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

This book presents practical aspects of implementing the Narcotic Drugs & Psychotropic Substances Act, 1985 (NDPS Act) by the enforcement officers based on up-to-date 750+ Judgements of the Hon’ble Supreme Court, High Courts & Trial Courts. It also features a step-by-step practical guide for enforcement officers to comply with the legal requirements in each step of the proceedings. Lastly, it features the application of the NDPS Act to the pharmaceutical industries.

This book will be helpful for field officers/empowered officers of the empowered departments, NDPS Practitioners, and members of Bar & Bench.

This book is divided into five parts:

• Preview
• General
• Enforcement
• Pharmaceutical Industries
• Knowledge Enhancement Topics

The Present Publication is the 2^nd Edition, authored by Bidyut Kumar Banerjee & Srinivasan Gopal, with the following noteworthy features:

• [Indepth Analysis of NDPS Act with Rules & Regulations] This book provides an in-depth analysis of various amended provisions of the NDPS Act and the Rules & Regulations made thereunder for the benefit of the empowered officers of the empowered departments
• [Practical/Step-by-Step Guide to Comply with Legal Requirements of Proceedings with Case Laws] This book serves as a practical guide for the enforcement officers to comply with the following legal requirements, in the proceedings, with the latest Case Laws:
  • Recording of Information
  • Filing of Prosecution Charge Sheet/Complaint before the designated court
  • Steps required to be taken by all prosecution witnesses for tendering evidence before the trial court
• [Reckoner of Latest Case Laws] This book also features a reckoner for the latest case laws, both reported & unreported by the following:
  • Hon’ble Supreme Court
  • High Courts, and
  • Trial Courts
• [Lucid Discussion on Important Topics] such as:
  • CBD Oil v. Hemp Oil
  • Electronic Evidence
  • Offences by Pharmaceutical Companies, etc.
• [Interplay with Other Laws] This book features interplay amongst provisions of:
  • The Foreign Trade (Development and Regulation) Act, 1992 & Foreign Trade Policy 2015-2020 framed thereunder
  • The Drugs and Cosmetics Act, 1940 & Rules made thereunder
  • The NDPS Act, 1985 & the Rules made thereunder
  • The Customs Act, 1962
• [15+ Knowledge Enhancement Topics] provides academic discussions on the following:
  • Cannabis Plant – Myths, Realities, and Laws in India
  • Surface Web, Deep Web, Darknet & Illicit Trafficking
  • Use of Animals as Courier of Drugs or for Concealment of Drugs
  • Procuring Independent Witness, etc.

The detailed contents of this book are as follows:

• Preview
  • Flow Charts on Enforcement Operations
  • Step-by-Step Proceedings & Documents in Detection, Investigation, and Prosecution of NDPS Cases in a Condensed Form
• General
  • An Overview of the NDPS Act, 1985
  • Understanding Drugs and Substances
  • Characteristics of Drugs and Substances
  • Nomenclature and Identification of Drugs and Substances
  • Prohibition, Control, Regulation, etc.
  • Implementation of Provisions of the Act
• Enforcement
  • Empowered Officers
  • Mandatory Provisions
  • Offences and Punishment
  • Information
  • Search
  • Seizure
  • Enquiry
  • Arrest
  • Drawal of Samples
  • Investigation
  • Financial Investigation
  • Prosecution
  • Bail
  • Trial in NDPS Cases
  • Forfeiture of Illegally Acquired Property
  • Preventive Detention
• Pharmaceutical Industries
  • Application of NDPS Act, 1985 to the Pharmaceutical Industries
• Knowledge Enhancement Topics
  • Opioids versus Cannabinoids
  • Cannabis Plant – Myths, Realities, and Laws in India
  • CBD Oil vs Hemp Seed Oil
  • Electronic Evidence Admissibility and Proof Required thereof
  • Surface Web, Deepweb, Darknet and Illicit Trafficking
  • Vexatious Entry, Search, Seizure or Arrest – Free and Fair Investigation – Protection of Action taken in Good Faith- Interdependence thereof – Dealing in Drugs by Empowered Officers
  • Controlled Delivery
  • Offences by Companies
  • Commission of Offence under the Act by Juvenile
  • Use of Animals as Courier of Drugs or for Concealment of Drugs
  • The Repatriation of Prisoners Act, 2003, read with Transfer of Prisoners (Republic of India) Regulations, 2006 in Drugs Cases
  • The Interplay amongst the Provisions of the following:
    • The Foreign Trade (Development and Regulation) Act, 1992 & Foreign Trade Policy 2015-2020 framed thereunder
    • Drugs and Cosmetics Act, 1940 & the rules made thereunder
    • The NDPS Act, 1985 & the Rules made thereunder
    • The Customs Act, 1962
  • Procuring Independent Witnesses – How to Overcome by using the Provisions of section 56 of the Act
  • Pre-trial Disposal of Conveyance
  • The Challenges