K.K. GUPTA Vs. DEV KUMAR AGARWAL

JUDGEMENT

(1.) This Appeal is directed against the judgment and order dated 22nd February, 1993 passed by the Additional Sessions Judge, Greater Bombay thereby setting aside the judgment of Additional Chief Metropolitan Magistrate, 19th Court, Esplanade, Mumbai and acquitting respondent no. 1 from the charges under section 193 read with 191 of the Indian Penal Code.

(2.) The appellant is an Incometax Officer through whom the incometax department has filed this Appeal. One K.K. Gupta, 1st Incometax Officer of AII Ward, Mumbai had lodged the complaint against the respondent for committing offence of perjury under section 193 r/w. 191 of the Indian Penal Code. On 8th January, 1975 said Incometax officer along with his staff had searched the residential premises of respondent no. 1 at Ocean View, Warden Road, Mumbai.

(3.) The offence in question is of perjury and therefore, the issue before the Court is whether a statement made by the respondent dated 9th January, 1975 which is marked as Exhibit P7 is a false statement or not It is an admitted fact that Incometax department while searching the premises on the night intervening 9th January and 10th January, 1975, gold & silver coins, foreign currency notes and miniature paintings were found at the residence of respondent no. 1. At that time, The respondent made a statement on oath under section 132(4) of the Incometax Act before the Authority that the articles belonged to Mr. Kalyanmal and thereafter while filing the returns in the month of September, 1975, he paid the income tax on the value of the said articles is not disputed under section 132(4). A person is legally bound to make a true statement before the incometax authority, is also accepted by both the parties.