INCOME TAX OFFICER Vs. R M SEVUGAPERUMAL

JUDGEMENT

(1.) THIS appeal is directed against a judgment of the Additional Chief Judicial Magistrate, Madurai, dated 5-6-1991 in Civil Case No. 20 of 1990.

(2.) ACCUSED 1 to 3 stood charged under sections 276C and 277 read with section 278B of the Income-tax Act, 1961 ('the Act') and under sections 120B, 193,196 and 420 read with section 511 of the Indian Penal Code, with reference to the income-tax assessment year 1983-84.

(3.) A perusal of section 276C would show that it deals with wilful attempt to evade tax, etc. That section begins with an expression 'If a person wilfully attempts in any manner whatsoever...' Similarly, section 277 which deals with false statement in verification, etc., reads; 'If a person makes a statement in any verification under this Act...' Section 2(31) of the Act defines 'person' as follows :