Supreme Court · 1968 INSC 337 · Decided 12 December 1968
T. S. Baliah v. T. S. Rengachari
- Court
- Supreme Court of India
- Citation
- 1968 INSC 337 · [1969] 3 S.C.R. 65
- Case number
- CRIMINAL APPEAL No. 130/1968
- Decided
- 12 December 1968
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Criminal
- Acts & sections cited
- IPC Section 177; Constitution Article 14; Income Tax Act Section 297(2), 52, 277
Headnote
F G H T. S. BALIAB v. T. S. RENGACHARI DecCJ!lber 12, 1968 [J. C. SHAH, V. RAMASWAMI AND A. N. GROVER, JJ.) Income 'Tax Act, 1922, s. 52-lf repealed s. 177 l.P.C.~lf prosecu­ tion under both provisions le11a!-E/Jeat of s. 26 General Clauses Act­ Choice of prosecution under either of-Ifs. 6 General Clauses Act enabled conti­ nuation of pending prosecutions, In respect of the appellant's assessment to income-tax for three years from 1958-59 to 1960-61, the respondent filed three oomplaint petitions before the Chief Presidency Magistrate, Madras, at the instance of
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