/ 1 / IN THE HIGH COURT OF JUDICATURE AT BOMBAY CRIMINAL APPELLATE JURISDICTION CRIMINAL APPLICATION NO.2756 OF 1997 Union of India ...Applicant vs. Ghanshyamdas Biyani & Anr. ...Respondents --- Shri H.V. Mehta for Applicant Shri D.P. Adsule, APP for State ---- CORAM: V.M. KANADE J. DATED 10TH NOVEMBER, 2008 P.C. 1. Heard the learned Counsel appearing on behalf of the State. The Appellant is challenging the judgment and order passed by the Additional Chief Metropolitan Magsitrate,47th Court, Esplanade, Mumbai. By the said judgment and order dated 31st March, 1997, the learned Magistrate was pleasd to acquit the Respondent Accused for the offence punishable under section 276-DD of the Income Tax Act. 2. I have perused the impugned order. The Trial Court has held that section 276-DD have been omitted from the Income Tax Act with effect from 1.4.1989 and the prosecution was initiated under the aforesaid provision after the said provision was deleted from the Income Tax Act. The Trial Court, therefore, held that the prosecution under the said provision was not maintainable. The Trial Court has given its finding by relying on the judgment / 2 / of the Apex Court reported in AIR 1970 Supreme Court 494 in M/s. Rayala Corporation (P) Ltd. Vs. The Director of Enforcement and reported in Vol.217 Income Tax Report 502 in Harikrisha Vs. Union of India (Madhya Pradesh High Court). Hence, no case is made out for grant of leave. Leave is accordingly refused. V.M. KANADE J.