9911796707
TMI Blog1997 (2) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... , is the appellant herein who is the complainant in C. C. No. 124 of 1991. Aggrieved by the orders passed by the Special Judge for Economic Offences, Hyderabad, dated May 24, 1993, the present appeal is filed. The facts in this case are not in dispute. The Income-tax Act as it stood prior to April 1, 1989, under section 276DD provides for prosecution of persons who received deposits or loans oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Defence of India Rules, 1962, promulgated under the Defence of India Act. But the said rule ceased to be in existence on the issuance of a notification by the Ministry of Home Affairs on March 30, 1965, by which the Defence of India (Amendment) Rules, 1965, were promulgated. In a case of identical nature such a contention was negatived by the Supreme Court way back in 1970 in Rayala Corporati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne or omitted to be done under the rule but a new act of initiating a proceeding after the rule had ceased to exist. On this interpretation, the complaint made for the offence under rule 132A(4) of the Defence of India Rules, after April 1, 1965, when the rule was omitted, has to be held invalid. That being the settled legal position with regard to a provision which has been omitted or ceased to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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