earlier years some provision had to be made. Sub-section (2) of Section 297 enumerates such provisions, The material portion of Section 297 ... classification made by Clause (g) of Sub-section (2) of Section 297 of the Income-tax Act of 1961 can be justified either as relevant
material provisions of the 1961 and 1922 Acts. Sub-section (1) of Section 297 of the 1961 Act repeals the 1922 Act; then Sub-section ... supra), held that Clauses (f) and (g) of Sub-section (2) of Section 297 of the 1961 Act do not contravene Article
comparative analysis of Section 28(1) of the repealed Act and Section 271 of the Act that the provisions of Section ... notice under Section 271 of the Act in the present case, I should hold that the provisions of Section 297(2)(g) are violative
Section 28(1) of the old Act, penalty can be imposed on the assessee under Section 28(1) by virtue of Section 297 ... said that Section 271 cannot be applied to a case falling under Clause (g) of Sub-section (2) of Section 297.
17. The question
Section 271 of the Act are more stringent than that of Section 28 of the old Act. If, according to our interpretation, Section 297 ... section (2) of Section 227 of the Act, the provision of Section 6 of the General Clauses Act may be attracted.
(2) When Section 297
required under Section 139 or has without reasonable cause failed to comply with the notices under Section 142 or Section 143 or has concealed ... default mentioned in Section 28(1) of the Act of 1922 if his case falls within the terms of Section 297(2)(g) .... Similarly
sections 270 to 275 Sub-section (1) and (2) of section 271 of the Act provide (After reading sub-section (1) and (2) of Section ... material bearing. Sub-section (1) as well as clauses (a) to (g) of sub-section (2) of section 297 , with which we are concerned, reads
Section 297 in The Himachal Pradesh Roadside Land Control Act, 1968
297. Streets in Keylong City
considered and decided ."
10. The 1922 Act was repealed by Section 297(1) of the 1961 Act, which by Section 297(2) enacted certain ... under Section 35 of that Act and not under the provisions of the 1961 Act. He referred to the provisions of Section 297
Section 297 Sub-section (2) of that Act excluded the applicability of Section 6 of the General Clauses Act. Section 297 Sub-section (1) repealed ... true that there is no express sub-clause in Section 297(2) of the 1961 Act which provides for the continuation of such proceedings
