DHARAM PAL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) PETITIONER Dharam Pal was convicted and sentenced by the Chief Judicial Magsitrate, Ludhiana, under S. 277 of the IT Act, 1961, to undergo simple imprisonment for three months and to pay a fine of Rs. 500/- in default of payment of fine, to undergo further simple imprisonment for one month. However, his co-accused Jagdish Chander and Brij Lal were acquitted. On appeal his sentence of imprisonment was reduced to till the rising of the Court but the sentence of fine was enhanced to Rs. 1000/-, in default of payment of fine, he was directed to undergo simple imprisonment for three months. Hence his revision petition by Dharam Pal petitioner.

(2.) LD . counsel for the petitioner has urged that the petitioner was denied the benefit of probation by the Courts below on the ground that he was convicted in an economic offence, and the ld. counsel could not produce any authority before the Courts below whether the probation could be allowed in the offence committed under the IT Act.

(3.) EXCEPT for the alteration in the sentence as indicated above, the revision petition fails and is dismissed.