9911796707
TMI Blog2003 (1) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the present respondent, Om Parkash. It was stated in the complaint that Om Parkash as karta of a Hindu undivided family was a wealth-tax assessee and was assessed under the provisions of the Wealth-tax Act, 1957. It was further stated that on July 17, 1980, Om Parkash had filed a wealth-tax return as karta of the Hindu undivided family as well as a statement of wealth as on March 31, 1980, for the assessment year 1980-81 and had signed the aforesaid return in token of its correctness. In this return he showed his net wealth in the sum of Rs. 1,28,453 after claiming certain exemptions and deductions. On July 9, 1982, a revised wealth-tax return dated July 1, 1982, .vas filed. A statement of wealth as on March 31, 1980, declaring his n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sferred 81 kanals two marlas of land in the name of his wife, Smt. Raj Kumari, in the year 1971, through a civil court decree dated December 20, 1971. In fact the aforesaid land belonged to the Hindu undivided family. Smt. Raj Kumari sold the said land deposited the sale proceeds thereof with Attam Ram Om Parkash. She purchased a land measuring 25 kanals and 19 marlas on July 27, 1976, for a sum of Rs. 28,600 from the funds which were available with her as aforesaid. On that basis, it was maintained by the complainant that the assessee had not shown or declared the aforesaid wealth in his original and revised returns. The Wealth-tax Officer also found that the assessee had shown the value of the land measuring 110 kanals 11 marlas at Rs. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be framed. The respondent-assessee filed a revision petition before the learned Additional Sessions Judge challenging the aforesaid order dated November 26, 1990, passed by the learned Chief Judicial Magistrate. Vide order dated October 12, 1992, the learned Additional Sessions Judge, Sirsa, accepted the said revision petition and after setting aside the order passed by the learned Chief Judicial Magistrate discharged the respondent-assessee. The complaint filed by the complainant was dismissed. It was held by the learned Additional Sessions Judge, Sirs a, that the order of the learned Chief Judicial Magistrate, Sirsa, was unsustainable in the eyes of law inasmuch as it was based upon no evidence and, therefore, it could not be held th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ney has submitted that the perusal of the order passed by the learned Chief Judicial Magistrate would show that a finding of there being a prima facie case for the commission of the offence under sections 35A and 35B of the Wealth-tax Act had been duly returned by the learned Chief Judicial Magistrate. However, according to Shri Sawhney, the learned Additional Sessions Judge had sought to reappraise the entire evidence with a view to find the guilt of the respondent. For this proposition, Shri Sawhney has relied upon a judgment of this court reported in ITO v. Emerson Paul Plastic Co. [1991] 191 ITR 560. On the other hand, Shri A. K. Mittal, learned counsel appearing for the respondent, has submitted that the learned Additional Sessions Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enerally, the order which will have to be made will be one under section 228 (charge to be framed) and not under section 227 (of discharge). Making a reference to Superintendent and Remembrancer of Legal Affairs v. Anil Kumar, AIR 1980 SC 52, in which State of Bihar v. Ramesh Singh, AIR 1977 SC 2018 was quoted, it was observed that the truth, veracity .and the effect of the evidence which the prosecution proposes to adduce are not to be meticulously judged. The standard of test, proof and judgment which is to be applied finally before finding the accused guilty or otherwise is not exactly to be applied. At this stage, even a very strong suspicion founded upon materials before the Magistrate which leads him to form a presumptive opinion as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his has resulted in an apparent error. It was also argued by Shri A. K. Mittal, learned senior counsel appearing for the respondent, that there was nothing on the record to show that the respondent-assessee had committed any offence punishable under sections 35A and 35B of the Act, inasmuch as, merely because an error had been noticed in the returns filed by the assessee, would not mean that there was any wilful or intentional concealment. Be that as it may, at this stage it would not be proper for me to comment upon the aforesaid plea raised by learned counsel. It would be always open for the respondent to raise all such pleas before the learned trial Magistrate in accordance with law. In view of the aforesaid discussion, the present rev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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