Statutory bar on probation under the Income-tax Act prevents equitable relief for tax evasion convictions except for minors.

Probation cannot be granted for an offence under section 276C(1) of the Income-tax Act where section 292A bars the application of section 360 CrPC and the Probation of Offenders Act, except for an accused below 18 years of age. The statutory prohibition prevails over equitable considerations such as old age, so an order granting probation in disregard of that bar is illegal and unsustainable. The result stated in the text is that the probation order and related impugned orders were liable to be quashed.

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Issues: Whether probation could be granted to a person convicted for an offence under section 276C(1) of the Income-tax Act, 1961, in view of section 292A of the Income-tax Act, 1961.

Analysis: Section 292A, introduced with effect from 1 October 1975, excludes the application of section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, to offences under the Income-tax Act, save for the limited exception where the accused is below 18 years of age. The grant of probation on grounds such as old age was therefore contrary to the express statutory prohibition. An order passed in disregard of this bar is illegal and cannot be sustained.

Conclusion: Probation could not be granted to the convicted respondent and the impugned orders were liable to be quashed.

Ratio Decidendi: Where a special statute expressly bars the application of probationary provisions to offences under that statute, courts cannot extend probation on equitable grounds outside the limited exception provided by the statute.

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