1983 (9) TMI 58

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....was accompanied by an affidavit. In that application, the respondent had stated that he was having one account in his name in Laxmi Commercial Bank Ltd. and three acres of ancestral land and another 8 acres of land which was purchased by him in village Moranwali, District Hoshiarpur. The respondent had stated in the affidavit that he was an agriculturist and had no income which was liable to income-tax under the Act. That application was made on January 4, 1977. On the same date, the respondent made a statement before Mr. M.L. Gupta, Income-tax Inspector, which was in the same terms. On suspicion being raised, enquiry was made and it was found that the respondent owned other properties and was also running la petrol pump. The respondent was....

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....nant has filed this revision petition on the ground that the respondent was more than 18 years of age and could not be given the benefit of Probation of Offenders Act, 1958, in view of s. 292-A of the Act. The revision petition is liable to be accepted on the short ground that in view of s. 292-A of the Act, the respondent could not be granted probation. The section reads as follows : " Nothing contained in section 360 of the Code of Criminal Procedure, 1973 (2 of 1974), or in the Probation of Offenders Act, 1958 (XX of 1958), shall apply to a person convicted of an offence under this Act unless that person is under eighteen years of age". That section was enacted by the Taxation Laws (Amendment) Act, 1975, and it came into force on O....