RAMESHWAR PRASAD SUNDERLAL Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS revision is directed against the order dt. 31st March, 1999 passed by the 5th Addl. Sessions Judge, Indore in Crl. Appeal No. 81 of 1998 against the conviction of the applicants and the sentence imposed on him by the learned 3rd Addl. Chief Judicial Magistrate, Indore. .

(2.) APPLICANT No. 1 Rameshwar Prasad Sunderlal was a partnership firm and applicant Nos. 2 (since dead) and 3 were the partners of the aforesaid firm. The other partners of the firm namely, Balaram and Janabai has expired during the trial. The aforesaid firm was income-tax payer. The IT returns on behalf of the firm had to be filed for the asst. yr. 1980-81 under Section 139 (1) of the IT Act on 30th June, 1980, but the return was filed on 29th June, 1981. Thus, the return was filed after 11 months from the due date. According to the Department this delay was caused wilfully. Therefore, the prosecution was launched against the firm and its partners Jai Narayan, Balaram, Jana Bai and Radheshyam who were responsible for causing the delay. As already mentioned, two of the partners of the firm, i. e. , Balaram, son of Motilal and Jana Bai, wife of Motilal died during the pendency of the trial.

(3.) AFTER holding the trial, the learned Magistrate found that the delay was wilful and the applicants were convicted under Sections 276cc and 278b and the sentence of fine of Rs. 2,000 was imposed on applicant No. 1firm while the applicant Nos. 2 and 3 were sentenced to 3 months imprisonment and fine of Rs. 2,000. Applicants preferred an appeal against their conviction, but their appeal was rejected and the order of conviction of sentence passed by the learned Addl. Chief Judicial Magistrate was maintained by the 5th Addl. Sessions Judge, Indore by judgment and order passed on 31st March, 1999 in Crl. Appeal No. 81 of 1998. Hence, the applicants have preferred this criminal revision before this Court.