STATE OF MAHARASHTRA Vs. ASHOK NANDLAL KELA

JUDGEMENT

(1.) THE above three Revision Applications are filed by the State of Maharashtra against three different persons and since similar questions of law and facts are involved therein, the same can be conveniently disposed of by a common judgment. Respondents in the above three Revisions were accused in the Criminal Cases bearing Nos. 78/83, 79/83 and 80/83 respectively. The precise allegation against the respondents in the said complaints, which were filed by the Income-Tax Officer, was that the Income-Tax Officer raided their premises and a search was conducted and certain articles and documents were seized. According to the complainant, the aforesaid respondents were examined on oath by him under section 132 (4) of the Income Tax Act and they have made false statement and as such they are guilty of offence punishable under section 181 as well as 191 r/w. 193 of the I. P. C.

(2.) IN all the three cases, the learned Magistrate passed separate but exhaustive orders and discharged the respondents. The said orders of discharge are impugned in these revision applications.

(3.) IT is alleged by the complainant that the respondents were examined on oath at the time of search. However, in his evidence the complainant has admitted that the statement on oath were recorded before commencement of actual search and the alleged statement were made before the complainant by the respondents under section 132, sub-section (4) of the I. P. C. and under section 132 sub-section (4) of the Indian Income-Tax Act. The complainant was empowered to record such statement on oath and making false statement during such examination on oath by the Income Tax Officer amounts to giving false evidence and as such the respondents have committed offence punishable under sections 191 r/w. 193 I. P. C. as well as under section 181 of the I. P. C.