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UPSC Dictionary

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The Goods and Services Tax (GST), implemented on July 1, 2017, replaced 17 indirect taxes under the 101st Constitutional Amendment.

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UPSC Dictionary

Section 3

The term "Section 3" in the context of Indian criminal law refers to a fundamental provision that establishes the principle of extra-territorial jurisdiction. This provision is a legal concept and a statutory provision that was originally codified in the Indian Penal Code (IPC), 1860. It was created to solve the problem of offenders escaping justice simply by committing a crime outside India's geographical borders.

The mechanism of the provision is outlined in the original IPC Section 3, which stated: "Any person liable, by any Indian law, to be tried for an offence committed beyond India shall be dealt with according to the provisions of this Code for any act committed beyond India in the same manner as if such act had been committed within India". This means that if an Indian law makes an act punishable, the offender can be prosecuted in an Indian court, even if the act occurred on foreign soil. For example, an Indian citizen committing an offence on an Indian ship in international waters could be prosecuted under this section.

This provision connects directly to IPC Section 4, which further extended the Code's application to offences committed by Indian citizens in any place outside India, and by any person on any ship or aircraft registered in India, or targeting a computer resource located in India.

The provision has recently changed as the IPC, 1860, was replaced by the Bharatiya Nyaya Sanhita (BNS), 2023, which came into effect on July 1, 2024. The principle of extra-territorial jurisdiction previously contained in IPC Section 3 is now covered under BNS Section 3. While the wording has been modernized for clarity, the essence of the principle remains unchanged, ensuring that crimes with cross-border implications, such as cybercrimes or offences committed by Indian citizens abroad, remain punishable under Indian law.

References

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