https://www.taxtmi.com/caselaws?id=295778 Where an amendment is expressed to commence only on a Gazette notification, the amended provisions do not take effect until such notification is actually issued. On that basis, the Orissa Co-operative Societies Act amendments in question were held not to be in force. The petitioner's promotion to Accountant could not be sustained because the prescribed qualification was not met, so reversion to Assistant Accountant stood under the unamended scheme. The court also noted that contempt jurisdiction is discretionary and may be declined where punishment is inexpedient; the contempt matter was dropped. en-us Fri, 28 Feb 2003 00:00:00 +0530 Sat, 19 Jun 2021 15:48:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295778 Where an amendment is expressed to commence only on a Gazette notification, the amended provisions do not take effect until such notification is actually issued. On that basis, the Orissa Co-operative Societies Act amendments in question were held not to be in force. The petitioner's promotion to Accountant could not be sustained because the prescribed qualification was not met, so reversion to Assistant Accountant stood under the unamended scheme. The court also noted that contempt jurisdiction is discretionary and may be declined where punishment is inexpedient; the contempt matter was dropped. Case-Laws Indian Laws Fri, 28 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295778