Law: Income Tax Act, 1922

Section: 51,51(2),52

Law: Criminal Procedure Code (V of 1898)

Section: 75,76,Sched.V

(a) Income-tax Act (XI of 1922)----Ss. 51(2) & 52--Accused allegedly concealing her true income and filing incorrect return--Prosecution failing to prove that disputed income was received by accused during assessment year in question--Evidence of defence witness showing that money was paid to accused in previous year to assessment year--No inherent infirmity found in testimony of defence witness--Accused having filed revised return under M.L.R.32, no action, held, could have been taken against accused for submission of incorrect return or concealment of her income to assessment year 1968-1969--No basis found to uphold conviction--Accused acquitted. (b) Criminal Procedure Code (V of 1898)-- ---Ss. 75, 76 & Sched.V--Income-tax Act (XI of 1922), Ss. 51(2) & 52-­Bailable warrant s--Bailable warrants usually issued by High Court in cases other than appeal against acquittal not found to be in accordance with law--Said warrants found to be frustrating very object of issuance of bailable warrant as language of said warrant had virtually converted bailable warrants into non-bailable--No particular form of warrants of arrest to be issued by High Court has been prescribed in Schedule V of Cr.P.C.--Sections 75, 76 and Forms of warrants in Schedule V of Cr.P.C. indicating that it has to be endorsed on warrant that such person executed a bond with sureties for his appearance as and when required; officer executing warrant could arrest him--High Court directing to use Form of warrant "Stereo No. H.C.J.D./B.41" only in State appeals against. acquittal and for using prescribed warrants in other cases. JUDGMENT The Criminal Appeal arises from the judgment of learned Special Judge, Excise and Taxation, Lahore whereby he on 22-12-1977 convicted Madam Zeba under section 51(2) and section 52 of the Income-tax Act, 1922, and sentenced her to three months' S.I. on each count with the direction that the sentences shall run concurrently. 2. The charge against the accused/ appellant was that she concealed her true income and filed incorrect return pertaining to 1968-69. She denied the charge and claimed to be tied. 3. To prove its case prosecution examined two witnesses.…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492