2021 (2) TMI 977

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..... e statute book, but the 3rd respondent is not receiving the application - as submitted that just because bill is introduced that will not have enforceability of law, unless it is passed by the Parliament and notification issued to that effect - HELD THAT:- In the present case nothing has happened and the statute remains on the statute book. The 3rd respondent is obligated to receive the applicatio .....

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..... that though Section 245C of the Income Tax Act, Chapter 19 still existing on the statute book, but the 3rd respondent is not receiving the application. He submits that just because bill is introduced that will not have enforceability of law, unless it is passed by the Parliament and notification issued to that effect. In the present case nothing has happened and the statute remains on the statu .....

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