Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2013 (8) TMI 488

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ctions with the State Financial Corporation or taken some other financial benefit like purchase of a cheque from the appellant that was on presentation dishonoured -The cases that had culminated in the conviction of the appellant and the award of sentences of imprisonment and fine imposed. Power available to the Court under Section 427(1) of the Code stipulated a general rule to be followed except in three situations - It was manifest from Section 427(1) that the Court had the power and the discretion to issue a direction but in the very nature of the power so conferred upon the Court the discretionary power shall had to be exercised along judicial lines and not in a mechanical, wooden or pedantic manner - It was difficult to lay down any strait jacket approach in the matter of exercise of such discretion by the Courts - There was no cut and dried formula for the Court to follow in the matter of issue or refusal of a direction within the contemplation of Section 427(1). Extension of Concession - There was no reason to extend that concession to transactions in which the borrowing company was different no matter the appellant before us is the promoter/Director of the said othe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of different amounts of fine levied in each complaint case and a default sentence in the event of non payment of amount awarded in each one of those cases. 4. Aggrieved by his conviction and the sentence in the cases filed against him the appellant preferred appeals which were heard and dismissed by the Additional Sessions Judge, Hissar in terms of separate orders passed in each case. In some of the cases the Appellate Court reduced the sentence from one year to nine months. 5. The appellant then approached the High Court by way of revision petitions. The High Court dismissed 15 out of 17 revisions petitions in which the appellant was convicted. The remaining two revision petitions are still pending before the High Court. The High Court noticed that the appellant had not questioned the correctness of the conviction before the appellate Court which disentitled him to do so in revision. That position was, it appears, not disputed even by the appellant, the only contention urged before the High Court being that instead of the sentences awarded to him running consecutively they ought to run concurrently. That contention was turned down by the High Court holding that the sentence .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... risonment to which he has been previously sentenced unless the Court directs that the subsequent sentence shall run concurrently with such previous sentence. Provided that where a person who has been sentenced to imprisonment by an order under Section 122 in default of furnishing security is, whilst undergoing such sentence, sentenced to imprisonment for an offence committed prior to the making of such order, the latter sentence shall commence immediately. (2) When a person already undergoing a sentence of imprisonment for life is sentenced on a subsequent conviction to imprisonment for a term or imprisonment for life, the subsequent sentence shall run concurrently with such previous sentence. 9. That upon a subsequent conviction the imprisonment or imprisonment for life shall commence at the expiration of the imprisonment which has been previously awarded is manifest from a plain reading of the above. The only contingency in which this position will not hold good is where the Court directs otherwise. Proviso to sub-section (1) to Section 427 is not for the present relevant as the same deals with cases where the person concerned is sentenced to imprisonment by an order un .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ls. The application is rejected. 11. Similarly a direction for concurrent running of sentence has been declined by the same High Court in State of Gujarat v. Zaverbhai Kababhai 1996 Crl.L.J. 1296 which related to an offence of rape committed at different places resulting in conviction in each one of those offences in different prosecutions. The High Court observed: .It is true that it is left to the discretion of the Court while ordering the sentence to run either consecutively or concurrently. However, such discretion has to be exercised judicially, having regard to the facts and circumstances of the case. As observed by the Supreme Court, the rule with regard to sentencing concurrently will have no application, if the transaction relating to offence is not the same and the facts constituting the two offences are quite different. The respondent-accused is found to be guilty for the offence punishable under Section 376 of the Indian Penal Code in two different and distinct occurrences on two different dates, and the transactions relating to the commission of the offences have no nexus with each other 12. There are also cases where the High Courts have depending upon wh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at the cases against the appellant fall in three distinct categories. The transactions forming the basis of the prosecution relate to three different corporate entities who had either entered into loan transactions with the State Financial Corporation or taken some other financial benefit like purchase of a cheque from the appellant that was on presentation dishonoured. The 15 cases that have culminated in the conviction of the appellant and the award of sentences of imprisonment and fine imposed upon him may be categorised as under: 1) Cases in which complainant-Haryana State Financial Corporation advanced a loan/banking facility to M/s Arawali Tubes Ltd. acting through the appellant as its Director viz. No.269-II/97; No.549-II/97; No.393-II/97; No.371-II/97; No.372-II/97; No.373-II/97; No.877-II/96; No.880-II/96; No.878-II/96; No.876-II/96; No.879-II/96; No.485-II/96 2) Cases in which complainant-Haryana State Financial Corporation advanced a loan/banking facility to the appellant to M/s Arawali Alloys Ltd. acting through the appellant as its Director viz. No.156- II/1997 and No.396-II/1998 3) Criminal complaint No. 331-II/97 in which complainant- State Bank of Patiala p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates