9911796707
TMI Blog1985 (3) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Chief Judicial Magistrate, Indore, in Criminal Case No. 1075 of 1980, whereby, the respondent has been discharged. In the alternative it is also prayed that if the impugned order is treated to be an acquittal, then the petitioner be granted leave under section 378, Criminal Procedure Code, to prefer, an appeal against the acquittal of the respondent. The facts giving rise to this petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efraud the Income-tax Department and to secure a favourable order of assessment. The case was adjourned from time to time for recording evidence before charge but despite obtaining several opportunities, the petitioner did not adduce any evidence in support of the complaint. On August 10, 1983, also, the complainant was absent. The respondent submitted an application under section 245(2), Crim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inference to be drawn from the impugned order is that the respondent has been acquitted even though no charge was framed against him. But, I am not persuaded to agree with the submission because the acquittal is only after regular trial in which the evidence is adduced after a charge is framed. This is not a case of acquittal. Therefore, merely because the respondent had filed a copy of the judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cquittal, granting of leave also does not arise. The learned counsel for the petitioner in support of his submission placed reliance on the decisions reported in Abdul Nabi v. Gulam Murthuza Khan, AIR 1968 AP 93, Mahant Abhey Dass v. Gurdial Singh, AIR 1971 SC 834, Mehtab v. Nathu, AIR 1930 Lah 461, Raza Hussain v. Emperor, AIR 1935 All 834 and Muhammad Sheriff Sahib v. Abdul Karim Sahib, AIR 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... showing that the return was false, but it must also be established that the accused knew that the return made is false to his knowledge. The prosecution has to establish that not only the verification made by the accused was false but also that he has made such verification with the belief and knowledge that such verification was false or at least that he believed such verification not to be true ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
