1997 (2) TMI 66

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Income-tax, Circle I, Ayakar Bhavan, Hyderabad, is the appellant herein who is the complainant in C. C. No. 124 of 1991. Aggrieved by the orders passed by the Special Judge for Economic Offences, Hyderabad, dated May 24, 1993, the present appeal is filed. The facts in this case are not in dispute. The Income-tax Act as it stood prior to April 1, 1989, under section 276DD provides for prosecutio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....port of their case, they relied on rule 132A of the Defence of India Rules, 1962, promulgated under the Defence of India Act. But the said rule ceased to be in existence on the issuance of a notification by the Ministry of Home Affairs on March 30, 1965, by which the Defence of India (Amendment) Rules, 1965, were promulgated. In a case of identical nature such a contention was negatived by the Sup....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of new proceeding which will not be a thing done or omitted to be done under the rule but a new act of initiating a proceeding after the rule had ceased to exist. On this interpretation, the complaint made for the offence under rule 132A(4) of the Defence of India Rules, after April 1, 1965, when the rule was omitted, has to be held invalid. That being the settled legal position with regard to....