BALIAH T S Vs. RANGACHARI T S ITO

JUDGEMENT

(1.) THE petitioner in all these cases is the same. THEy are dealt with together as the points raised are substantially the same.

(2.) THE revision petitioner is a cine-actor. Four complaints were filed against him by the Income-tax Officer, Central Circle-6, Madras, alleging that he had been systematically filing false returns of his income and had omitted to give true information regarding his professional earnings liable to be taxed from the year 1957 with a view to evade payment of tax and he had deliberately concealed material particulars of his income in spite of notices having been issued by the Department to file a true and correct Statement of income. THE first three complaints relating to the assessment years 1958-59, 1959-60, 1960-61 respectively were filed before the Chief Presidency Magistrate, Madras, under Section 52 of the Income-tax Act, 1922, and under Section 177, I.P.C. THE fourth complaint which is in respect of the assessment year, 1961-62 was filed under Section 277 of the Income-tax Act of 1961 and under Section 177, I.P.C.

(3.) SECTION 177 I.P.C. is as follows:--"Whoever, being legally bound to furnish information on any subject to any public servant, as such, furnishes as true, information on the subject which he knows or has reason to believe to be false shall be punished with simple Imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both; ........."