The learned Attorney General attempted to combat this contention on a two fold ground: (1) That the class of persons dealt with under section 5(1) of Act XXX of 1947 was not only the class of substantial taxdodgers but it was a class of persons whose cases the Central Government, by 1st of September, 1948, had referred to the Commission and that class had thus become determined finally on that date, and that that class of persons could be dealt with by the Investigation Commission under the drastic procedure of Act XXX of 1947, while section 34 of the Indian Income tax Act as amended empowered the Incometax Officer to deal with cases other than those whose cases had been referred under section 5(1) to the Investigation Commission : (2) That in any case the proceedings having started before the Commission in pursuance of the reference under section 5(1) of Act XXX of 1947 those proceedings cannot be affected by the amendment, it having no retrospective operation.