https://www.taxtmi.com/caselaws?id=272636 Single-sheet printed documents were held not to be "books" under the Press and Registration of Books Act, 1867 because the statutory reference to pamphlets did not extend to a mere single sheet, and a wider reading would make the definition meaningless. As a result, no liability arose for non-delivery of copies. The Court also held that Section 16, which provided for forfeiture or penalty in default of delivery, did not itself create an offence authorising conviction and sentence because it lacked express punitive language. The convictions and sentences were therefore unsustainable and were set aside, with refund of fines paid. en-us Thu, 09 May 1940 00:00:00 +0530 Thu, 10 May 2018 12:27:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272636 Single-sheet printed documents were held not to be "books" under the Press and Registration of Books Act, 1867 because the statutory reference to pamphlets did not extend to a mere single sheet, and a wider reading would make the definition meaningless. As a result, no liability arose for non-delivery of copies. The Court also held that Section 16, which provided for forfeiture or penalty in default of delivery, did not itself create an offence authorising conviction and sentence because it lacked express punitive language. The convictions and sentences were therefore unsustainable and were set aside, with refund of fines paid. Case-Laws Indian Laws Thu, 09 May 1940 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272636