Section 73 of the Indian Stamp Act empowers a public officer to permit any person authorised by the collector to inspect documents in the custody of a person. The state of Andhra Pradesh amended this section by empowering such person to seize and impound the document. The high court struck down the amended section as unconstitutional when challenged by aggrieved parties, including several banks. In regard to the banks, the state, after inspecting documents pertaining to loan transactions, requested them to remit the deficit duty and recover the same from the parties. Upholding the high court decision, the Supreme Court held that disclosure of documents by banks would amount to breach of confidentiality (District Registrar and Collector, Hyderabad vs Canara Bank).
The accused were sentenced to imprisonment under the Narcotic Drugs and Psychotropic Substances Act. They were found on a bullock cart transporting bags of poppy husk. The Punjab and Haryana High Court acquitted them because Section 50 of the Act gives the accused the right to be searched under the supervision of a gazetted officer or magistrate. Allowing the appeal, the Supreme Court held that the section applies to only the suspect and not the vehicles, articles, etc. (State of Punjab vs Balbir Singh).
A writ petition was filed contending that an elephant, belonging to Sree Vallabha Temple under the Travancore Devaswom Board, died due to lack of medical treatment. Enquiry revealed that the board had not complied with certain specifications of the Captive Elephants (Management and Maintenance) Rules 2003. Although there were 50 elephants, the board contended that it could not afford to appoint more than just one vet. The Kerala High Court held that the devotees offer the elephants with the faith that they would be treated well. Maltreatment would attract provisions of the Prevention of Cruelty to Animals Act.
SOLON
