Posts

Showing posts from April, 2018

Shorthand Dictation, Legal, Transcription No. 3

Image
In that case, the only point for consideration before the Supreme Court was whether prosecution for offences punishable under Section 276 C and Section 227 of the Act and under Sections 193 and 196 of IPC instituted by the department while the re­assessment proceedings under the Act are pending are liable to be quashed on the groundthat theywere not maintainable. It was held that pendency of such proceedings cannot act as a bar.
In that context, in para [80] 6 it was further observed at page 1200 of LR Tax:
"It may be that in an appropriate case, the (100)Criminal Court may adjourn or postpone the hearing of a criminal case in exercise of its discretionary power under {120} Section 309 of the Code if the disposal of any proceedings under the Act which has a bearing on the proceedings before it is imminent so that it may take into consideration the order to be passed therein. Even here the [160] discretion should be exercised judicially and in such a way as not to frustrate t…