https://www.taxtmi.com/caselaws?id=20505 Retrospective amendment of section 136 of the Income-tax Act deemed proceedings before an income-tax authority to be judicial proceedings and the authority a civil court for section 195 CrPC, so a complaint for offences under sections 193 and 196 IPC remained maintainable; the earlier objection to jurisdiction could not survive. At the same time, enhancement of sentence was refused because the appeal was not brought by the competent Government authority under section 377 CrPC, and retrial was declined since the prosecution was stale, the accused had already suffered the sentence and paid the fine, and no useful purpose would be served by reopening the matter. en-us Fri, 30 Apr 1993 00:00:00 +0530 Sat, 14 Nov 2009 13:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20505 Retrospective amendment of section 136 of the Income-tax Act deemed proceedings before an income-tax authority to be judicial proceedings and the authority a civil court for section 195 CrPC, so a complaint for offences under sections 193 and 196 IPC remained maintainable; the earlier objection to jurisdiction could not survive. At the same time, enhancement of sentence was refused because the appeal was not brought by the competent Government authority under section 377 CrPC, and retrial was declined since the prosecution was stale, the accused had already suffered the sentence and paid the fine, and no useful purpose would be served by reopening the matter. Case-Laws Income Tax Fri, 30 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20505