Probation of Offenders Act should not be lightly applied where statute prescribes minimum imprisonment; prosecutors urged to rely on principle. The Board directs prosecution counsels handling cases under Sections 277 and 278 of the Income Tax Act to rely on the Supreme Court's ruling that, while the Probation of Offenders Act applies despite statutory minimum sentences, courts should not lightly grant probation where the statute prescribes a minimum sentence intended to protect the public; prosecution counsel should invoke that guidance and may pursue selective test cases based on enactment-date arguments.
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Provisions expressly mentioned in the judgment/order text.
Probation of Offenders Act should not be lightly applied where statute prescribes minimum imprisonment; prosecutors urged to rely on principle.
The Board directs prosecution counsels handling cases under Sections 277 and 278 of the Income Tax Act to rely on the Supreme Court's ruling that, while the Probation of Offenders Act applies despite statutory minimum sentences, courts should not lightly grant probation where the statute prescribes a minimum sentence intended to protect the public; prosecution counsel should invoke that guidance and may pursue selective test cases based on enactment-date arguments.
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