INCOME TAX OFFICER Vs. BABU P B

JUDGEMENT

(1.) THIS is a petition filed by the complainant in C.C. No. 45/88 on the file of the Addl. Chief Judl. Magistrate (Economic Offences), Ernakulam. The said case was filed against the accused therein, the respondent herein by the complainant alleging offences punishable under Ss. 276C(i), (ii) and 277(ii) of the IT Act. The learned Magistrate after trial found the accused guilty of the above offences and imposed a sentence on him to undergo three months rigorous imprisonment and to pay a fine of Rs. 5,000 in default of payment of fine, to undergo rigorous imprisonment for 2 months under each count.

(2.) AGGRIEVED by the said conviction and sentence, respondent herein filed an appeal before the Sessions Court, Ernakulam as Crl. Appeal No. 390/91. The Sessions Court considered the entire matter on merits and passed his judgment dt. 6th July, 1993 confirming conviction of the respondent herein, but reduced and modified the sentence imposed on him. The respondent is sentenced to undergo imprisonment for 3 days for each of the offences under Ss. 276(i), (ii) and 277(ii) of the IT Act and to pay a fine of Rs. 1,000 on each count and in default of payment of fine, to undergo simple imprisonment for one month on each count. The learned judge also directed to undergo the substantive sentence concurrently. The period of detention of the respondent/accused in jail for three days from 17th June, 1991 to 19th June, 1991 is set off in the sentence of imprisonment and hence the learned judge ordered that the respondent need not be sent to jail again. As stated earlier, the learned Judge has pronounced the judgment on 6th July, 1993.

(3.) I heard the learned counsel appearing on behalf of the petitioner/complainant. I also head the learned counsel appearing on behalf of the respondent.