TaxTMI 
TaxTMI 
1997 (5) TMI 11
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.... passed by the learned Additional Sessions judge, Patiala. By virtue of the impugned order, the learned Additional Sessions judge set aside the order of sentence passed by the Chief judicial Magistrate and directed him to pass a proper sentence in accordance with the provisions of law. The relevant facts alleged are that the learned Chief Judicial Magistrate, Patiala, on May 8, 1986, held the pe....
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.... section 360 of the Criminal Procedure Code, and those of the Probation of Offenders Act do not apply to persons convicted under the Income-tax Act unless he is under 18 years of age. The petitioner was held to be not entitled to the said benefit, Accordingly, the learned Additional Sessions judge remitted the case to the learned Chief judicial Magistrate to pass proper sentence in accordance with....
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....s of law, the court answered the question and in paragraph 25 held as under : "For the reasons aforementioned, our answer to the question posed in the beginning of the judgment is in the affirmative and we hold that the appeal in this case at the instance of the State Government of Chandigarh U. T. against the order under section 4 of the Act passed by the trial magistrate lay only to this court.....
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....ss the order awarding the benefit of the Probation of Offenders Act. Once such is the position and the fact has come to the notice of this court, it would be failing in its duty in not exercising the inherent powers and the illegality cannot be allowed to be perpetuated. Reference in this connection with advantage may be made to the decision of the Supreme Court in the case of Municipal Corporatio....