STATE OF MAHARASHTRA Vs. NEMCHAND PASHVIR PATEL

JUDGEMENT

(1.) THIS is a reference made by the Additional Sessions Judge for Greater Bombay recommending that the committal of the three accused to the Court of Session to stand their trial for offences under Section 471 read with Section 467 and Section 34, I. P. C. , and wider Section 420 read with Section 34, I. P. C. , be quashed.

(2.) THE Presidency Magistrate, 16th Court, Bombay, committed the three accused to the Court of Session for Greater Bombay to stand their trial for two offences. The first offence according to the prosecution was committed by the three accused between 15-9-1933 and 27-11-1953 in that they in furtherance of the common intention of all fraudulently or dishonestly used as genuine a document to wit a declaration in proceedings before a Sales Tax Officer exercising powers of a Collector under the Bombay Sales Tax Act and thereby committed art offence under Section 471 read with Section 467 and Section 34 I. P. C. The second offence, according to the prosecution was that between 15-9-1953 and 27-11-1953 the three accused in furtherance of the common intention of all cheated one Shantikumar R. Modi, Sales Tax Officer, by producing before him false declaration in certain proceedings for assessment of Sales Tax and thereby dishonestly induced the officer to grant a rebate of tax amounting to Rs. 74-7-0, and committed an offence under Section 420 read with Section 34, I. P. C.

(3.) THE three accused claimed to be tried before Sessions Court for Greater Bombay and a common jury was empanelled for their trial. Evidence of the prosecution witnesses was led and the statements of the accused also were recorded. While the public prosecutor was addressing the jury it occurred to the learned judge that the charge framed against the accused was in respect of an offence which fell within the terms of Section 195 (1) (c), Criminal P. C. , and in the absence of a complaint from the officer concerned before whom the false document was produced or given in evidence the trial was without jurisdiction. The learned Judge heard the public prosecutor and counsel appearing for the accused on that question and he ultimately made this Reference recommending that the committal order passed by the Presidency Magistrate should be quashed as being without jurisdiction.