STATE Vs. HAR NARAIN

JUDGEMENT

(1.) Har Narain respondent No. 1, Karta of Hindu Undivided Family, was running business in the name and style of M/S. Chiranji Lal Ramjl Das, Delhi. This firm is assessed to income tax. On November )2, 1965 the said Hindu Undivided Family was converted into a registered partnership firm with Har Narain and his five SOBS being (he partners. This firm had various branches situated at different places. One of the branches was run under the name of M/s. less Om Parkash Gauri Shankar, Delhi.

(2.) During the course of assessment it was noticed that Har Narain had made false verification and had also falsified the records of M/s. Om Parkash Gauri Shankar with the assistance of other respondents. It was found that Har Narain along with other respondents with the intention to defraud the income-tax authorities had committed offences under section 193, Indian Penal Code, and section 52 of the Income Tax Act, 1922 between June 12, 1951 and February 15, i956. The matter was duly reported to the Central Bureau of Investigation for investigation.

(3.) On November 13, 1967 the Income Tax Officer filed a complaint against the respondents under section 52 of the Income Tax Act, 1922 and section 193, Indian Penal Code. The same day a charge sheet was filed by the Inspector of Police, C B.I., against the respondents under "section 120-B read with section 420, 477A, 467/471 Indian Penal Code ., section 193 Indian Penal Code . and section 52 of the Income Tax Act, 1922, and section 420, 477A, 467/471 Indian Penal Code ., 193 Indian Penal Code . and section 52 of the Income Tax Act 1922" after obtaining the requisite consent under section 196-A (2) of the Code of Criminal Procedure, 1898 (hereinafter referred to as the old Code).