Probation barred for adult convictions under the Income-tax Act where the statute expressly excludes such relief.

Section 292A of the Income-tax Act excludes the benefit of section 360 CrPC and the Probation of Offenders Act for persons convicted under the Act, except where the offender is under eighteen years of age. As the conviction was for an offence under section 276B and the record showed the accused were not minors, the trial court had no power to extend probation. The grant of probation was therefore contrary to the statutory prohibition, and the probation order was set aside with the matter remanded for fresh orders in accordance with law.

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Issues: Whether the benefit of probation could be granted to persons convicted of an offence under section 276B of the Income-tax Act, 1961 in view of section 292A of that Act.

Analysis: Section 292A expressly provides that section 360 of the Code of Criminal Procedure, 1973 and the Probation of Offenders Act, 1958 do not apply to a person convicted of an offence under the Income-tax Act unless that person is under eighteen years of age. The conviction here was for an offence under section 276B of the Income-tax Act. The record showed that the accused were not under eighteen years of age, and one of them was a company. The trial court therefore erred in extending probation contrary to the statutory prohibition.

Conclusion: The grant of probation was invalid and the revisions were allowed in favour of the Revenue. The order granting probation was set aside and the matter was remanded for passing orders according to law.

Ratio Decidendi: Where a taxing statute expressly excludes the application of probationary relief except for offenders under eighteen years of age, probation cannot be granted to an adult convict under that statute.

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