Standard Chartered Bank & Ors. Etc. vs Directorate Of Enforcement & Ors. Etc.
Authority: Supreme CourtDate: 2005-05-05Section: 276C, 277, 278, 278B, 56, 3(42), 11Acts: Foreign Exchange Regulation Act, 1973; Income Tax Act, 1961; Indian Penal Code, 1860; Suppression of Immoral Traffic in Women & Girls Act, 1956; Prevention of Food Adulteration Act, 1954Result: RevenueCitation: (2005) 195 CTR (SC) 465 : (2005) 275 ITR 81 (SC) : (2005) 145 TAXMAN 154 (SC)Justices: N. Santosh Hegde, K.G. Balakrishnan, D.M. Dharmadhikari, Arun Kumar &Appeal No: Civil Appeal Nos. 1748 to 1751 & 1944 of 1999, Crl. Appeal Nos. 684, 685 &
Whether a company or corporate body can be prosecuted for offences where mandatory sentence of imprisonment is prescribed --- HeldYes; Whether the Court has discretion to impose only fine on a company when statute prescribes imprisonment and fine --- HeldYes
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