1964 (2) TMI 77

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.... respondent is the same person. These four appeals are, therefore, heard together and disposed of by this common judgment. Four separate charge-sheets each for an offence punishable under section 20(1)(a) of the Mysore Sales Tax Act, 1948, on the allegation that the respondent had willfully submitted an untrue return of his turnover of the business and had thereby made himself liable for prosecut....

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.... these four appeals. It is urged by Mr. Ashrit, the learned High Court Government Pleader, who argued these appeals on behalf of the State, that the learned Magistrate was entirely wrong in his view that section 40(1) of the Mysore Sales Tax Act of 1957 had not saved the right of the appellant to institute proceedings against the respondent in respect of the offence committed by him when the Myso....

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....h repeal shall not affect, (a) the previous operation of the said enactments or anything duly done or suffered thereunder; or (b) any right, privilege, obligation or liability acquired, accrued or incurred under the said enactments; or (c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the said enactments; or (d) any investigation, legal proceeding (....