TMI Blog1958 (7) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... In the case giving rise to appeal No. 1216, the charge against the accused was that they had knowingly submitted false returns for the quarters ending 31st March, 1952, 30th June, 1952, and 31st October, 1952. The evidence to prove these charges was of two kinds. There was a statement made by respondent No. 1 before witness Kulkarni, who was then the Sales Tax Officer, Enforcement, at Bombay. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lkarni had been so authorised by the Collector. Sub-section (2) of section 38 provides that every person so authorised shall, in the conduct of such investigation, exercise the powers conferred by the Code of Criminal Procedure upon the officer in charge of a police station for the investigation of a cognizable offence. As therefore Kulkarni was authorised to exercise the powers conferred upon an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the quarter 1st April, 1952, to 30th June, 1952, Rs. 23,772-13-6 and for the period 1st July, 1952, to 31st October, 1952, Rs. 90,144-9-7. The values of sales shown in the returns for these periods were however different. Kulkarni's evidence on this point is admissible as secondary evidence, as the original account books are not now forthcoming. It is however not clear from the evidence as to whet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s exactly these figures had been taken by Mr. Kulkarni and then mentioned in his evidence. It will, therefore, not be right to convict the accused on the basis of these figures. The appeal is therefore dismissed. In the case giving rise to appeal No. 1218, no evidence has been led by the prosecution. That appeal must therefore also be dismissed. In the case to which Appeal No. 1217 relates the cha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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