Law: Income Tax Act, 1922

Section: 51(2).52

Law: Criminal Procedure Code (V of 1898)

Section: 412

(a) Criminal Procedure Code (V of 1898)----S. 412 read with Income-tax Act (XI of 1922), S. 51 (2)-Plea of guilty, validity of-Prejudice-Complaint as well as charge merely mentioning undisclosed purchases but not showing any income suppressed by accused -Accused convicted on pleading guilty and thus no evidence led to show as to what income concealed by accused-Plea of guilt being in respect of offence, not sufficiently and correctly made out either in complaint or in substance of accus­tion, same, held, ineffective and conviction under S. 51 (2) of Income-tax Act not in accordance with law-Conviction and sentence set aside, in circumstances. (b) Criminal Procedure Code (V of 1898)------- -- S. 412 read with Income-tax Act (XI of 1922), S. 52-Plea of guilty, effect of-Accused giving figures of purchases in his Statement of Income and verifying same although false and having sufficient notice of it in substance of -accusation pleading guilty to such charge-Conviction under S. 52 of Income-tax Act, held quite legal and no appeal could be filed in view of provisions of S. 412, Cr. P. C., in circumstances.-[Appeal (criminal)]. JUDGMENT The appellant was convicted on 18th March, 1975 under section 51 (2) of the Income-tax Act. and sentenced to simple imprisonment for 3 months and he was further sentenced under section 52 of the Income-tax Act till rising of the Court and a fine of Rs. 1,000 or in default of payment of fine to suffer simple imprisonment for 3 months. A complaint had been filed under sections 51 (2) and 52 of the Income-tax Act of 1922 by I. T. O. Circle II, East Zone, Karachi in the Court of Special Judge, Custom and Taxation, Karachi against the present appellant with the allegation that the accused bad concealed the purchases to the extent of Rs. 3,80,677 and had thereby been guilty of an offence of conceal­ment, deliberately furnishing inadequate particulars, suppression of the items of receipts and the filing of the false verification in the Return of Income, which offences are punishable under sections 51 (2) and 52 of the Income-tax Act. On 18th March, 1975, the following substance of accusation was read over to the appellant:- "It is alleged…

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