ACMM, Delhi issued summons to the petitioner for various offences Under Section 292 / 294 / 298 of the Indian Penal Code (' IPC ' for short ... deeming provision.
31. On a bare reading of Sub-section (1) of Section 292 it is obvious that a book etc. shall be deemed
offences under Section 292 IPC and Section 67 IT Act. The offence under Section 292 IPC includes not only overt acts but illegal omissions within ... guilty. We do not accept this argument. The first sub-section of Section 292 (unlike some others which open with the words "whoever knowingly
compliance of the
Act. Reliance placed by the respondent on Section 292 of the Act is again
misconceived. Sections 291 and 292 ... submitting
of an application for repayment of the US64 units. Section 292(1)(d) , deals
with power to make investment of the funds
provided in Section 4 Proviso (c) of the Act.
III. He acted without jurisdiction in issuing the process under Section 292 of the Indian Penal ... from the Censor Board under Section 5A of the Cinematograph Act, the petitioners cannot claim that provisions of Section 292 of the Indian Penal Code
sections (10) and (12) of Section 372 of the Act. Section 372 deals with purchase by company of shares, etc., of other companies. Sub-section ... alleging offences committed by the company under Section 76(5) , 17 / 291 readwith Section 629-A , Section 292(i)(d) /(e) r/w Section
obscene matter viz. photos of naked women and a case under Section 292 , Indian Penal Code (for short ' IPC '). being ... also exempted.
(9) On a bare reading of sub-section (1) of Section 292 it is obvious that a book etc. shall be deemed
petitioner was discharged
of offences only under Section 67 read with Section 85 of IT Act and
Section 294 IPC. It appears that the petitioner ... form. Since the petitioner
was discharged under Section 67 of the Information Technology Act,
prosecution under Section 292 IPC was not permissible.
9. Learned Addl
31st ofAugust, 1967. By that judgment the conviction ofthe petitioners under section 292 of the Indian PenalCode and sentences imposed on them by the trial ... that section provided discriminatory escape from the rigors of the provision. I told the learned counsel that in the state inwhich section 292 existed (this
just
and proper."
26. The tribunal has rejected that Section 292-B would not
come to the aid of the Revenue as the requirement ... Doshi versus CIT , [1978] 113 ITR 22
(Gujarat).
27. Section 292-B of the Act reads as under:-
"292-B. Return of income
accordance with the legal
requirements specified under Section 282(1) of the Act; that Section 292
BB did not have retrospective operation and further that ... notice upon the Assessee
in terms of Section 148 read with Section 282 (1) and Section 153
(2) of the Act is a jurisdictional
