2002 (12) TMI 65

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..... esaid appeals. In the aforesaid appeals, a common question of law is involved, as such, they have been heard together and being disposed of by the common judgment. The appellant-Union of India has directed the aforesaid appeals against the judgments dated June 25, 1992, and December 22, 1992, rendered by the ACJM (Economic Offences), Indore, respectively, in Criminal Case No. 95 of 1988 and Crimi .....

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..... d the accused-respondents of both the cases of the offences under section 276DD read with section 278B of the Income-tax Act by the impugned orders. Aggrieved, the appellant has filed the aforesaid appeals under section 378 of the Criminal Procedure Code. Leave to appeal as prayed for was granted by this court. I have heard Shri R.L. Jain, learned counsel appearing for the appellant, and Shri M.A .....

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..... o the coming into force of the Direct Tax Laws (Amendment) Act, 1987. But the prosecution against the respective respondents was instituted after the coming into force of the aforesaid Act. As such, the prosecution for the alleged offences cannot be instituted or continued, on coming into force of the aforesaid Amendment Act of 1987. It is not in dispute that by the Amending Act of 1987 with effec .....

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..... s of section 6(1). If a provision of a statute is unconditionally omitted without a saving clause in favour of pending proceedings, all actions must stop where the omission finds them, and if final relief has not been granted before the omission goes into effect, it cannot be granted afterwards. Savings of the nature contained in section 6 or in special Acts may modify the position. Thus, the oper .....

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..... eeding for imposition of penalty may be initiated under the new provision, i.e., section 271E of the Income-tax Act. In view of the aforesaid legal position, no grounds are made out for interfering with the judgment of acquittals rendered by the trial court in the relevant criminal cases against the respective accused-respondents. In the result, the appeals filed on behalf of the appellants are .....

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