MOHAMMAD RIAZ Vs. STATE OF U P

JUDGEMENT

(1.) MOHD Riaz and Babu Lal have obtained these revisions against the order of III Additional Sessions Judge, Lucknow, maintaining their convictions under Sections 120b, 420 and 468 Penal Code. K, K. Srivastava, The Excise inspector, was however; acquitted by the learned Additional Sessions Judge. They had been tried along with Mohd. Iliyas. partner of firm M/s. Mahd. Iliyas and Brothers, who was also acquitted by the trial Court.

(2.) BRIEFLY stated the charge against them was that they entered into a conspiracy to cheat the Central Excise Department in the course of which they caused loss to the Department by evading the payment of Excise duty in a sum of Rupees 2,53,000. 00 and odd payable on non-duty paid tobacco. The Tobacco was shown to have been despatched in 13 consignments to M/s. Babu Lal of Kumher district Bharatpur (Rajasthan ). The consignor Mohd. Riaz had moved 13 applications for removal of Tobacco in form AR 3 in triplicate to K. K. Srivastava for issue of transport permission form T. P. 2 from his warehouse to that of Babu Lal in Kumher, The particulars of the AR 3 and T. P. 2 have been set out by the Magistrate to his 'judgment and I need not go over them again. The investigation revealed that Mohd. Riaz was an employee of Mohd. Iliyas. It also came to light that the non-duty paid tobacco was not despatched from the warehouse of Mohd. Riaz nor was the same rewarehoused in the premises of Babu Lal but Mohd. Riaz got false entries made in his warehouse records regarding its despatch. It was also discovered that Mazhar, the clerk of Mohd. Iliyas was deputed to make entries. . in A. R. 3s, Nos. 12 to 23 and its weighment charts were also prepared by him, False warehousing certificates on the back of A. R. 3 Nos. 12 to 18 were forged showing that the tobacco had been correctly warehoused in the premises of Babu Lal the signatures of Harbans Ram Yadav, Inspector of Central Excise were also forged. Although the tobacco was not warehoused in the. warehouse of Babu Lal he swore a false affidavit to that effect on 29-3-1976, before a Public Notary at Mathura. The investigation was made as a result of the First information Report which, was lodged, on 10-12-1975.

(3.) MOHD, Riaz refuted the allegation that no tobacco was in fact despatched from his warehouse. He, however, admitted to have obtained T. P 2s, on 13 AR 3s, Babu Lal maintained that he had obtained L5 licence and had a warehouse at Kumher. He denied that false documents were prepared to evade excise duty. He claimed that tobacco was received and warehoused in his warehouse and its entry had also been made but the tobacco and the records were washed away in the floods. Neither accused produced any evidence in defence.