1998 PLP 1646 (PTD)
INCOME-TAX OFFICER Versus MIDDLEX ENGINEERING CO. (P.) LTD. and others
| Citation | 1998 PLP 1646 (PTD) |
| Forum / Court | 224 I T R 50 |
| Bench Members | S. S. Sudhalkar, J |
| Parties | INCOME-TAX OFFICER Versus MIDDLEX ENGINEERING CO. (P.) LTD. and others |
| Primary Law | Income-tax |
Q1: What are the key laws and sections cited in 1998 PLP 1646 (PTD)?
This judgment primarily cites: Income-tax as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1998 PLP 1646 (PTD)?
The case was heard and decided by the 224 I T R 50 bench comprising: S. S. Sudhalkar, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1998 PLP 1646 (PTD) (INCOME-TAX OFFICER Versus MIDDLEX ENGINEERING CO. (P.) LTD. and others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- R.P. Sawhney, Senior Advocate and Mahavir Ahlawat for Petitioner.
- Nemo for Respondents.
Headnotes / Summary
Offences and prosecution
Prosecution of company, its Managing Director and Accountant
Order for release on probation--Not permissible
Probation permissible only in case of minors
Indian Income Tax Act, 1961, Ss.276-B & 292-A. Where in a prosecution under section 276-B of the Income Tax Act, 1961, against a company, its Managing Director and its Accountant, the Magistrate found the accused guilty and convicted them but instead of sentencing them, he directed them to be released on probation for a period of one year on their furnishing personal bonds: Held, that by virtue of section 292-A of the Income Tax Act, 1961 under which only minors could be released on probation, the order granting probation was liable to be set aside, and the case remanded to the Magistrate for passing orders according to law.
Judgment & Decree
Where in a prosecution under section 276-B of the Income Tax Act, 1961, against a company, its Managing Director and its Accountant, the Magistrate found the accused guilty and convicted them but instead of sentencing them, he directed them to be released on probation for a period of one year on their furnishing personal bonds: Held, that by virtue of section 292-A of the Income Tax Act, 1961 under which only minors could be released on probation, the order granting probation was liable to be set aside, and the case remanded to the Magistrate for passing orders according to law. R.P. Sawhney, Senior Advocate and Mahavir Ahlawat for Petitioner. Nemo for Respondents. The points involved in Criminal Revisions Nos.391, 392, 393, 394, 395 and 396 of 1987 being the same they are disposed of by this common judgment. The respondents were tried in connection with offence under section 276-B of the Income-tax Act, punishable under the Income Tax Act, 1961 (hereinafter referred to as "the Act"), and the learned Chief Judicial Magistrate, Jalandhar, having found them guilty convicted them of the said offence and instead of sentencing them he directed them to be released on probation for a period of one year on their furnishing personal bonds, The contention of the petitioner is that the respondents could not be granted the benefit of probation. The petitioner has relied on section 292-A of the Act. It reads as follows: "Section 292-A. Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply- Nothing contained in section 360 of the Code of Criminal Procedure, 1973 (2 of 1974), or in the Probation of Offenders Act, 1958 (20 of 1958), shall apply to a person convicted of an offence under this Act, unless that person is under eighteen years of age." It is clear that the learned magistrate has fallen into an error in not considering the provisions of this section. The respondent, Ajit Singh, is having two daughters of marriageable age, as observed by the learned Chief Judicial Magistrate in his judgment. The other respondent, D.P. Mishra., is alleged to be the accountant. Therefore, none of them can be under the age of 18 years. Respondent No. 1 is, of course, a company. In view of the above reasons, the order of probation cannot be upheld. The revisions are, therefore, allowed. The judgment of the trial Court so far as its grants probation to the respondents is set aside. The case is remanded to the learned Chief Judicial Magistrate, Jalandhar, for passing orders according to law. M.B.A./1391/FC Order accordingly.