1955 (9) TMI 47 - HC - VAT and Sales Tax

Summary

Issues:
1. Leniency in sentencing for serious offenses under IPC and Bombay Sales Tax Act.
2. Jurisdictional issue regarding the trial of the accused under section 465 read with section 471 of the Indian Penal Code.

Analysis:
The accused was charged with offenses under section 465 read with section 471 of the Indian Penal Code and section 36(g) of the Bombay Sales Tax Act, 1953. The accused, a businessman, was found to have fabricated false bills to defraud the State of its legitimate dues. The trial Magistrate, despite the seriousness of the offenses, imposed a lenient sentence of a small fine and short imprisonment periods, considering the accused's admission of guilt and plea for mercy. However, the High Court found the leniency unjustified given the gravity of the offenses, emphasizing the accused's depravity of character in maintaining false accounts and fabricating bills to deceive the authorities.

Regarding the jurisdictional issue, the High Court noted a recent case holding that the Sales Tax Officer is considered a "Court" under section 195 of the Criminal Procedure Code. As a result, offenses falling under that section cannot be tried by a Court without a complaint filed by the Court before which the document was produced. Therefore, the High Court set aside the conviction under section 465 read with section 471 of the IPC due to lack of jurisdiction by the trial Magistrate. The fine imposed for this offense was remitted. However, the conviction under section 36(g) of the Sales Tax Act was upheld, and the sentence was modified to one month's simple imprisonment in place of the fine. The High Court ordered the issuance of a warrant for the arrest of the accused to serve the revised sentence, thereby rectifying the jurisdictional error while ensuring appropriate punishment for the offenses committed.