T. S. BALIAH vs T. S. RENGACHARI

The Supreme Court held that the appellant could be prosecuted under both Section 52 of the Income Tax Act, 1922 and Section 177 IPC without any legal conflict, affirming that the provisions of the two statutes are cumulative rather than repugnant. The Court dismissed the appellant's claims regarding the illegality of the prosecution, including the argument that the choice of prosecution violated Article 14 of the Constitution. The judgment clarified that the absence of express saving provisions in the Income Tax Act, 1961 did not preclude the continuation of pending prosecutions under the earlier Act.