https://www.taxtmi.com/circulars?id=8843 The Probation of Offenders Act requires courts to consider the nature of the offence and the offender's character before granting probation; smuggling is an anti social offence affecting the State's economy and, absent special circumstances, is generally unsuitable for release on probation. The Board directs that the Mysore High Court reasoning be cited in prosecution cases and applied where magistrates might otherwise grant leniency, extending the same public interest rationale to offences under the Direct Taxes laws. en-us Wed, 22 Mar 1972 00:00:00 +0530 Sat, 28 May 2011 13:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8843 The Probation of Offenders Act requires courts to consider the nature of the offence and the offender's character before granting probation; smuggling is an anti social offence affecting the State's economy and, absent special circumstances, is generally unsuitable for release on probation. The Board directs that the Mysore High Court reasoning be cited in prosecution cases and applied where magistrates might otherwise grant leniency, extending the same public interest rationale to offences under the Direct Taxes laws. Circulars Income Tax Wed, 22 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8843