V.K.BALI, J. - (1.) NO exception can at all be taken to the order dt. 8th July, 1991, passed by the learned Addl. Sessions Judge, Sirsa, setting aside the order dt. 1st Sept., 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 under S. 276DD of the IT Act.
(2.) THE magistrate discharged all the petitioners on the basis of a judgment of this Court, Sewa Ram & Ors. vs. 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 vs. Contributories, etc. AIR 1958 Punj. 230. This Court is even otherwise of the view that amendment/deletion brought about in S. 276DD w.e.f. 1st April, 1989, and substituting the same with S. 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.;