SITA RAM RAMBISHAL Vs. STATE OF MADHYA PRADESH

JUDGEMENT

(1.) These are two appeals directed against the order of the High Court of Madhya Pradesh rejecting a Reference made by the Sessions Judge against the prosecution of the appellants for contravening the provisions of the C. P. and Berar Sales Tax Act (XXI of 1947), hereinafter called the 'Act'.

(2.) A firm of which five brothers including the two appellants were partners submitted, their sales tax returns for the quarter beginning June 1, 1947 to the quarter ending December 31, 1951. A complaint was filed against the partners on July 19, 1957 on the ground that the returns filed by them were false and the accounts produced were incorrect and therefore an offence under S. 24 (1) (b) and (g) of the Act was committed.

(3.) On December 12, 1958, an objection was taken by the accused persons that under S. 26 (2) of the Central Act, the prosecution could not be instituted as it was barred by time, having been instituted more than three months after the commission of the offence. The learned Magistrate did not go into the objection on the ground that it was not the proper forum for raising the objection. Four revisions were taken to the Sessions Judge who on May 4, 1959, made a reference to the High Court for quashing the proceedings. But the High Court rejected the reference on the ground that a person making a false return neither acts nor purports to act under the Act and therefore S. 26 (2) is not applicable to him. It is against that order that these appeals were brought by Special Leave.