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TMI Blog1981 (4) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 196 of the IPC, the first accused was sentenced to pay a fine of Rs. 500, the second accused, Ugamraj Jain, to pay a fine of Rs. 1,000 and in default to suffer rigorous imprisonment for six months and the third accused, Smt. Taramani Bhandari, to pay a fine of Rs. 500 and in -default to suffer rigorous imprisonment for three months. In respect of the offence punishable under s. 193 of the IPC, the first accused was sentenced to pay a fine of Rs. 500, the second accused, Ugamraj Jain, was sentenced to pay a fine of Rs. 1,000 and in default to suffer rigorous imprisonment for six months and the third accused, Smt. Taramani Bhandari, was sentenced to pay a fine of Rs. 500 and in default to suffer rigorous imprisonment for three months. The appellant contends that the sentences awarded by the lower court are contrary to law and not commensurate with the gravity of the offences committed by the respondents and the reasons given by the lower court for not awarding even the minimum sentence prescribed under s. 277 of the I.T. Act are not in accordance with law. The facts of the case may be briefly noticed before considering the question whether the sentence should be enhanced. M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anguage seized from the premises. On comparison of Exs. P-14 and P-16 with the set of accounts maintained in Marvari language (Exs. P- 13 and P-15) it was found that the net profit as entered in the account books maintained in Marvari language under Ex. P-15 was Rs. 37,560 and that the share of each partner was Rs. 18,780 for the period aforesaid. However, the corresponding figures regarding the net profits paid to each partner were entered in the English sets of accounts as Rs. 19,983 and Rs. 9,981 respectively. P.W. 4 received the duplicate return of the income for the assessment year 1967-68, viz., Ex. P-23, relating to the first accused on July 17, 1971. This had been signed and verified by the second accused. The business income was shown in this return as Rs. 20,140 based on the statement, Ex. P-24. The statement (Ex. P-24) and the return of the income entered in Ex. P-23 were based on the figures entered in the books of account maintained in the English language. P.W. 4 also received a revised return of income for the assessment year 1967-68 (Ex. P-25) relating to the first accused-firm on July 20, 1971, accompanied by type-written statement, Ex. P-26. These returns are base ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Marvari account books the accused had delivered a revised return of income wherein they had shown the correct figures and the assessment was completed accepting the revised return. Therefore, he did not award the minimum imprisonment mentioned in the proviso to s. 277 of the I.T. Act. In addition to these facts taken into consideration by the learned Magistrate, I would add that fourteen years have passed since the offences were committed. Penalties also have been levied on the accused by the Department. In addition, one more fact may be taken into consideration, viz., the account books were written by a part-time employee. There is nothing on record to show that either the second accused or the third accused is conversant with English. The learned Magistrate has observed that " the manipulation of the English sets of accounts has been done as per the instructions from the second accused ". This observation is not based on any evidence. Ramu, the part-time accountant, who maintained the books of account in English, has not been examined as a witness for the prosecution. Therefore, the inference of the learned Magistrate is not justified. However, the fact remains that the boo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntained the correct figures regarding the income from the business of the firm and that the figures entered in the books of account maintained in English were false and fictitious figures and that these figures were entered for the purpose of evading income-tax. Returns were submitted by the accused regarding their respective incomes from the business conducted in the name of the first respondent-firm to the ITO, City Circle VI, Madras. These returns based on the books of account maintained in English were found to be false and subsequently, after the seizure of the accounts, returns containing the correct statements of income were submitted by the second accused. These facts alleged by the prosecution were spoken to by the witnesses for the prosecution and supported by the exhibits filed on the side of the prosecution and marked as Exs. P-1 to P-34. The learned Magistrate accepted the evidence adduced by the prosecution and found that the prosecution has proved that accused I to 3 conspired together to fabricate false evidence in the form of sets of accounts maintained in English, suppressing about 50 per cent. of the profits with the intention that they may appear as genuine in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s given some special reasons for not sentencing the second accused to the minimum term of imprisonment contemplated under the proviso to s. 277 of the I.T. Act. The offences were committed by the second accused ten years prior to the date of the judgment of the trial court and this fact was taken into consideration by the learned Magistrate. The judgment was delivered on June 15, 1976. Since then four more years have passed by and the second accused, according to the learned counsel for the respondents, has suffered the agony of the anticipatory fall of the knife on his neck at any time, metaphorically. A penalty also has been imposed by the Department on the accused for the offences committed by them in addition to the fine imposed by the trial court. It is not disputed that after the offences, for the commission of which these accused have been charge-sheeted in this case, viz., C. C. No. 3492 of 1973, and the connected case, C. C. No. 3491 of 1973, they have gone straight and have not repeated the performance. One other fact that may be taken into consideration in favour of the second accused is the admitted fact that the books of account in English were written by a part-time e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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