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    <title>Provisions of section 287 of Income tax Act.</title>
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    <description>The Board notes causes of lenient sentences in Income-tax prosecutions and directs prosecuting counsels to seek appellate review where courts impose lenient punishments, to stress the premeditated nature and societal harm of tax offences, to treat monetary penalties as distinct from prescribed punishments, to argue that imprisonment till rising of court is not rigorous imprisonment, and to request committal to Sessions where magistrates lack power to impose adequate fines or sentences.</description>
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      <description>The Board notes causes of lenient sentences in Income-tax prosecutions and directs prosecuting counsels to seek appellate review where courts impose lenient punishments, to stress the premeditated nature and societal harm of tax offences, to treat monetary penalties as distinct from prescribed punishments, to argue that imprisonment till rising of court is not rigorous imprisonment, and to request committal to Sessions where magistrates lack power to impose adequate fines or sentences.</description>
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