https://www.taxtmi.com/caselaws?id=257900 The commentary notes that sentencing under Section 55(a) of the Kerala Abkari Act must reflect both aggravating and mitigating factors. A very large quantity of spirit was treated as an aggravating circumstance, but the appellant's limited role as driver, together with the absence of evidence linking him to ownership or financial benefit from the illicit transport, justified leniency. It also stresses that effective deterrence requires action against the real beneficiaries of the illegal trade, not only the carriers. On that basis, the sentence was reduced to three years' rigorous imprisonment with a fine of one lakh rupees and default imprisonment of one year. en-us Wed, 06 Mar 2013 00:00:00 +0530 Wed, 25 Mar 2015 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257900 The commentary notes that sentencing under Section 55(a) of the Kerala Abkari Act must reflect both aggravating and mitigating factors. A very large quantity of spirit was treated as an aggravating circumstance, but the appellant's limited role as driver, together with the absence of evidence linking him to ownership or financial benefit from the illicit transport, justified leniency. It also stresses that effective deterrence requires action against the real beneficiaries of the illegal trade, not only the carriers. On that basis, the sentence was reduced to three years' rigorous imprisonment with a fine of one lakh rupees and default imprisonment of one year. Case-Laws Indian Laws Wed, 06 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257900