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TMI Blog1973 (8) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... 46(1)(c) of the Act for failure to keep true and complete accounts and section 46(2)(c) of the Act for fraudulent evasion of payment of tax. In respect of the charge under section 46(2)(c) of the Act, the District Magistrate acquitted the accused. But they were convicted in C.C. No. 90 of 1970 under section 46(1)(a) of the Act and each of them was sentenced to pay a fine of Rs. 600 and in default to undergo imprisonment for eight days and in C.C. Nos. 91 and 92 of 1970 under section 46(1)(c) of the Act and each of them was sentenced in each of those cases to pay a fine of Rs. 500 and in default to undergo imprisonment for one week. In the appeals filed by the accused before the Sessions Court, Kottayam, their convictions and sentences in al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... papers". On examining them, the officers found that the entries in them were different from those in the account books which had been submitted to them by the accused. Those secret account books and papers were then taken into custody. It was thereafter that prosecution was launched. 3.. The prosecution case is that the entries in the secret books differ widely from those in the account books produced before the officers and that, consequently, the entries in the account books produced before the officers were false and the returns that the accused filed previously before the officers in respect of their sales and turnovers were also false. According to the accused, it was not from their custody that the secret books were taken and the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er turnover and profits is not the correct one and in the absence of proper explanation on the part of the assessee, it may be open to the officer to ignore both sets of accounts if he has reason to doubt that both of them are false. But, they are all for purposes of assessment only. They cannot be extended to criminal trials where different considerations prevail. The right of an accused to remain silent if he so wishes during trial is well-recognised. His silence cannot be allowed to any degree to become a substitute for proof by prosecution of its case. The presumption of innocence in his favour entitles him to the benefit of every reasonable doubt. The whole prosecution case here has been built on the assumption that the secret accounts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the secret account books at the time of their recovery, there is serious doubt. They were recovered from the room which was accessible through the Kallupalam Auto Stores also. The prosecution has no case that any of the accused or any of their employees was found inside that room when the officers entered the place of business of the Kallupalam Lad's Jewellery Mart for inspection. No jewellery of any kind was also in that room at that time. P.Ws. 1 to 5 are the witnesses examined to prove the recovery. Of them, all except P.W. 4, are officers of the sales tax department. P.W. 4 is an independent witness. He is an attestor in the mahazar prepared at the time of recovery. His evidence shows that he had not seen the actual seizure of the sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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