Transitional provision preserves pre-amendment penalty rules for actions initiated before the amendment, ensuring continuity of penalty law. The amendment renumbers section 275 as sub section (1) and inserts sub section (2) providing that the provisions of the section as they stood before the 1987 amendment shall apply to any action initiated for imposition of penalty on or before the specified cut off date, the insertion being deemed effective from the commencement of the relevant period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Transitional provision preserves pre-amendment penalty rules for actions initiated before the amendment, ensuring continuity of penalty law.
The amendment renumbers section 275 as sub section (1) and inserts sub section (2) providing that the provisions of the section as they stood before the 1987 amendment shall apply to any action initiated for imposition of penalty on or before the specified cut off date, the insertion being deemed effective from the commencement of the relevant period.
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