TaxTMI 
TaxTMI 
1934 (7) TMI 17
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....as duly continued with the aid of two assessors. The Sessions Judge, agreeing with the two assessors, found the accused not guilty of any of the offences charged against them, and acquitted all of them. The Sessions Judge formed a clearly expressed opinion that the evidence against the accused was wholly unworthy of belief. It will be sufficient to cite one passage in his judgment in which he says: "I think I have said sufficient to show that the whole case is riddled with perjury, and in the circumstances if any particular witness could not be shown on his statement and his previous statements to be definitely a liar, it would be impossible to have any confidence in what he said. For the same reason, I do not think it necessary for me to g....
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....mposed on the High Court in such an appeal. They accordingly reviewed all the evidence in the case, and having formed an opinion of its weight and reliability different from that of the trial judge, they acted upon that opinion and convicted the present appellants. 4. A petition was subsequently presented to His Majesty in Council for leave to appeal, upon the ground that conflicting views had been expressed by the High Courts in different parts of India upon the question whether upon an appeal from an order of acquittal on a matter of fact an appellate Court has the power to interfere with the trial judge's findings of fact if the special circumstances indicated above do not exist. Upon the humble advice of their Lordships leave to ....
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....s to the appeal. 6. Section 423 runs thus: " (1.) The Appellate Court shall then send for the record of the case, if such record is not already in Court. After perusing such record, and hearing the appellant or his pleader, if he appears, and the Public Prosecutor, if he appears, and, in case of an appeal under Section 4)7 the accused if he appears, the Court may, if it considers that there is no sufficient ground for interfering, dismiss the appeal, or may--(a) in an appeal from an order of acquittal, reverse such order and direct that further inquiry be made, or that the accused be retried or committed for trial, as the case may be, or find him guilty and pass sentence on him according to law; (6) in an appeal from a conviction (1.) re....
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....at no distinction is drawn as regards the powers of the High Court in dealing with an appeal, between an appeal from an order of acquittal and an appeal from a conviction. 8. Many authorities were cited to their Lordships which undoubtedly reveal differences of views as to the powers of the High Court in dealing with an appeal from an order of acquittal on a matter of fact. No useful purpose will be served by examining this long list of decisions. It will suffice if their Lordships state the conclusion which they have reached as the result of careful consideration of the full arguments which were addressed to them. 9. There is, in their opinion, no foundation for the view, apparently supported by the judgments of some Courts in India,....