Statutory bar on probation for income-tax offences under Section 292A overrides Section 360 CrPC and the Probation of Offenders Act.

Section 292A of the Income-tax Act creates an express bar against releasing a person convicted of an income-tax offence on probation or under Section 360 CrPC, except where the convicted person is under eighteen years of age. The text states that, because the conviction under Section 277 remained undisturbed, the probation order was contrary to the statutory mandate. The reported result was that the grant of probation was set aside and the matter remitted for reconsideration on sentence only.

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Issues: Whether a person convicted of an offence under Section 277 of the Income-tax Act, 1961 could be released on probation or under Section 360 of the Code of Criminal Procedure, 1973 in the face of Section 292A of the Income-tax Act, 1961.

Analysis: Section 292A creates an express bar against applying Section 360 of the Code of Criminal Procedure, 1973 and the Probation of Offenders Act, 1958 to a person convicted of an offence under the Income-tax Act, except where the convicted person is under eighteen years of age. The conviction under Section 277 was not disturbed, and the order releasing the accused on probation was found to be contrary to the statutory mandate.

Conclusion: The grant of probation was set aside, and the matter was remitted for reconsideration on the question of sentence only. The appeal was allowed.

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