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Timeline prescribed under Cos. Act for submission of report to Govt. by SFIO is directory not mandatory: SC

March 28, 2019[2019] 103 taxmann.com 408 (SC)
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CL : Prescription of period within which a report has to be submitted to Central Government under sub-section (3) of section 212 is purely directory. Even after expiry of such stipulated period, mandate in favour of Serious Fraud Investigation Officer(SFIO) and the assignment of investigation under sub-section (1) would not come to an end. The only logical end as contemplated is after completion of investigation when a final report or 'investigation report' is submitted in terms of sub-section (12) of section 212

CL: Act of directing remand of an accused is a judicial function and challenge to order of remand is not to be entertained in a Haebeas Corpus Petition

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