GOEL D C Vs. VERMA B L

JUDGEMENT

(1.) THESE seven petitions being Criminal Revisions Nos. 49 to 55 of 1971, which this order will dispose of, result from the recommendation made by an Additional Sessions Judge, Delhi, on 18th July, 1971 under S. 438 of CrPC that the sentences awarded to the respondents be enhanced so as to make them in conformity with the provisions of S. 276B of the INCOME TAX ACT, 1961 (hereinafter called "the Act"). There are distinguishing features, which will be noticed, but the common contentions raised in these matters deserve to be dealt with in one place.

(2.) THE first of these petitions, i.e., Criminal Revision No. 49 of 1971, arises out of a complaint dt. the 31st March, 1970, preferred under ss. 276(d)/276B r/w ss. 192(1) and 200 of the Act in which Shri D. C. Goel, ITO, figured as the complainant and the accused were M/s Gurdas Kapur and Sons (P) Ltd., and Shri B. L. Verma, who was described as secretary -cum -general manager of accused No. 1. In paragraph 1 of the complaint it was stated that the CIT, Delhi, had directed the complainant under S. 279 of the Act to prosecute the accused. The complainant alleged that the accused who were responsible for paying salaries to their employees were required by S. 192(1) of the Act to deduct income -tax at the source which they were under a statutory obligation to deposit within the prescribed period to the credit of the Central Government and that period, it was asserted, according to r. 30(1)(b) of the Income -tax Rules, 1962, was of one week from the date of deduction. In paragraph 6 of the complaint it was alleged that during the financial year 1967 -68, the accused had deducted a sum of Rs. 4,586 out of the salaries paid to the employees. No details of the dates of deductions or the names of employees to whom the salaries had been paid were given.

(3.) TURNING to the provisions under which the complaint had been filed, S. 276(d) of the Act was amended by Act 19 of 1968 with effect from 1st April, 1968. Originally cl. (d) in S. 276 was as follows :