https://www.taxtmi.com/caselaws?id=35739 After the Code of Criminal Procedure, 1973, a tribunal is treated as a court for Section 195 only if the statute creating it expressly declares that status for that purpose; absent such declaration, the sanction protection does not apply. The Madras High Court distinguished the earlier Supreme Court view under the prior procedural regime and noted that the amendment to Section 196(2) did not operate retrospectively. It also noted that the complaint involved offences under the Income-tax Act, with Section 279A treating such offences as non-cognizable, and the criminal proceedings were therefore not liable to be quashed. en-us Wed, 26 Mar 1980 00:00:00 +0530 Tue, 16 Mar 2010 13:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35739 After the Code of Criminal Procedure, 1973, a tribunal is treated as a court for Section 195 only if the statute creating it expressly declares that status for that purpose; absent such declaration, the sanction protection does not apply. The Madras High Court distinguished the earlier Supreme Court view under the prior procedural regime and noted that the amendment to Section 196(2) did not operate retrospectively. It also noted that the complaint involved offences under the Income-tax Act, with Section 279A treating such offences as non-cognizable, and the criminal proceedings were therefore not liable to be quashed. Case-Laws Income Tax Wed, 26 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35739