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1971 (11) TMI 7 - KERALA HIGH COURTOffence – Act of 1922 – Act of 1961 – failure to remit tax deducted from dividend – continuing offence - If the offence was completed when Indian Income-tax Act, 1922 was in force, whether prosecution could be launched under Income-tax Act, 1961 – held that offence did, not survive so as to form the subject-matter of a charge under section 276(d) of the Income-tax Act, 1961 - order of acquittal entered by the learned sessions judge is proper and in confirmation of it, this appeal is dismissed
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