1996 (10) TMI 59

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... are disposed of by this common judgment. The respondents were tried in connection with offence under section 276B of the Income-tax Act, punishable under the Income-tax Act, 1961 (hereinafter referred to as "the Act"), and the learned Chief Judicial Magistrate, Jalandhar, having found them guilty convicted them of the said offence and instead of sentencing them he directed them to be released on p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... daughters of marriageable age, as observed by the learned Chief Judicial Magistrate in his judgment. The other respondent, D. P. Mishra, is alleged to be the accountant. Therefore, none of them can be under the age of 18 years. Respondent No. 1 is, of course, a company. In view of the above reasons, the order of probation cannot be upheld. The revisions are, therefore, allowed. The judgment of t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X