LAWS(MAD)-1997-4-122

RAJARAJ T G ITO Vs. JAFFAR M A

Decided On April 25, 1997
T.G. RAJARAM INCOME-TAX OFFICER Appellant
V/S
M.A. JAFFAR Respondents

JUDGEMENT

(1.) BOTH these appeals are disposed of together since the parties are the same and the point is common. Criminal Appeal No. 814 of 1987 is directed against the order of acquittal dated March 31, 1987, passed by the learned Additional Chief Judicial Magistrate, Madurai, in C.C. No. 54 of 1985. The other appeal in C.A. No. 831 of 1987 is directed as against the order of acquittal passed by the very same Magistrate in C.C. No. 53 of 1985 on the very same date.

(2.) THE material averments in both the complaints in these two appeals arising out of these two cases in C.C. No. 54 of 1985 and 53 of 1985 are as follows :

(3.) AFTER hearing the learned Special Public Prosecutor for the appellant/complainant and learned defence counsel for the respondent/accused, the point that arises for determination in both these appeals is as to whether the complainant has proved his case beyond all reasonable doubt and as to whether the respondent/accused is guilty of the offences with which he is charged in both these cases and if so, what is the sentence.