Taxmann’s Law Relating to Narcotic Drugs & Psychotropic Substances by Bidyut Kumar Banerjee – 2nd Edition 2023

Description

A COMPREHENSIVE AND LUCID PRESENTATION ON “LAW RELATING TO NARCOTIC DRUGS, PSYCHOTROPIC SUBSTANCES AND CONTROLLED SUBSTANCES” BASED ON JUDGMENT SUPREME COURT/ HIGH COURTS COURTS

• An in-depth analysis of various provisions of the NDPS Act, 1985, as amended, and the Rules and the Regulations made thereunder for the benefit of the empowered officers of the empowered departments.
• This book serves as a practical guide as to how the enforcement officers can comply with the legal requirements in each step of the proceedings right from the recording of information to filing of prosecution charge sheet/complaint before the designated court and steps required to be taken by all prosecution witnesses for tendering evidences before the trial court.
• This book provides step-by-step guidance to field officers/empowered officers as the case progresses from the information stage to filing of a charge sheet/complaint before the trial court, with detailed discussion on each topic with the very latest case laws relevant to enforcement provisions under the Act.
• Topics on academic interest have been dealt separately under the heading *Knowledge Enhancement Topics’.
• Reckoner of latest reported and unreported judgments of the Hon’ble Supreme Court/Hon’ble High Courts and Trial Courts.
• Includes raging topics such as CBD Oil v. Hemp Oil, Electronic Evidences, Offences by Pharmaceutical Companies.
• Inter play amongst the provisions of (i) the Foreign Trade (Development and Regulation) Act, 1992 & Foreign Trade Policy 2015-2020 framed thereunder, (ii) Drugs and Cosmetics Act, 1940 & the Rules made thereunder, (iii) the NDPS Act, 1985 & the Rules made thereunder and (iv) the Customs Act, 1962.
• Equally useful for practitioners of the NDPS Act, 1985.