Express statutory bar on probation relief for Income-tax Act convictions leaves conviction intact and sentence open for reconsideration.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....An express statutory bar under the Income-tax Act excludes relief under Section 360 Cr.P.C. and the Probation of Offenders Act for a person convicted of an offence under the Act, except where the person is under eighteen years of age. A person convicted under Section 277 could therefore not lawfully be released on probation. The probation order was set aside, the conviction remained undisturbed, and the matter was remitted to the trial court for fresh consideration of sentence only after hearing both sides.....