TMI Blog2002 (9) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... 002 - Judge(s) : S. RAJENDRA BABU. and P. VENKATARAMA REDDI. JUDGMENT The judgment of the court was delivered by S. RAJENDRA BABU J.-- The appellants before us received deposits from Amar Singh, Gurdev Singh and Hardev Singh on different dates in the year 1985 and this fact was disclosed in the income-tax return filed for the assessment year 1986-87. The Income Tax Department initiated prosecution against the appellants for offences arising from non-compliance with section 269SS of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). Section 269SS of the Act provides that "no person shall take or accept from any other person any loan or deposit otherwise than by an account-payee cheque or account-payee bank draft wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, contended that section 276DD of the Act is omitted with effect from April 1, 1989, and hence for the offence committed prior to that date the provision could be enforced. He further emphasized that the complaint had been filed prior to omission of section 276DD of the Act on April 1, 1989. Since the effect of section 6 of the General Clauses Act is to prevent obliteration of a statute in spite of its repeal and to keep intact the rights acquired and liabilities incurred during its operation and permit continuance or institution of any legal proceedings or recourse to any remedy available before the repeal for enforcement of the same, it is contended that the offences committed during the continuance of a statute can be prosecuted and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the difference between "omission" and "repeal" of an enactment; that the observation that "omission" being different from "repeal" has abruptly been made with out being preceded by a discussion or reference to authoritative text books; that no reason or rationale could be found to discern a distinction between "repeal" and "omission"; that the reason for this approach is obvious; that when this court held that a rule is not an Act or Regulation, further examination of the same whether it would apply to an omission did not really arise for consideration; that observations in that regard only escaped inadvertently and not after consideration; that "omission" of a provision results in abrogation or obliteration of the omitted provision in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be repealed or put them in a schedule; that sometimes the words "shall cease to have effect" are used; that when the object of repeal affects only a part of the Act, the words "shall be omitted" are used; that this aspect has been dealt with by Halsbury, fourth edition, volume 44, at page 604, footnote 4; that "omission" and "repeal" have identical effect in operation of the statutes. He adverted to section 6A of the General Clauses Act in which it is stated that if any Act repeals any enactment making textual amendment in the Act by express omission, insertion or substitution of any matter, then, unless different intention appears, the repeal shall not affect the continuance of such amendment made by an enactment so repealed and in opera ..... X X X X Extracts X X X X X X X X Extracts X X X X
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