Taxmann Law Relating to Narcotic Drugs & Psychotropic Substances By Bidyut Kumar Banerjee , Srinivasan Gopal Edition July 2025

Taxmann Narcotic Drugs & Psychotropic Substances By Bidyut Kumar

Taxmann Narcotic Drugs & Psychotropic Substances By Bidyut Kumar

Law Relating to Narcotic Drugs & Psychotropic Substances is the definitive legal treatise and practical handbook on the Narcotic Drugs & Psychotropic Substances Act 1985 (NDPS Act), thoroughly updated to reflect the updated law. This Edition provides a uniquely authoritative blend of exhaustive legal commentary and a step-by-step practical guide for operationalising the Act, making it indispensable for readers. The book meticulously consolidates legislative provisions, rules, procedures, and relevant judicial pronouncements, ensuring both interpretative clarity and actionable guidance.

This book is intended for the following audience:

• Law Enforcement Agencies & Officers – Central/State police, DRI, Customs, NCB, Excise, and other empowered authorities handling detection, investigation, prosecution, and adjudication of NDPS cases
• Legal Professionals – Judges, advocates, public prosecutors, and legal researchers requiring in-depth analysis and updated case law on the NDPS Act and related rules
• Pharmaceutical Industry Professionals – Compliance officers, legal teams, and regulatory affairs executives in pharma companies dealing with controlled substances and drug regulations
• Academicians & Students – Law teachers, scholars, and students specialising in criminal law, drug law, and regulatory compliance
• Policy Makers & Administrators – Officials engaged in framing, implementing, or reviewing drug policy, law, and enforcement standards

The Present Publication is the 3^rd Edition, amended upto 15^th June 2025. It is authored by Bidyut Kumar Banerjee & Srinivasan Gopal, with the following noteworthy features:

• [Comprehensive Commentary] In-depth analysis of every provision of the NDPS Act 1985 and allied rules, integrating legislative developments and evolving judicial interpretation
• [Step-by-Step Procedural Guidance] Detailed, operational guide for each stage—detection, investigation, seizure, prosecution, and trial—ensuring legal compliance and minimisation of procedural lapses
• [Coverage of Enforcement Dimensions] Practical tools and checklists for empowered officers, including documentation, investigation protocols, sampling, and disposal procedures
• [Special Focus on Pharmaceutical Compliance] Dedicated section addressing the obligations and best practices for pharmaceutical industries dealing with controlled substances
• [Case Law Digest] Exhaustive compilation of landmark, recent, and evolving judicial precedents from the Supreme Court, High Courts, and Special Courts across India, with precise referencing for ready citation
• [Practical Templates and Forms] Specimen formats and documentation for operational use at all stages of enforcement
• [Knowledge Enhancement Topics] Distinct academic and emerging issues such as deepweb/darknet trafficking, admissibility of electronic evidence, challenges in financial investigation, offences by juveniles and companies, and interplay with other regulatory frameworks
• [Authored by Practitioners for Practitioners] Both authors bring decades of frontline experience in drug law enforcement, policy, investigation, and training, reflected in the book’s pragmatic approach and relevance
• [Trusted Reference] Widely used by enforcement agencies, prosecutors, defence counsel, judicial academies, and regulatory professionals across India
• [Academic Value] Equally valuable for teaching, research, and legal scholarship in criminal and regulatory law

The coverage of the book is as follows:

• NDPS Act 1985
  • Section-wise annotated commentary, legislative history, and implementation framework
• Rules
  • Complete analysis of Narcotic Drugs and Psychotropic Substances (Seizure, Storage, Sampling and Disposal) Rules 2022, including new mandates for classification, sampling, disposal, and godown management
• Procedural Flowcharts & Checklists
  • From information receipt to prosecution, with condensed guides for quick reference
• General Legal Framework
  • Definitions, characteristics, classification, and nomenclature of narcotic drugs, psychotropic substances, and controlled substances.
• Enforcement and Investigation
  • Powers and duties of empowered officers, mandatory procedural safeguards, investigation tools, sample handling, and evidence protocols
• Judicial Analysis
  • Detailed case studies, discussion on acquittal and conviction trends, and practical steps for improving investigation and trial outcomes
• Special Chapters
  • Application of the NDPS Act to pharmaceutical industries, bail and trial in NDPS cases, financial investigations, forfeiture of property, preventive detention, and offences by companies and juveniles
• Emerging Issues
  • Cannabis law reform, R&D permissions, CBD/hemp legal status, darknet crime, and pre-trial disposal of property
• Ready Reference
  • Glossary, specimen forms, notifications, and statutory orders cited in the book
• Case Law Table
  • Over 1000+ meticulously cited cases for instant retrieval and legal research

The book is organised into five logical parts:

• Preview – Enforcement operations—flowcharts, condensed procedural steps, and documentation essentials
• General – Background, structure, and core concepts of the NDPS Act and the nature of regulated substances
• Enforcement – Detailed guidance on the statutory powers, investigation, procedural compliance, prosecution, and trial requirements.
• Pharmaceutical Industries – Special compliance obligations, regulatory overlap with the Drugs & Cosmetics Act, and sector-specific best practices
• Knowledge Enhancement Topics – A separate academic section covering emerging legal issues, special situations, electronic evidence, and policy interlinkages
• Each part is divided into well-defined chapters and topics, supplemented with forms, templates, and practical tools. A comprehensive glossary and statutory reference section provide additional value for practitioners

About the author