STATE OF UP Vs. CHAMAN LAL

JUDGEMENT

(1.) We have heard learned AGA on admission of the present Government Appeal and Sri K.N. Singh, holding brief on behalf of Sri Amit Daga, for the respondent.

(2.) The Income tax officials conducted search in the house of tespondent-accused persons, namely, Chaman Lal and others. A particular sum of money was recovered during that search and the amount was seized. Chaman Lal produced a memorandum of partition and there was a claim to have got Rs. 1,00,000.00 from his joint Hindu family through partition by metes and bounds. The memorandum was prepared on a stamp paper of Rs. 2.25 paise. During investigation the Income tax officials found that the stamp paper had been shown purchased on 2.2.1972 on which the memorandum was scribed and signed by all? concerned parties on 31.3.1972.? However, the stamp paper was printed by Government Press Nasik on 3.2.1973. Thus, the allegation was that on 2.2.1972 the stamp paper was not in existence? and as such, the memorandum of partition was a false document, which was forged and fabricated to cover up a legally held conducted search by the lawfully employed competent persons and thus the Income Tax department was cheated and defrauded by use of that forged and fabricated document in a lawfully instituted proceedings.

(3.) The case went to trial by a Magistrate of First Class vide criminal case no. 1391 of 1987 in the Judgeship of Saharanpur. Learned Chief Judicial Magistrate, Saharanpur vide his judgment and order dated 16.9.2009 and 18.9.2009 held the respondents guilty of committing the offences under sections 467, 468, 471, 120-B and 196 IPC and awarded different terms of sentences including of fine to the respondents.