9911796707
TMI Blog1980 (4) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... Ram, was convicted by the Chief Judicial Magistrate, Bareilly, u/s. 277 of the I.T. Act, 1961, for filing false returns of his income for the various years from 1957-58 onwards to 1963-64, and in each case he was sentenced to six months' rigorous imprisonment. On appeals in all these seven cases, the learned Sessions judge, Bareilly, while maintaining the conviction of the opposite party No. 1, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter of the sentence imposed by the Chief judicial Magistrate in each case. At the time of hearing none appeared for the opposite party No. 1. I have, therefore, heard only the learned counsel for the applicant and the learned Government counsel. It appears that the applicant, i.e., the ITO, as well as both the courts below, had no correct idea of the law applicable at that time. They ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a long drawn out one could not help it and had to impose the minimum sentence provided by law. The learned sessions judge also followed this law. He, how ever, held that the minimum sentence could be reduced as there were adequate and special reasons to the contrary. But this was not the law either on the date of offence. It is not disputed that the law applicable would be that which existed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion was amended by Act No. 5 of 1964 and the bracketed portion of s. 277 as shown on p. 504 of this judgment was substituted in its place. It appears that the courts below applied the 1975 law as it was in force when the complaints against opposite party No. 1 were filed. But as shown above the law applicable would be the law existing on the date the offence was committed. The learned sessions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... changed and violations have been visited with severe punishment. It may also be pointed out that in Criminal Revisions Nos. 714 and 715 of 1979, even the I.T. authorities had not imposed any penalty upon the assessee, opposite party No. 1. They had been satisfied merely by imposing the tax due after taking into consideration the concealed income. In other cases heavy penalty had been imposed be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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