2000 (12) TMI 81

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....ed against the judgment dated May 17, 1996, in C. C. No. 181 of 1994 on the file of the judicial Magistrate No. 3, Salem, for not awarding the minimum sentence as stipulated under sections 276C and 277 of the Income-tax Act, 1961. The short facts are : The first respondent, first accused, is a partnership firm in which respondents Nos. 2 and 3/accused Nos. 2 and 3 are the partners. For certain ....

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.... fine of Rs. 500 only on each of the respondents and imprisonment till the rising of the court is against the provisions of section 276C of the Income-tax Act, which has to be set aside and the matter has to be remanded to the trial court for imposing the minimum punishment of six months. It was pointed out by learned senior counsel for the respondents that neither the Assistant Public Prosecut....

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.... to impose the minimum sentence. In support of the above arguments, the decision of the Supreme Court of India reported in Thippeswamy v. State of Karnataka, AIR 1983 SC 747, has been relied on. In that case, the apex court held thus : "We are of the view that this a case in which plea-bargaining seems to have taken place, because on the appellant pleading guilty to the charge, the learned Magi....

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....romise or assurance that he would be let off lightly and then in appeal or revision, to enhance the sentence. Of course when we say this, we do not for a moment wish to suggest that the court of appeal or revision should not interfere where a disproportionately low sentence is imposed on the accused as a result of plea-bargaining. But in such a case, it would not be reasonable, fair and just to ac....