TaxTMI 
TaxTMI 
1958 (11) TMI 43
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....angabad, in two cases pending for trial in the criminal court below. Criminal Revision No. 407 of 1957 has been filed by one of the accused Hiralal Sutwala in whose favour also there is the reference in Criminal Revision No. 402 of 1957. As regards the last revision (Criminal Revision No. 407 of 1957), it is sufficient to say that Shri Chaturvedi of Allahabad, the learned counsel for Hiralal Sutwala did not press it. In view of this, the revision will have to be dismissed. I order accordingly. The other two revisions, as has been stated above, involve consideration of a reference made by the Additional Sessions Judge, Hoshangabad, in which he has recommended the quashing of the charges framed against the accused who are shown as non-appl....
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....the Supreme Court in State of Uttar Pradesh v. Jagamandar Das, AIR 1954 SC 683. In the last mentioned case, Mahajan C. J, observed as follows : "When a Statute is repealed or comes to an automatic end by afflux of time, no prosecution for acts done during the continuance of the repealed or expired Act can be commenced after the date of its repeal or expiry because that would amount to the enforcement of a repealed or a dead Act. In cases of repeal of statutes this rule stands modified by Section 6 of the General Clauses Act. An expiring Act however is not governed by the rule enunciated in that section," The learned counsel for the non-applicants rely upon this observation and say that no prosecutions for a breach of the Act can....
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....ration of the present Constitution by resolutions of Parliament. The life of that Act was thus continued till 25th January, 1955. The power to enact the law or to continue it was derived from Article 369 of the Constitution which conferred, for a period of five years, a power on Parliament to enact laws for certain purposes not enumerated in the Concurrent List. The argument of the non-applicants is that Article 369 limited the duration of such laws to five years and on the expiry of those five years the Act ceased to be in force in its entirety including Sub-sSection (3) of Section 1 of the Act which provided as follows : "It shall cease to have effect on the expiration of the period mentioned in Section 4 of the India (Cent....
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....including. edible oilseeds and oil), cattle fodder (including oilcakes and other concentrates), coal (including coke and derivatives of coal), iron, steel and mica; (b) offences against laws with respect to any of the matters mentioned in Clause (a), jurisdiction and powers of all courts except the Supreme Court with respect to any of those matters, and fees in respect of any of those matters but not including fees taken in any court; but any law made by Parliament, which Parliament would not but for the provisions of this article have been competent to make, shall, to the extent of the incompetency, cease to have effect on the expiration of the said period, except as respects things, done or omitted to be done before the ....
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.... or omitted to be done" has now been expounded authoritatively by the Federal Court and the House of Lords. In Wicks v. Director of Public Prosecutions, 1947 AC 362, Viscount Simon dealing with an identical phrase stated, accepting the decision of Lord Goddard, that the phrase was sufficiently wide to continue a prosecution not completed under a temporary Act. The words of Lord Goddard on the occasion are to be found in (R. v. Wicks) Weekly Notes, 1946, November 30, 1946 at page 205. The Lord Chief Justice, with whom Singleton, Denning, Lynskey and Sellers JJ. agreed, observed: "While, no doubt, it covered completed acts or transactions, the language was wide enough to make the provisions of the Act apply, or in the language of ....