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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 ..... n 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 petitioners during the financial year 1986-87 (assessment yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 be accorded after sections 276DD and 279 of the Act were o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 offence under the said rule after the same was omitted has to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 law of such a type should be applied to mitigate the rig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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