subsequently revised. Consequently, the assessee filed an application claiming interest under Sections 244(1A) , 214 and 244(1) of the Act on the refund allowed ... Ludhiana, held that the assessee was entitled to the interest under Section 244(1A) on the payments made in pursuance of the assessment order
accused shall be discharged. This Section provides that if upon taking all the evidence referred to in Section 244, the Magistrate considers, for reasons ... Magistrate shall discharge him. This Section again provides the words upon taking all the evidence referred to in Section 244. Then, Section
contended to be so in view of the introduction of section (1A) to section 244 of the Act with effect from October ... assessment orders were passed after March 31, 1975, and sub-section (1A) to section 244 was inserted by the Taxation Laws (Amendment) Act, 1975 , with
USLG (3)/322 (Spl)--In exercise of powers conferred by Section 244 of the Punjab Municipal Act, 1911, and all other powers enabling ... Section 241 thereof then the power to de-notify and dissolve the same must also necessarily flow from the same statute under Section 244
that the contention raised by him is totally without any
merit.
Sections 244 to 246 of the Cr.P.C., which are relevant ... section (1) of Section 245 of the Cr.P.C.
provides that if after taking of the evidence referred to under Section 244 ,
the Magistrate
provided for which would be applicable in the present case. Under
Section 244, when the accused appears, the Magistrate is to hear ... otherwise than the police
report. Under Section 245, after taking all the evidence referred to in
Section 244, the Magistrate has an option that
Under Section 245(1), the
Magistrate has the advantage of the evidence led by the
prosecution before him under Section 244 ... could be from Sections
200 to 204 Cr.P.C. and till the completion of the
evidence of prosecution under Section 244
Respondents cannot invoke the jurisdiction under Section
245 of the Code without following the procedure under
Section 244 of the Code;
i) Exemplifying his arguments ... complaint.
(5) Nothing in this section shall be deemed to affect the
provisions of section 87.
Section 244
Evidence for prosecution.--(1) When
alone. The requirement of Section 246 Cr.P.C. could have been added in the
said Section, i.e. Section 244 ... finds the charge to be groundless.
15. Essentially, the applicable Sections are Section 244 and
245 Criminal Procedure Code, since this is a warrant trial
could be from Sections 200 to 204 Cr.P.C.
and till the completion of the evidence of prosecution under
Section 244 ... used in Section 245 CrPC to an extent that Section 245 CrPC refers to
the sufficiency of evidence recorded during Section 244 CrPC. No such
