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1958 (3) TMI 50 - SC - VAT and Sales TaxWhether in a given case there was proper exercise of judicial discretion by the trial Judge? Held that:- Appeal dismissed. The High Court thought rightly that as the appellant had kept double sets of account books, it was eminently a case in which a substantive sentence ought to have been imposed. The Magistrate has improperly exercised his discretion within the meaning of the aforesaid observations of this Court and, therefore, the High Court was certainly within its right to enhance the sentence. High Court committed a mistake in awarding a sentence of rigorous imprisonment for a period of one month, which it is not entitled to do under the provisions of section 24(1) of the Act. Under that section the Court had jurisdiction only to give a maximum sentence of simple imprison. Be it as it may we change the sentence from rigorous imprisonment to simple imprisonment for a period of one month in each case. With this modification the appeals are dismissed.
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