contention is that clauses (f) and (g) of sub-section (2) of section 297 of the said Act contravened the provisions of article ... under section 139 of the Act, action under sections 147 and 148 of the Act is permissible under the conditions specified in section 297
been repealed by Sub-section (1) of Section 297 of the 1961 Act. If things had rested there, Mr. Sibal would indeed have been correct ... submission. Clauses (a) and (c) of Sub-section (2) of Section 297 have, however, to be considered before coming to a decision about this matter
contained in an order under Section 31 , Section 33 , Section 33-A Section 33-B , Section 66 or Section 66-A.'
I have stated ... Income-tax . This case dealt with Clause (g) of Sub-section (2) of Section 297 of the 1961 Act. The relevant part thereof runs
Section 297 in The U.P. Co-operative Societies Rules, 1968
297.
(1) Where a person ceases to be a member of a co-operative ... land is not given back to the member for reasons provided in Section 82, shall, for the purpose of exchange of land with the land
came into force
from 1st April, 1962. Sub-section ( 1 ) of section 297 of
the new Act repealed the old Act and by sub-section ... within sub-section (2) of section 150 .
Section 151 made it a condition precedent to the issue of
the notice under section 148 that
hold that Section 52 of the Income-tax Act, 1922 has not repealed Section 177 , Indian Penal Code. Therefore, the prosecution under Section 177 , Indian ... saved and that, therefore, the prosecution under Section 52 of the repealed Act is unsustainable. ,
41. Section 297 (1) of the Income
could only be taken under section 35(1) of the old Act in view of the provisions of section 297 ... made under the old Act. The revenue also pointed out that section 297(2) which, as pointed out by the Supreme Court in Kalawati Devi
saved and that, therefore, the prosecution under section 52 of the repealed Act is unsustainable.
Section 297 (1) of the Income-tax Act, 1961, repealed ... contended that under clause (2) of section 297 , the prosecution in respect of proceedings pending on the commencement
Section 297 provides for repeals and savings. Sub-section (1) of Section 297 states that the Indian Income-tax Act, 1922 , was being repealed ... section (2) of Section 297 of the 1961 Act runs thus :
"Notwithstanding the repeal of the Indian Income-tax Act, 1922 . . .
(d) where
jurisdiction to issue notices under Section 33B of the Act of 1922, in view of Section 297(2) of the Act of 1961. These authorities ... section (2) of Section 22 of the 1922 Act is to be given. Section 154 of the Act of 1961, which corresponds to Section
