2008 (4) TMI 2

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....ross Street, Lake Area, Nungambakkam, Madras was purchased on 22.11.1982 from one Smt. V. Seshamma.  The appellant stated that the said house was purchased for Rs.2,40,000/- by selling a part of her jewelery and the jewelery of her mother Neelaveni and grandmother Rajamma. On the same day, i.e., 17.2.1983, the office premises of the Chartered Accountant of Kumari R. Jayaprada was also searched under Section 132 of the Act  and in that search a receipt dated 31.8.1982 signed by Smt. V. Seshamma, acknowledging the receipt of advance amount towards the sale of the aforesaid house to the appellant and her mother Smt. P. Neelaveni, for a sale consideration of Rs.5,70,000/- was seized.  2.      &nbs....

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....Section 277 of the Act with default clause.  We are informed that the appellant has remained in jail for seven days. An appeal was filed before the Session Court and the Sessions Judge dismissed the appeal and confirmed the conviction and sentence imposed on the appellant.  Thereafter, the appellant filed Criminal Revision Petition before the High Court.  The High Court from the Assessment Order dated 24.3.1997 for the Assessment Year 1983-1984 has found that the price of the aforesaid property was assessed at Rs.6,75,000/- a sum of Rs.1,56,000/- was paid by the appellant while the balance amount of Rs.5,19,000/- was paid by Kumari Jayaprada and, therefore, no offence was made out under Sections 276-C(1) and 277 (two counts) ....