UNION OF INDIA Vs. JAYALAKSHMI AND CO

JUDGEMENT

(1.) THIS is an appeal filed by the Union of India represented by the 2nd Income-tax Officer, Circle II, Salem, against the judgment in C.C. No. 712 of 1973 on the file of the Judicial First Class Magistrate No. 1, Salem, for enhancement of the sentence.

(2.) ACCUSED 1 is a company known as M/s. Jayalakshmi and company. ACCUSED 2 to 8 are partners of which accused 2 and 3 are managing partners of the said company. The 9th accused is the accountant of the firm.

(3.) THE learned counsel appearing for the appellant brought to my notice Sections 277 and 278 of the I.T. Act, 1961. Section 277 deals with submission of false statement in the declaration to the income-tax department and the punishment that should be awarded. Section 278 deals with the abetment of false return, etc., and it also deals with the term of punishment. THE learned counsel for the appellant also brought to my notice Section 377(2), Cr. PC whereunder he is empowered to prefer an appeal to this court on the question of sentence, if it is inadequate.