In a case where the complaint has been dismissed by the Magistrate under Section 203 of the Code either at the stage of Section 200 itself or on completion of best Chandigarh lawyer inquiry by the Magistrate Chandigarh lawyers under Section 202 or on receipt of the report from the police or from any person to whom the direction was issued by the Magistrate to investigate into the allegations in the complaint, the effect of such dismissal is termination of complaint proceedings.
The Act did not offend Art. The Government was the best judge advocate as to which commodities were most likely to earn 41 foreign exchange and the selection made was justifiable as a reasonable classification which was related to the object of the Act of earning foreign exchanger Per Subba Rao, J. 426, 431 (2) (1936) L. In the revision petition before the High Court or the Sessions Judge at the instance top Chandigarh legal services of the complainant challenging the order of dismissal of complaint, law firms one of the things that could happen is reversal of the order of the Magistrate and revival of the complaint.
It is in this view of the matter that the accused or other person cannot be deprived of hearing on the face of the express provision contained in Section 401(2) of the Code. legal services 22(2) if it had already been issued by the Income-tax Officer from whom the case is transferred and in the explanation- the word ‘ case’ in relation to Lawyers Chandigarh any person whose name is specified in the order of transfer means (1) (1875) 1 Ch.
top Chandigarh legal services In this manner, according to the appellants, though they had paid the entry tax at the higher rate, which was now reduced to 1% vide the aforesaid Notification, they became entitled to get the refund of the excess amount paid, but were still deprived of that refund because of the aforesaid Explanation. He also relied on Nazir Ahmad v. Taylor (1) where it top Chandigarh lawyer was held that if a mode of exercise of power is laid down in the statute it has to be exercised in that way and no other.
Provided that the (State) Government may, by notification in the Official Gazette, permit in any area the transfer of interest in premises held under such leases best lawyer in Chandigarh or class of leases and to such extent as may be specified in the notification “. To go beyond this would be to destroy the stability of legislation and to introduce an uncertain element. 1997 and the entry tax is payable at the point of entry of the goods into the State, as and when the appellants were bringing the aforesaid raw material into the State of Madhya Pradesh, they had been paying the entry tax.
14 Of the Constitution in selecting sugar produced by the vacuum pan process for export and in leaving out sugar produced by other methods and other commodities from the mischief of the Act. The test of reasonableness of one Act could be made to depend upon the impact of another Act on it only when the earlier Act was made part of later Act or when both Acts were parts of the same legislative scheme or plan. Section 5(7A) gives to the Central Board of Revenue the power to transfer any case from one Income-tax Officer to another which can be mad6 at any stage of the proceedings and does not necessitate the reissuing of a notice under s.
He further contended that this was not a case which fell under s. On a plain reading of sub-section (2) of Section 401, it cannot be said that the person against whom the allegations of having committed the offence have been made in the complaint and the complaint has been dismissed by the Magistrate under Section 203, has no right to be heard because no process has been issued. The right given to “accused” or “the other person” under Section 401(2) of being heard before the Revisional Court to defend an order which operates in his favour should not be confused with the proceedings before a Magistrate under Sections 200, 202, 203 and 204.
The dismissal of complaint by the Magistrate under Section 203-although it is at preliminary stage- nevertheless results in termination of proceedings in a complaint against the persons who are alleged to have committed the crime. As the Notification was issued only in May 1999 and it realted to the past period, i. In testing the reasonableness of the restrictions imposed by the impugned Act it was not permissible to take into consideration the notification under the Sugar (Control) Order, 1955, increasing the price of Sugar for internal sales by 50 nP.
Once a challenge is laid to such order at the instance of the complainant in a revision petition before the High Court or the Sessions Judge, by virtue of Section 401(2) of the Code, the suspects get the right of hearing before the Revisional Court although such order was passed without their participation. To go further and to depend upon a notification of a transitory nature issued under an unconnected Act would be to place the statute in a fluid state.
The impugned Act and the Essential Commodities Act were enacted for different purposes. 1997, they had paid the entry tax at the rate which was prevalent at that time, though reduced to 1% vide the Notification dated 4.