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Judgment
V. K. Bali, J.
No exception can at all be taken to the order dated 8-7-1991, passed by the learned Addl. Sessions Judge, Sirsa, setting aside the order dated 1-9-1990, passed by Chief Judicial Magistrate, Sirsa, and directing the petitioners herein to appear in the trial court for further proceedings in a complaint lodged against them u/s 276DD of the Income Tax Act.
The magistrate discharged all the petitioners on the basis of a judgment of this court, Sewa Ram & Ors. v. State of Punjab (1990) 1 SLJ 275 pertaining to a food adulteration matter whereas learned Addl. Sessions Judge relied upon a judgment of the Full Bench of this court in National Planners Ltd. Vs. Contributories etc., . This court is even otherwise of the view that amendment/deletion brought about in section 276DD with effect from 1-4-1989, and substituting the same with section 271D wherein only penalty has been provided, cannot operate retrospectively unless the substitution is made specifically retrospective or can be so inferred by implied intendment. It may be mentioned here that it is the conceded position that the complaint was filed before amendment/substitution.
Finding no merit in this revision petition, the same is dismissed.