TMI Blog1948 (9) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... have been com- mitted by the petitioner was anterior to the enactment of Section 16A of the Amended Act. Section 16A came into operation on 1st January, 1948. It is really unnecessary to decide whether any vested right is taken away even if Section 16A is to be given retrospective effect. The offence with which the petitioner was charged was failure to pay the tax due under the law as it stood bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have to prove that the accused is guilty of the offence with which he was charged, i.e., that he failed to pay the tax due from him. The expression "due" can only be interpreted to mean "lawfully due". Section 16A cannot be construed independently of the amended Section 15(b), both of which came into effect long after the alleged commission of the offence with which the petitioner accused was char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to was really final. The learned Judge observed, "the accused can dispute the correctness of the amount levied but he has not done so here". If the finality was not so final as to preclude a dispute about the correctness of the amount levied, I am really unable to understand how the other "disputes" about the correctness of the levy including its validity can be excluded from investigatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... J., as he then was in Crl. R.C. Nos. 1257, 1258 and 1259 of 1946. I have therefore considered it un- necessary to refer this question to a Bench for decision. Following the trend of cases decided in this Court-and the deci- sions as I have pointed out have been consistent on the point-I hold that as the offence was alleged to have been committed prior to 1st January, 1948, when the Amending Act ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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