K GANESH Vs. NARAYANA IYER

JUDGEMENT

(1.) The petitioner in Crl.R.P. Nos.211 to 213 of 1973 was the accused in C.C. Nos.103 to 105 of 1971 in the Court of the Munsiff-Magistrate, Channarayapatna. He was prosecuted for having committed the offences under 5.277 of the Income Tax Act, 1961. The accused pleaded guilty to the charges framed against him and the trial Co,urt released him under S.3 cf the Probation of Offenders Act, after admonishing him. This order passed by the trial Court was challenged by the] Income Tax Department before this Court. With regard to the first charge of sending a, false report of the year 1961-62, this Court dismissed the petition of the Department, thus confirming the order passed by the Trial Court, releasing the accused under S.3 of the Probation of Offenders Act. With regard tp other three charges,, relating to the returns of the year 1964-65, 1965-66 and 1966-67, this Court admitted the revision petitions. After hearing the arguments, this Court remanded the, three cases back to the trial Court for fresh disposal according tp law and directed the learned Magistrate to consider the applications filed by the accused under S.4 read with S.11(1) of the Probation of Offenders Act .

(2.) After the remand, the learned Magistrate, without cabling for a report from the Probation Officer as required under sub-sec. (2) of S.4 of Probation of Offenders Act, decided the question and held that the accused was not entitled to the benefit of S.4(l) of the Probation of Offenders Act, which will, hereinafter be referred to as 'the Act'. He sentenced the accused for six months rigorous imprisonment on each count. The appeal preferred by the accused was dismissed by the learned Sessions Judge of Hasssn with the modification in the sentence. The learned Sessions Judge, sentenced the accused to six months simple imprisonment instead of rigorous imprisonment and directed that the sentences should run concurrently. This order passed by the Courts below, have been challenged by the petitioner-accused in Crl.R.P. Nos.. 211 to 213 of 1973.

(3.) Cr.E.P. Nos.307 to 309 of 1973 are filed by the Income Tax Department praying that the six months simple imprisonment parsed on the accused by the learned Sessions Judge, be modified to six months rigorous imprisonment.