9911796707
TMI Blog1970 (10) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... gard to the filing of a false return and on a plea of guilty a fine of Rs. 10 was imposed on the same two businessmen. Criminal Revision Application No. 300 of 1970 arises out of Criminal Case No. 628 of 1970. The case was instituted upon the requisite sanction to prosecute being granted by the Assistant Commissioner of Sales Tax, Administration, Range II, Ahmedabad, under section 67 read with section 20(6) of the Bombay Sales Tax Act, 1959, hereinafter referred to as the "Act". The sanction was embodied in order No. AC/Con/VI (391-62/B-7195) dated 31st December, 1969, which is found in the record of the trial court. The accusation against the respondents who were partners of a firm doing business in the name of Abdul Sattar and Company, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m, the accused pleaded guilty. The learned City Magistrate, 7th Court, Ahmedabad, thereupon by his order dated 30th April, 1970, convicted the opponents under section 63(1)(i) and section 48 of the Act and sentenced each of them to pay a fine of Rs. 10; in default of payment of fine each of them was directed to suffer simple imprisonment for three days. The State has approached this court by way of the present applications complaining that the sentence imposed on them is grossly inadequate and unduly lenient. Though served with the rule in each matter, the opponents failed to appear either personally or through counsel. Shri K.M. Mehta was, therefore, appointed as amicus curiae to represent their case before this court. As the opponents ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... individual getting better of his reason when passion occasions a complete blackout and makes him oblivious of his obligations towards the society. When, however, offences against public revenues are committed by businessmen with deliberation, no lenient view of the matter can be taken by the courts. Let it not be forgotten that the public revenues collected by way of taxes from the citizens are inter alia employed by the State for ensuring that the citizens are not deprived of their right to possess property. If offences against public revenue are committed by businessmen, it would amount to robbing the State which prevents them from being robbed by others. This cannot be countenanced. It undermines. the faith of the people in the establish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the provisions, which have been embedded in the revenue laws with an eye on ensuring that no contravention is committed of the relevant provisions, a dead letter in the statute-book. On principle, therefore, contraventions of such provisions must be dealt with with firm resolution and iron hand. The sentence of fine of Rs. 10, it is needless to say, is extremely lenient and grossly inadequate. The sentence must, therefore, be enhanced. A sentence of one month's simple imprisonment and of a fine of Rs. 500 will secure the ends of justice. In default of payment of fine, the accused will undergo further simple imprisonment for a term of seven days. In Criminal Revision Application No. 300 of 1970, the charge is less serious than the one i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
