https://www.taxtmi.com/caselaws?id=465915 Offences under Sections 489A to 489D of the Indian Penal Code, concerning currency notes and bank notes, fall within the Union List and therefore within the Union's legislative and executive sphere. On that basis, the power of remission under the Code of Criminal Procedure, 1898 belongs to the appropriate Government that has executive competence over the offence. The constitutional scheme under Articles 72, 161, 162 and 73 links remission power to legislative competence. Accordingly, the State Governor could not exercise remission under Article 161 for such offences, and the Central Government was the competent authority to grant remission. en-us Wed, 10 Oct 1973 00:00:00 +0530 Tue, 12 May 2026 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465915 Offences under Sections 489A to 489D of the Indian Penal Code, concerning currency notes and bank notes, fall within the Union List and therefore within the Union's legislative and executive sphere. On that basis, the power of remission under the Code of Criminal Procedure, 1898 belongs to the appropriate Government that has executive competence over the offence. The constitutional scheme under Articles 72, 161, 162 and 73 links remission power to legislative competence. Accordingly, the State Governor could not exercise remission under Article 161 for such offences, and the Central Government was the competent authority to grant remission. Case-Laws Indian Laws Wed, 10 Oct 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465915