registered under Sections
307 / 324 / 323 / 148 / 149 ( Section 295 IPC added, Section 201 added,
Sections 295 / 307 IPC deleted and Section ... registered under Sections
307/324/323/148/149 ( Section 295 IPC added, Section 201 added, Sections
295 / 307 IPC deleted and Section
section (3) of Section 166 of the Act.
From the amending Act it does not appear that the said sub-section
(3) has been deleted ... deletion of sub-section (3) from Section 166 should
be given full effect so that the object of deletion of the said section
section (3) of Section 166 of the Act.
From the amending Act it does not appear that the said sub-section
(3) has been deleted ... deletion of sub-section (3) from Section 166 should
be given full effect so that the object of deletion of the said section
section(2) of section
5 ;
(l) any other matter which has to be or may be
prescribed."
(21). The power under Section ... Section 8-A on the anvil of Article 14 when softer course under Section
15 was available and it was held that Section
section (3) of Section 166 of the Act.
From the amending Act it does not appear that the said sub-section
(3) has been deleted ... deletion of sub-section (3) from Section 166 should
be given full effect so that the object of deletion of the said section
ground that these were
not covered under section 35D of the Act. On appeal, the CIT(A) deleted the
addition of ` 2,97,924/- observing ... ground that such expenses were not
allowable under section 37(3) of the Act was deleted by the CIT(A) which
was upheld
view of the fact that Sub-section (2) of Section 274 had been omitted by Section 65 of the Taxation Laws (Amendment) Act, 1975, with ... person shall pay by way of penalty... Sub-section (2) of Section 274 when it was deleted with effect from April 1, 1976, read
person' shall be deleted from Section 4 (1) ;
(iii) Sub-section (2) of Section 4 shall stand deleted;
(iv) for the words 'primary ... person shall be substituted in Sub-section (3) of Section 4 ;
(v) Explanation to Section 7 shall stand deleted;
(vi) Explanation I to Section
Section 5 . Section 2 embodies the various definitions. In Section 3 the taxing authorities are specified. Section 4 deals with the incidence of taxation. Section ... delete from. Section 7 deals with registration of dealers and Section 8 with voluntary registration of dealers. Section 9 has now been deleted. Section
therefore, the names of respondents 8 and 9 should be deleted. Is Section 82 exhaustive on the subject of "parties to the petition ... provisions of this section, then his petition has to be dismissed under Section 86(1) of the Act. This section, however, does not solve
