MOHAMED WASIL Vs. EMPEROR

JUDGEMENT

(1.) The present rule is directed against the conviction and sentence of the petitioner passed under Section 177 of the Indian Penal Code for having furnished false information in a Road- cess return which he submitted to the Collector under Section 14 of the Road Cess and Public Works Cess Act (IX, B.C. of 1880).

(2.) Nobody appears to oppose this rule and after reading the explanation which has been submitted by the Magistrate, we are of opinion that the rule must be made absolute.

(3.) The learned Magistrate has held that the object of the petitioner in furnishing the false information in the return was to support a civil suit. The Magistrate has, however, failed to realise that under Section 95 of the Act such a return is admissible in evidence against the person making it, but is not admissible in evidence in his favour. The object, therefore, for which the Magistrate finds that the false information was given in the return appears to us to fail. No doubt, Section 94 of the Act provides for the prosecution of a person who furnishes false information to a public servant in any return. it is, however, clear from the provisions of that and other sections in the Code that their object was to secure that the person submitting a return should not submit one in which he undervalued his property for the purposes of the Road Cess and Public Works Cess.