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1998 (3) TMI 92

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..... nt dated November 12, 1997, passed by the Sixth Addl. Sessions Judge, Indore, in Cr. Appeal No. 406 of 1996 setting aside the conviction and sentence recorded by the A. C. J. M. Indore, in Criminal Case No. 21 of 1986 and remanding the case back to the trial magistrate for decision afresh. The petitioners were convicted by the trial magistrate on the charges under sections 276C, 277 and 278B of .....

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..... erse the finding and sentence and acquit or discharge the accused or order him to be re-tried. In the case in hand it may, however, be noticed at the outset that the appellate court below has not directed re-trial of the applicants but merely asked the trial magistrate to pass a fresh decision in the case. I am afraid the course adopted by the learned judge was not in conformity with law. A remand .....

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..... 78B of the Income-tax Act could not have been framed against the petitioners as these sections were not in existence when the act/omission complained of was committed by the accused-petitioners. If that was so, the appellate court below was competent to straightaway record a finding of acquittal. There was absolutely no reason whatsoever to order re-trial on that count. It is pertinent to note h .....

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..... cquit the petitioners. I am not persuaded by the arguments. What is impugned before this court is the order of remand which is obviously not sustainable in law. That being so, the appeal stands revived and it is for the appellate court below to pass appropriate judgment in the case in conformity with law. In the result I allow this revision, set aside the judgment dated November 12, 1997, passed .....

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