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    <title>2000 (12) TMI 81 - MADRAS High Court</title>
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    <description>The court allowed the revision, setting aside the conviction and sentence imposed on the accused for failing to award the minimum sentence under sections 276C and 277 of the Income-tax Act, 1961. The case involved plea bargaining where the accused pleaded guilty without full knowledge of the consequences. The matter was remitted back for a fresh trial, with the accused&#039;s fine to be refunded. The judicial Magistrate was directed to handle the case promptly within four months from the receipt of records.</description>
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