https://www.taxtmi.com/caselaws?id=166373 The Supreme Court applied a retrospective deeming provision in Mysore Act 1 of 1971 to hold that the deleted words "or police" in Section 60(b) of the Mysore Excise Act, 1965 were treated as if they had always remained in force. Giving full effect to the legal fiction, the Court held that a police charge-sheet remained a valid basis for cognizance of an offence under Section 34. The lower courts erred in ignoring the retrospective restoration, and the Magistrate was competent to take cognizance on the police report. en-us Fri, 17 Dec 1976 00:00:00 +0530 Mon, 06 Oct 2014 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166373 The Supreme Court applied a retrospective deeming provision in Mysore Act 1 of 1971 to hold that the deleted words "or police" in Section 60(b) of the Mysore Excise Act, 1965 were treated as if they had always remained in force. Giving full effect to the legal fiction, the Court held that a police charge-sheet remained a valid basis for cognizance of an offence under Section 34. The lower courts erred in ignoring the retrospective restoration, and the Magistrate was competent to take cognizance on the police report. Case-Laws Central Excise Fri, 17 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166373