https://www.taxtmi.com/caselaws?id=78887 Repeal of FERA did not bar investigation into pre-repeal contraventions, because Section 49 of FEMA and Section 6 of the General Clauses Act preserved proceedings for earlier offences, subject only to the statutory limit on cognizance. The appointment and investigatory acts of the Enforcement Officer under FERA also remained valid for such pre-repeal matters, with no inconsistency shown between the repealed and later regimes for that purpose. The notice under Section 61(2) was held sufficient because it only had to give an opportunity to show existing permission; it was not required to operate as a full show-cause notice. en-us Fri, 27 Nov 2009 00:00:00 +0530 Wed, 20 Jul 2011 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78887 Repeal of FERA did not bar investigation into pre-repeal contraventions, because Section 49 of FEMA and Section 6 of the General Clauses Act preserved proceedings for earlier offences, subject only to the statutory limit on cognizance. The appointment and investigatory acts of the Enforcement Officer under FERA also remained valid for such pre-repeal matters, with no inconsistency shown between the repealed and later regimes for that purpose. The notice under Section 61(2) was held sufficient because it only had to give an opportunity to show existing permission; it was not required to operate as a full show-cause notice. Case-Laws FEMA Fri, 27 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78887