INCOME-TAX OFFICER Vs. AGGARWAL IRON STORE

JUDGEMENT

(1.) THESE three petitions (Crl. Misc. Nos. 4196-M, 4197-M and 4198-M of 1985) arise out of three different trials, but since the question of law is the same, they are being disposed of through a common judgment recorded in Crl. Misc. No. 4196-M of 1985.

(2.) THE facts of the case need not be adverted to as they are not germane to the decision on the point of law involved. The respondents in these three cases were tried by the Judicial Magistrate, First Class, Safidon, on the complaint filed by the Income-tax Officer, Jind, under Section 276c (1) of the Income-tax Act, 1961, for attempt to evade tax. The offence in these cases is punishable with minimum imprisonment of three months. The learned trial Magistrate, Safidon, after trial, convicted respondent No. 2 under Section 276c (1) of the Income-tax Act, but in place of sentencing him to imprisonment, released him on probation.

(3.) THE Income-tax Officer, Jind, had moved the learned Sessions Judge, Jind, in revision which was rejected on the ground that no such revision could lie to the Sessions Judge. After that, the Income-tax Officer, Jind, has approached this court under Section 482, Code of Criminal Procedure for quashing these orders.