1979 (4) TMI 178 - SC - Income Tax

Summary

The Supreme Court of India acquitted the appellant of charges under Section 411 of the Indian Penal Code due to lack of evidence showing his knowledge or reason to believe that the recovered bags were stolen property. The prosecution failed to prove that the appellant possessed the stolen property, as there was no evidence linking him directly to the theft or payment for the bags. The mere presence of the appellant at the shop where the goods were delivered was deemed insufficient to establish guilt under Section 411 IPC. Consequently, the appellant was acquitted, and any paid fine was ordered to be refunded.