Admonition under criminal procedure can extend to sales tax offences where no statutory exclusion applies.

Section 360(3) of the Code of Criminal Procedure, 1973 was treated as conferring broad discretion to release a first offender on admonition where the offence is punishable only with fine and no exclusion applies. The provision was read as extending to offences under other laws, including the Karnataka Sales Tax Act, 1957, because neither the Code nor that Act excluded its operation. The minimum fine under Section 29(1)(g) was held to matter only if the court declines to proceed under Section 360(3); once admonition is granted, sentencing does not arise. Release on admonition was therefore upheld.

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Issues: Whether the power under Section 360(3) of the Code of Criminal Procedure, 1973 applies to offences under the Karnataka Sales Tax Act, 1957 and whether a convicted first offender can be released on admonition despite the minimum fine prescribed by Section 29(1)(g) of that Act.

Analysis: Section 360(3) of the Code of Criminal Procedure, 1973 was held to confer wide discretion on the court to release a convict after due admonition in appropriate cases. The provision was read as extending not only to the offences specifically enumerated in the first part of the sub-section, but also to offences punishable with fine only, including offences under other laws where no exclusion is shown. Since no provision in the Code of Criminal Procedure, 1973 or the Karnataka Sales Tax Act, 1957 excluded the operation of Section 360(3), the Magistrate was competent to invoke it. The minimum fine under Section 29(1)(g) was held to become relevant only where the court decides not to deal with the accused under Section 360(3); if admonition is granted under that provision, sentencing does not arise.

Conclusion: Section 360(3) of the Code of Criminal Procedure, 1973 applies to the offence under the Karnataka Sales Tax Act, 1957, and release on admonition was upheld.

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