by the Additional District Magistrate and appellant was thereafter arrested and released on bail with a direction to appear before the Additional District Magistrate on September 19.

On November 19, the appellant asked for exemption from attending the court on the succes- sive dates fixed for the case but the application was refused. The agreements in question, according to assessing authority, were, therefore Service Agreements and hence covered by sub- section 2(b) of Section 24-AA of the Surtax Act and were accordingly beyond the purview of the exemption notification. Mitra of the Special Police Establishment, Calcutta, to make a representation to the Additional District Magistrate, 24 Parganas (hereinafter referred to as the Additional District Magistrate) for permission to proceed against the appellant as required under s.

19(3) of the Foreign Exchange Regulation Act, 1947. Mitra thereupon applied to the Additional District, Magistrate on September 16, 1952, for a search warrant 96 to be issued which was allowed. When they were about to search his person he let drop his trousers. They were concealed from below the surface and opened from the inside. On an enquiry by the Customs Officers as to whether he had any other articles besides what he had declared in the declara- tion form, the appellant answered in the negative.

As pointed out by this Court in 2G case in the above- extracted paragraph, the authority of the Union is fettered by two constitutional limitations; firstly, that any decision of the State to grant access to natural resources, which belong to the people, must ensure that the people are adequately compensated and, secondly, the process by which such access is granted must be just, non-arbitrary and transparent, vis-à-vis private parties seeking such access.

The plane was due to leave the airport at 8-30 a. " Approaching the question before us in the light of the observations made above we have got to determine what was the nature of the liability which was undertaken by the appellant in regard to the development of the lands in question, whether it was an accrued liability or was one which was contingent on the happening of a certain event in the future. On the search of the trousers a sum of Rs. Stedeford (lnspector of Taxes) which although allowable on accountancy principles, is not deductible for the purpose of income-tax.

In a case where the accused does not act on provocation or on the spur of the moment, but meticulously executes a deliberate, cold- blooded and pre-planned crime, giving scant regard to the consequences of the same, the precarious balance in the sentencing policy evolved by our criminal jurisprudence would tilt heavily towards the death sentence. This Court is mindful of the settled principle that criminal law requires strict adherence to the rule of proportionality in awarding punishment, and the same must be in accordance with the culpability of the criminal act.

The LICENSOR/Union of India does not have the freedom to act whimsically. This Court rejected the argument that 0. On September 11, 1952, the Reserve Bank of India authorized Inspector S. Mitra on the same date also applied to the same Magistrate that a warrant of arrest might be issued against the appellant. Though in that case this Court was concerned with the powers of an Election Tribunal to amend the petition beyond the period of limitation, the discussion of the Court covered a wider field, presumably, because the Court intended to settle the principles governing the power of Election Tribunals to amend pleadings with a view to prevent confusion and to stabilize the procedure.

The Customs Officers, however, noticed a pouch of somewhat unusual size which aroused their suspicion. His baggage was then examined but no objectionable article was detected therein. 50,000 with 10 sureties of Rs. 17 of the Civil Procedure Code, does not apply to election petitions.