NARASIMHAN K V Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THESE 28 criminal revision cases arise out of one common judgment of the Principal Sessions Judge, Madras, in Criminal Appeals Nos. 74 and 90 to 102 of 1987 all filed by K. V. Narasimhan, the accused against his convictions and sentence passed by the Additional Chief Metropolitan Magistrate (Economic Offences II), Egmore, Madras, in 14 cases in E.O.C.C. Nos. 714 to 727 of 1986. Criminal Revision Cases Nos. 182 to 195 of 1989 have been filed by the accused K. V. Narasimhan and Criminal Revision Cases Nos. 195 to 208 of 1990 have been filed by the Department.

(2.) THE learned Magistrate in each of the said 14 cases has convicted the appellant-accused under sections 193, Indian Penal Code (28 counts), 196, Indian Penal Code (28 counts), 420 Indian Penal Code (28 counts), 468, Indian Penal Code (28 counts), and section 471 read with section 468, Indian Penal Code (42 counts), and under section 277 of the Income-tax Act (56 Counts), and under all sections and on all counts sentenced to undergo rigorous imprisonment for six months and to pay a fine of Rs. 200 in default to undergo rigorous imprisonment for one month.

(3.) THE prosecution has examined P.W.-1, Mrs. Kantha Sivasamy, an Income-tax Officer, who has clearly spoken that the accused filed the Income-tax returns with her along with tax deduction at source (T.D.S.) certificates. She has further testified that the accused also filed authorisation letters showing that he has been authorised by the said seven persons to represent them in filing the returns, and the accused got acknowledgments for filing the said returns. P.W.-4 Bashyam another Income-tax Officer, has spoken that the returns being below one lakh rupees, the returns were summarily assessed and refund orders were passed. It is the evidence of P.W.-21 zonal accounts officer of the Revenue Board, that on the basis of the refund orders issued by P.W.-4 pay orders were issued to be accused by him P.W.-5, Manager, Bank of Thanjavur, Mylapore Branch has testified that the accused opened seven accounts - one in the name of N. Mani who is a dead person and the other six in fictitious names, and submitting the pay orders he received the money. THEse witnesses have filed the relevant records relating to the transactions. THEre is absolutely no reason whatsoever to disbelieve the evidence of these responsible officers of the Income-tax Department and the bank.