Law:

Section:

Section 276DD of the Income-tax Act, 1961 - Offences and prosecution - Failure to comply with provisions of section 269SS - Criminal complaints were registered against respondents for contravening provisions of section 276SS - Trial Judge acquitted respondents of both cases of offence under section 276DD read with section 278B - In both cases, date of alleged offence was prior to coming into force of Direct Tax Laws (Amendment) Act, 1987 which deleted section 276DD, but prosecution was instituted after coming into force of above amendment - Whether in view of law laid down by Supreme Court in case of Kolhapur Canesugar Works Ltd. v. Union of India AIR 2000 SC 811, prosecution for alleged offences could not be instituted or continued on coming into force of repealed provisions - Held, yes - Whether, therefore, no grounds were made out for interfering with of acquittal rendered by trial court and, hence, appeals deserved fate of dismissal - Held, yes FACTS The accused-respondents received cash deposits from persons in contravention of section 269SS. Two criminal complaints were registered against respondent. The Trial Judge on framing charges and completion of the trial, acquitted the accused-respondent of both the cases of the offence under section 276DD read with section 278B by the impugned orders. Aggrieved, the appellant filed appeals under section 378 of the Code of Criminal Procedure. HELD The impugned s of the trial court did not require any interference, as the matter in controversy stood fully resolved by the law laid down by the Apex Court in the case of Kolhapur Canesugar Works Ltd. v. Union of India AIR 2000 SC 811 and the decision of the instant High Court in the case of Parmanand Das Brij Bhushan Das v. Union of India [Criminal Revision No. 528 of 1997, dated 14-2-2001] and other connected matters. It was not in dispute that in both the cases that the date of the alleged offence was prior to the coming into force of the Direct Tax Laws (Amendment) Act, 1987. But the prosecutions against the respective respondents was instituted after coming into force of the abovesaid Act. As such, the prosecution for the alleged offences could not be instituted or…

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