T.S. Baliah vs T.S. Rangachari, Income Tax Officer

Whether prosecution under Section 177 of the Indian Penal Code for false statements in income tax returns is barred by the special provision in Section 52 of the Income Tax Act 1922 --- Held No. Whether prosecution under Section 52 of the 1922 Act is sustainable after its repeal by the 1961 Act --- Held Yes, saved by Section 6 of the General Clauses Act. Whether an accused can be prosecuted simultaneously under both Section 177 IPC and Section 52 of the 1922 Act for the same act --- Held Yes, but cannot be punished twice for the same offence under Section 26 of the General Clauses Act.