Supreme Court of India
State of Punjab and Ors. v. M/s. Amritsar Beverages Ltd. and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the opinion that 360 SUPREME COURT REPORTS [2006] SUPP. 4 S.C.R. A fulfillment of the conditions laid down in the proviso contained in Clause (b) of Sub-section (3) of Section 14 of the Act are imperative in character, the authorities may take recourse to the aforementioned procedure in respect of seizure of a hard disk.
Judgment, page 7
From the headnote
Interpretation of statutes: Statutes-Age old and rigid laws-Creative interpretation-Resort to Held, Judiciary always responds to the need of the changing scenario in regard to development of technologies and uses its own interpretative principle to achieve a balance when Parliament has not responded to the need to amend the statute having regard to the developments in the fields of science. Punjab General Sales Tax Act, 1948; Section 14(3)-Proviso-Books and documents in the form of the cash book ledger or other registers contained in a hard disk-Return of-Legal position stated. larger number
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