In the result, appeal of the Revenue is dismissed
Bench: Dr. Manish Borad & Shri Vinay Bhamore
153D. the cases being dealt thereunder were circumscribed in the scope of newly substituted Section 148." We are in complete agreement with the view taken by the Division Bench of Rajasthan High Court in the aforesaid decision. 22. Applying the principles of law as discussed hereinabove, we are of the clear opinion that the foundation of the present case