TaxTMI 
TaxTMI 
2016 (10) TMI 378
X X X X Extracts X X X X
X X X X Extracts X X X X
....isposed of as not maintainable vide order dated 11th November, 2011 by the learned Trial Court as the petitioner was facing trial for a socio-economic offence. 2. Thus, on 3rd April, 2007 order for framing charge was passed which was framed on 4th July, 2007 when the petitioner pleaded not guilty. 3. The petitioner again filed an application for revising his application dated 7th August, 2006, however as the same had been dismissed, the second application was also dismissed. On 3rd April, 2010 the petitioner filed a third application, this time requesting the learned ACMM to accept the plea of guilt and take a lenient view in the matter. The learned ACMM on the said application noting the facts of the case convicted the peti....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Thus the judgment of conviction and the order on sentence were set aside and matter remanded back for trial. 6. Undisputedly before the learned Special Judge the petitioner was not present in person. The learned Additional Sessions Judge did not ascertain from the petitioner in person whether his plea of guilt was voluntary or not. Merely because in his application he did not admit the allegations of the prosecution, or that he did not plead guilty at the time of framing the charge, the learned Trial Court could not have come to the conclusion that the plea of guilt was not voluntary. There is no finding by the learned Additional Sessions Judge that any force or coercion was used on the petitioner by the respondent or by the Court t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....me for a reference under this Act; (ii) the fact that in any proceeding under this Act, other than a prosecution, the accused has been ordered to pay a penalty or the goods which are the subject matter of such proceedings have been ordered to be confiscated or any other action has been taken against him for the same act which constitutes the offence; (iii) the fact that the accused was not the principal offender and was acting merely as a carrier of goods or otherwise was a secondary party to the commission of the offence; (iv) the age of the accused.]" 9. Thus the Statute provides that even if an accused is convicted for the first time or that he has paid penalty or he is not the principal offender or his age will not be considered ....