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P.V. Prabhakara Rao vs Enforcement Directorate on 11 March, 1998

...The question came up for consideration before the Andhra Pradesh High Court in the case of P.V. Prabhakara Rao v. Enforcement Directorate, Hyderabad reported in 1998 Cri LJ 2507 and the said High Court has taken the view that failure to attend and give statement in pursuance of summons issued under Section 40 of the Act, clearly amounts to disobeyance of the directions given by the concerned authority and therefore, provision of Sub-section (1) of Section 56 applies. The learned Judge of Andhra Pradesh High Court interpreted the expression "in any other case" in clause (ii) of Section 56(1) to mean that the said provision would get attracted even though no amount or value is involved in the contravention in question. The aforesaid view of the Andhra Pradesh High Court appears to us, is the correct interpretation of the provisions contained in Sections 40 and 56 of the Act.
Andhra HC (Pre-Telangana) Cites 25 - Cited by 6 - R B Reddy - Full Document
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