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TMI Blog1995 (10) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs of Criminal Case No. 50 of 1992 instituted against them in the Court of the Additional Chief Judicial Magistrate (Economic Offences), Indore, filed under section 276DD of the Income-tax Act, 1961, as it stood before coming into force of the Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986. The complaint in question against the petitioners has been made on the ground that the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned magistrate, however, vide its order dated August 31, 1994, rejected the petitioners' application holding that the amendment was not retrospective in effect and that the prosecution in question was saved under the provisions of section 6 of the General Clauses Act, 1897. The petitioners have assailed the impugned order and contended that no prosecution could be launched nor any sanction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearly held that section 6 only applies to repeals and not to omissions. In a similar situation, in which a person was sought to be prosecuted for violating a particular rule of the Defence of India Rules, 1962, which though in force at the time of violation, was omitted before the prosecution could actually be launched, their Lordships of the apex court held that the complaint made for the offen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... convicted by such ex-post facto law nor can the enhanced punishment prescribed by the amendment be applicable. But in so far as the Central Amendment Act reduces the punishment for an offence punishable under section 16(1)(a) of the Act, there is no reason why the accused should not have the benefit of such reduced punishment. The rule of beneficial construction requires that even ex-post facto la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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