INCOME TAX OFFICER Vs. KERALA OIL MILLS

JUDGEMENT

(1.) These appeals, between the same parties relate to one and the same question of law. Therefore I consider it advantageous to dispose of them by a common judgment.

(2.) Respondents were prosecuted by the Income Tax Officer for offence punishable under S.277 of the Income Tax Act and S.193 and 196 of the Indian Penal Code. The allegation made against the respondents is that they filed false accounts before the Income Tax Officer to evade payment of tax. The assessment years in relation to which the proceedings were initiated are 66-67 and 69-70.

(3.) The complaints in all these cases were filed before the Chief Judicial Magistrate's Court, Alleppey on 6-10-72. They were entertained by that court as C.C. 277/72, C.C. 278/72 and C.C. 279/72. They were subsequently renumbered by the Judicial First Class Magistrate's Court, Ambalapuzha as C.C. 387/80, 388/80 and 389/80. The learned Magistrate acquitted accused 1 and 3 under S.248(1) of the Code of Criminal Procedure. The second accused passed away during trial; so the charge against him abated. Aggrieved by the said acquittals the complainant has preferred these appeals 378/82, 379/82 and 391/82 respectively.