https://www.taxtmi.com/caselaws?id=269990 A later beneficial foreign contribution law was treated as applicable where it widened exemptions and made offences compoundable, so a receipt from the petitioner's father, an Indian passport holder, was held to fall within the relative exemption and the earlier prosecution could not continue on the repealed regime. The FIR and consequential proceedings were therefore quashed, with liberty to seek compounding under the later statute. The revisional order directing deemed cognizance was also found unsustainable because it prejudiced the accused without notice or hearing, contrary to the requirement that revisional interference not operate against a person without opportunity to be heard. en-us Mon, 30 Nov 2015 00:00:00 +0530 Sat, 26 Dec 2015 22:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269990 A later beneficial foreign contribution law was treated as applicable where it widened exemptions and made offences compoundable, so a receipt from the petitioner's father, an Indian passport holder, was held to fall within the relative exemption and the earlier prosecution could not continue on the repealed regime. The FIR and consequential proceedings were therefore quashed, with liberty to seek compounding under the later statute. The revisional order directing deemed cognizance was also found unsustainable because it prejudiced the accused without notice or hearing, contrary to the requirement that revisional interference not operate against a person without opportunity to be heard. Case-Laws FEMA Mon, 30 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269990