Law:

Section:

Where complaint punishable under section 276E, was filed only a day prior to omission of this section, in absence of any saving clause, prosecution would be barred Section 276E of the Income-tax Act, 1961 [as omitted by Direct Tax Laws (Amendment) Act, 1987] - Offences and prosecution - Failure to comply with provisions of section 269T - Assessment year 1984-85 - Appellants were prosecuted for committing an offence under sections 269T and 278B, punishable under section 276E on ground that they had shown certain transactions in different amounts in cash, instead of draft or cheque - Complaint against applicants was filed only a day before section 276E was omitted by amendment dated 1-4-1989 by Direct Taxes Laws (Amendment) Act, 1987 - Whether where no saving clause had been prescribed in Amendment Act, prosecution against applicants could not be permitted by imposing punishment under section 276E - Held, yes - Whether, however, department was free to proceed against applicants under section 271E - Held, yes CASES REFERRED TO Parmanand Das Brij Bhushan Das v. Union of India [Criminal Revision Nos. 528 to 531 of 1997, dated 14-2-2001] [Para 3],Ramchandra v. State of M.P. 2002 (1) Vidhi Bhaswar 44 [Para 3] and Kolhapur Canesugar Works Ltd. v. Union of India AIR 2000 SC 811 [Para 3]. O.P. Soni for the Applicant. R.L. Jain for the Respondent. ORDER S.L. Kochar, J. - This revision has been preferred by the applicants against the judgment dated 18th Aug., 1999, rendered by I ASJ, Indore in Criminal Appeal No. 69/95 arising out of the judgment dated 27th June, 1995, delivered in criminal Case No. 02/86 by ACJM, Indore (Economic Offence), remanding the case back to the trial court for framing the charge under section 278B of the IT Act, 1961 (for brevity, 'the Act'), and proceeding against the applicants in accordance with law. 2. The contention of the counsel for the applicants is that penal provision, i.e., section 276E of the Act, has been removed from the statute by an amendment dated 1st April, 1989, by the Direct Tax Laws (Amendment) Act, 1987. In the case on hand, the complaint against the applicants was filed only a day before the said omission. The substantive…

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