that the provisions of Section 142A(1) of the Act
are merely machinery provisions and the substantive provisions
of Section 69B cannot be overridden ... legislature.
12. While the omitted section 52(2) applied to the
transferor of the property, section 69B applies to the
transferee - the purchaser
mention about
section 69C of the Act. As is clear from the above, section 69A
deals with unexplained money. Section 69B likewise relates ... section (1) of section 142A , it is clear
that the Legislature referred to the provisions of section 69 ,
69A and 69B but specifically excluded section
legislature.
12. While the omitted section 52(2) applied to the transferor
of the property, section 69B applies to the transferee - the
purchaser ... estimate under the provisions
of section 142(2A) of the Income-tax Act. Moreover, section
69 / 69B are deeming provisions and it is trite
Delhi
548) where this Court, dealing with the scope of Section 2 of the Drugs Act, in the context of
amendment to the rules ... drug with a single active ingredient and approved under Rules 30A, 69B and 75B were to
be marketed under the generic name only
