TaxTMI 
TaxTMI 
1993 (11) TMI 46
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....minal Revision Cases Nos. 195 to 208 of 1990 have been filed by the Department. The learned Magistrate in each of the said 14 cases has convicted the appellant-accused under sections 193, Indian Penal Code (28 counts), 196, Indian Penal Code (28 counts), 420, Indian Penal Code (28 counts), 468, Indian Penal Code (28 counts) and section 471 read with section 468, Indian Penal Code (42 counts) and under section 277 of the Income-tax Act (56 counts), and under all sections and on all counts sentenced to undergo rigorous imprisonment for six months and to pay a fine of Rs. 200 in default to undergo rigorous imprisonment for one month. In the appeal, the learned Sessions Judge confirmed the convictions under all the sections and on all counts,....
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....er, the Department came to know that the accused had defrauded the Department to the extent of Rs. 44,793, and on completion of the investigation the Department filed the private complaint before the Additional Chief Metropolitan Magistrate (Economic Offences-II), Egmore, Madras-8. The learned Magistrate after preliminary enquiry framed charges under the sections stated above. The accused denied the charges. The learned Magistrate on consideration of the evidence adduced in the case came to the conclusion that the Department has proved the offences charged with and, therefore, he convicted and sentenced the accused as aforementioned. In the appeals filed by the accused, the appellate court confirmed the conviction but however regarding th....
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....and refund orders were passed. It is the evidence of P. W.-21, zonal accounts officer of the Revenue Board, that on the basis of the refund orders issued by P. W.-4, pay orders were issued to the accused by him. P. W.-5, Manager, Bank of Thanjavur, Mylapore Branch, has testified that the accused opened seven accounts-one in the name of N. Mani who is a dead person and the other six in fictitious names, and submitting the pay orders he received the money. These witnesses have filed the relevant records relating to the transactions. There is absolutely no reason whatsoever to disbelieve the evidence of these responsible officers of the Income-tax Department and the bank. Further, it is in evidence that the accused has given three confession ....
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....e refund orders and pay orders and got money from the bank by defrauding the bank also. Learned counsel appearing for the accused would contend that section 277 of the Income-tax Act under which the Department has filed the criminal complaint applies only in respect of any fraud committed by an assessee to income-tax and not any non-assessee who makes a false statement, and that being the case the private complaint filed by the Department is not maintainable and, therefore, the whole proceedings are vitiated. But I am unable to agree with this contention. A reading of the section would show that the section is in respect of any person and not only an assessee, for it begins with the words "If a person makes", and if really the Legislature ....
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....tting that there were some income-tax officials also involved in the crime, only because they also have not been made accused, this accused cannot escape. This argument is not at all open to him. Thus, I find no merit in these 14 Criminal Revision Cases Nos. 182 to 195 of 1989 filed by the accused. Taking up Criminal Revision Cases Nos. 195 to 208 of 1990 which have been, as aforesaid, filed by the Department against the reduction of substantive sentence passed by the Principal Sessions judge from six months rigorous imprisonment to till the rising of the court, learned counsel appearing for the Department pointed out that as per section 277(1) of the Income-tax Act, a minimum sentence of six months has been prescribed and under clause (ii....