ISHWARLAL GIRDHARILAL PAREKH Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) In this appeal, by special leave, on behalf of the appellant, the fifth accused in Special Case No. 9 of 1963, in the Court of the Special Judge for Greater Bombay, Mr. A. S. R. Chari, learned counsel, challenges the order, dated November 24, 1965, passed by the High Court of Bombay, in Criminal Revision Application No. 232 of 1965.

(2.) There are five accused, in Special Case No. 9 of 1963. The appellant, and accused No. 4, are partners of an industrial concern, known as 'Premier Industries'. Accused No. 1 is an Income-tax Consultant, and accused Nos. 2 and 3, are clerks, in the Income-tax Department. The substance of the prosecution case, against these five accused, is that they formed a conspiracy, to cheat the income-tax authorities, in respect of the income-tax assessments, of the Premier Industries, for the assessment year 1960-61, and, in pursuance of the said conspiracy, committed offences, under S. 420 I. P. C., and S. 5 (1) (d) read with S. 5(2) of the Prevention of Corruption Act, 1947 (Act II of 1947), (hereinafter called the Act). They have also been charged with an offence, under S. 468 I. P. C., alleged to have been committed, by them, in furtherance of the said conspiracy.

(3.) The allegations, relating to the commission of the offence, under S. 420 I. P. C., is comprised in charge No. 2. That charge ends up by saying that, by the various acts mentioned therein, the appellant, along with accused No. 1, who is the Income-tax Practitioner, and accused No. 4, dishonestly or fraudulently induced the income-tax authorities and obtained assessment order for less income-tax than due by accused Nos. 4 and 5, and that, all the three of them, have committed an offence, under S. 420, I. P. C. It is not necessary to refer to the other charges.