https://www.taxtmi.com/caselaws?id=463437 Section 68 of the Abkari Act did not expressly exclude the general rule in section 25 of the General Clauses Act, 1897, and the omission of a specific reference to section 70 of the Indian Penal Code was not treated as a contrary legislative intention. The statutory scheme was read contextually, and no casus omissus was supplied where the text did not justify it. On that basis, unpaid fine could be recovered through the legally permitted execution and recovery process against property answerable for the deceased offender's debts, and the death of the offender did not extinguish that liability. Recovery proceedings against the estate were therefore valid. en-us Mon, 23 Mar 2020 00:00:00 +0530 Tue, 02 Sep 2025 19:03:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463437 Section 68 of the Abkari Act did not expressly exclude the general rule in section 25 of the General Clauses Act, 1897, and the omission of a specific reference to section 70 of the Indian Penal Code was not treated as a contrary legislative intention. The statutory scheme was read contextually, and no casus omissus was supplied where the text did not justify it. On that basis, unpaid fine could be recovered through the legally permitted execution and recovery process against property answerable for the deceased offender's debts, and the death of the offender did not extinguish that liability. Recovery proceedings against the estate were therefore valid. Case-Laws Indian Laws Mon, 23 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463437